Section 181 of the IRC has provided benefits to both producers of movies and television programs and — under pass-through legal structures such as limited liability companies — to their investors. Now, with the enactment of the sweeping new federal tax law, §181 has been given new life, with a couple of additional benefits and a couple of additional twists.
Part One of a Two-Part Article
Part One of this article examines key actions brought by U.S. regulators against compliance officers in 2017 based on their failures to ensure that their firms maintain effective compliance and AML programs.
The enforcement action alleges that Las Vegas-based My Big Coin Pay Inc., a virtual currency wallet and platform, misappropriated more than $6 million from its customers for “personal expenses and the purchase of luxury goods.”
Real Estate and Other Issues Will Need Consideration
Given NJ Governor Phil Murphy's campaign pledge to legalize marijuana for recreational use in his first 100 days, the state is on the cusp of a major new revenue stream-recreational marijuana.
Last year, the FTC released a staff report on Cross-Device Tracking, which added to the FTC's efforts to regulate emerging issues in the ever-evolving area of online behavioral advertising. The advertising in question involves the collection of data from a particular computer or device regarding a user's Internet-viewing behavior over time and across non-affiliate websites. Cross-device tracking is the logical next step for this technology.
The Computer Fraud and Abuse Act (CFAA) is a federal statute that provides for not only criminal liability, but also civil liability, when a person accesses…
On Oct. 26, 2017, Eric D. Hargan, Acting Secretary of the Department of Health and Human Services, announced that, as a result of the opioid epidemic, “a public health emergency exists nationwide.” As a result, counties, states and the federal government have mounted an attack on the pharmaceutical industry.
If you are involved in lease negotiations on behalf of retail asset owners, you already know that at least some tension inevitably arises while moving the deals along. This article gives focus to the tension, and suggests that the tension is not only desirable, but important to help improve negotiation results for all concerned.
Can a foreclosing plaintiff choose whom to name as a party defendant in a foreclosure action? In New York, in the absence of prejudice to the defaulting property owner, the answer is yes. Although a recent holding of New York's Appellate Division, Second Department, tacitly suggests “no,” the case may not have addressed the actual controlling principles.
Trial Required to Disprove Malice
Court Upholds Conditions Imposed on Zoning Variance
Lease Identified
Notice of Termination Not Defective for Being Sent By Attorney
Hearing Required to Determine Whether Lease Denied for Unconstitutional Reasons
