Features
Mitchell-Lama Conversions and the Martin Act
Can a limited-profit housing company seeking to withdraw from the Mitchell-Lama program avoid supervision by the Attorney General if the withdrawal does not involve any transfer of property or physical exchange of shares?
Features
When Business Interests Are Valued Subsequent to the Date of Commencement
In Part Two, let us now address two other scenarios where valuing a business interest as of the commencement date value would unfairly prejudice one party because the change in value is in no way attributable to the titled spouse's active efforts.
Features
Tax Considerations in Light of <i>Windsor v. U.S.</i>
When the U.S. Second Circuit handed down its decision in <i>Windsor v. U.S.</i>, it gave new hope to the many same-sex married couples in New York that their marriages might someday be afforded the same recognition as the marriages of opposite-sex couples. The emotional benefits of such an acknowledgement are undoubtedly substantial, but the financial benefits are equally compelling.
Mining the Gold in Flawed Forensic Custody Reports
While on occasion a report arrives that is so flawed as to be unsalvageable (suggesting that the report or the evaluator should not come within a mile of the courtroom door), there are certain trial strategies that can assist in preserving the aspects of a report that are both empirically supportable, consistent with the interests of one's client, and consistent with a trial process focused on discerning bests interests.
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