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Features
The IRS has recognized the right to publicity and the need to appraise this asset for estate tax purposes. But valuing the right of publicity of a deceased celebrity can be difficult, and wrought with assumptions and speculation.
Features
This article is the ninth installment in an ongoing series focusing on accounting and financial matters for corporate counsel.
Features
Gregg Allman's recent lawsuit to block production of the movie about his life ' filed after a film crew worker died in a train accident on the set ' helped cement his role as a defendant in the wrongful death case now brought by the worker's parents.
Features
In the entertainment industry, there are many buyers and sellers of visual art works. This article considers proposed legislation in the U.S. Congress calling for a resale royalty for art creators.
Features
Employees escape with valuable information every day, resulting in substantial, sometimes devastating losses to employers. Here's what employers need to know.
Columns & Departments
Harlequin Authors' e-Book Royalties Suit Continues on "Unrelated Licensees" Rate Claim<br>New York Federal Court Sees No Joint Venture in Agreement Between Slip-N-Slide Records and Island Def Jam Music
<I>Lawson v. FMR LLC</I> could have significant consequences for law and accounting firms, as well as all businesses working with public companies.
Features
Given the contrary positions taken by the Fourth, Fifth, and Ninth Circuit Courts of Appeal regarding the interpretation of CERCLA ' 9658, the Supreme Court's grant of certiorari in <I>Waldburger</I> is not only timely, but essential to providing manufacturers protection from stale claims ...
Features
As we saw last month, companies engaged in civil litigation that are also targets of related criminal investigations may find that confidential materials produced during civil discovery could become subject to subpoena in the criminal matter, even if they would normally have been outside the government's reach. We conclude our discussion herein.
Features
The employer mandate under the ACA, which requires large employers to provide health insurance for their full-time employees or pay a penalty, is set to take effect on Jan. 1, 2015. Regulations released by the IRS set forth the final rules that an employer must use to determine whether it is a large employer subject to the mandate. With just over six months to go, the time is ripe for employers to determine whether they will be considered large employers and if so, to determine appropriate next steps.