Law.com Subscribers SAVE 30%

Call 855-808-4530 or email [email protected] to receive your discount on a new subscription.

Year-End Benefit Planning and Accounting Treatment Image

Year-End Benefit Planning and Accounting Treatment

Lawrence L. Bell & Stanley Hodge Jr.

A '79 group benefit plan has funding and timing opportunities similar to qualified plans without the added expenses and discrimination testing of '401(a)-type plans. The reporting at the employer level is less complex and draconian. Nevertheless, as with all accounting issues, it is up to the employer's accountant to interpret FASB statements and opinions, and make the final decision as to how individual transactions are reflected on the employer's financial statements.

Features

Does the SEC Still Care About Financial Reporting Cases? Image

Does the SEC Still Care About Financial Reporting Cases?

Jodi E. Lopez

In recent years, the U.S. Securities & Exchange Commission (SEC) has brought far fewer revenue recognition and other financial reporting cases than it had historically. That leads us naturally to wonder whether this trend will continue in the future. Not likely.

10 Tips on Social Media and Attorney Ethics Image

10 Tips on Social Media and Attorney Ethics

Josh King

Why do so many attorneys worry about their state bar advertising rules when considering using social media? Is it concern over the vague and often sweeping nature of these rules? The uncertain and shifting forms of communication they can have with close friends and strangers alike?

Harassment Ruling On Facebook Post Is Upheld by Court Image

Harassment Ruling On Facebook Post Is Upheld by Court

Amaris Elliott-Engel

Posting a sexually insulting comment on the Facebook social media network constitutes the crime of harassment, the Pennsylvania Superior Court has ruled in upholding a teenage woman's criminal conviction.

A Value Proposition Aided by Technology Image

A Value Proposition Aided by Technology

Gary Ballesteros & Jonathan Cooper

While technology, data and the resulting "insights" are at the core of any successful client-law firm relationship, perhaps the real underlying factors for success are communication, collaboration and trust. The question for many legal professionals remains which comes first, the technology or the trust?

Features

An Update for Practitioners on Social Gaming Image

An Update for Practitioners on Social Gaming

Cheryl Miller

The marriage of digital media and entertainment content has grown to include a range of possibilities and issues that entertainment law practitioners may encounter. The boom in social gaming is one of these.

Features

e-Mail Troll Hushed Image

e-Mail Troll Hushed

Ari N. Rothman

A federal judge recently ruled that an Internet service provider is barred from pursuing claims for alleged violations of the California and Maryland anti-spam statutes because it existed primarily and substantially to collect e-mails it believed to be spam and sue over it, and because it consented to receive the e-mails over which it sues.

Columns & Departments

Bit Parts Image

Bit Parts

Stan Soocher

Court Decides Production Company's Release Agreement with Michael Keaton Was Signed Under Duress<br>J. Geils Loses Bid to Disqualify Attorney for Band Members That Geils Has Sued<br>Oregon Federal Court Has Personal Jurisdiction over California Lawyer Sued for Malpractice by Radio Show Producers

Features

Franchise Industry Sees Victory in Debit Card Fee Lawsuit Image

Franchise Industry Sees Victory in Debit Card Fee Lawsuit

Zoe Tillman & Kevin Adler

U.S. District Court Judge Richard Leon struck down Federal Reserve regulations on debit-card transaction fees on July 31, a victory for retailers that process high numbers of low-ticket transactions. Leon found that the Fed adopted rules that "inappropriately" inflated fees by billions of dollars.

Columns & Departments

News Briefs Image

News Briefs

ALM Staff & Law Journal Newsletters

Franchise Relationship Law Tabled in CA Assembly <br>New Franchise-Relationship Bill Proposed in PA

Need Help?

  1. Prefer an IP authenticated environment? Request a transition or call 800-756-8993.
  2. Need other assistance? email Customer Service or call 1-877-256-2472.

MOST POPULAR STORIES

  • Bankruptcy Sales: Finding a Diamond In the Rough
    There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
    Read More ›
  • Coverage Issues Stemming from Dry Cleaner Contamination Suits
    In recent years, there has been a growing number of dry cleaners claiming to be "organic," "green," or "eco-friendly." While that may be true with respect to some, many dry cleaners continue to use a cleaning method involving the use of a solvent called perchloroethylene, commonly known as perc. And, there seems to be an increasing number of lawsuits stemming from environmental problems associated with historic dry cleaning operations utilizing this chemical.
    Read More ›
  • AI or Not To AI: Observations from Legalweek NY 2023
    This year at Legalweek, there was little doubt on what the annual takeaway topic would be. As much as I tried to avoid it for fear of beating the proverbial dead horse, it was impossible not to talk about generative AI, ChatGPT, and all that goes with it. Some fascinating discussions were had and many aspects of AI were uncovered.
    Read More ›