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The Determination of a Corporation's 'Principal Place of Business'
March 26, 2010
What is the "principal place of business" of a multinational corporation that has corporate headquarters in New York, but enjoys relatively few sales in that state, and instead conducts business in all 50 states and 39 other nations? What is "Business," anyway?
April issue in PDF format
March 26, 2010
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Movers & Shakers
March 26, 2010
Who's doing what; who's going where.
The Future Profitability of Law Firms
March 26, 2010
The next several years will see significant changes in the legal profession. It will not be the end of the world; most law firms will survive. This article discusses two distinct world views that will determine which firms will likely prosper, and which will survive.
Communicating Firm Finances to the Partnership
March 26, 2010
Most financial misunderstandings can be avoided if firm management were to use some fairly straightforward communication techniques with their general partnership. This article compiles a few considerations for a law firm's head-of-finance.
Is Your Firm Ready for an IRS Audit?
March 26, 2010
The IRS has selected your firm for audit. Are you ready? You may be in for a surprise if you ever accept retainers, accept payment for services in kind, accept client trust funds, advance client costs in connection with matters you are handling, or have any service providers not on the regular payroll.
April issue in PDF format
March 26, 2010
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In the Marketplace
March 26, 2010
Highlights of the latest equipment leasing news from around the country.
'Braving Tempestuous Times'
March 26, 2010
The two-part article, titled 'Braving Tempestuous Times ' Hell-or-High-Water Obligations Maintain Their Viability Despite Leasing Scams and a Troubled Economy,' which appeared in the February and March 2010 editions of this newsletter, discussed several recent court decisions that ruled on the enforceability of hell-or-high-water obligations and waiver-of-defenses provisions in leases and accounts receivable financings. This article provides further elaboration of issues raised by two of these cases.
How the Recession Has Complicated Judgments By Confession
March 26, 2010
In ordinary economic times, the most common deficiency in applications for judgment by confession is the failure to include sufficient detail concerning the basis for a judgment. Recently, however, the pendulum has swung in the opposite direction. Instead of providing insufficient detail, attorneys have been filing exceedingly complex applications based on sophisticated and voluminous commercial transactions, many of which have been denied because, in short, they are too complicated.

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