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Is Anyone Safe?
October 28, 2008
While an attorney may believe he is fulfilling his professional duty by assisting a corporate client in effectuating a financial transaction, if such transaction is ultimately found to be a fraudulent transfer or a breach of the fiduciary duties of one or more of the corporate client's principals, the attorney who counseled the client on such transaction could find him- or herself liable for aiding and abetting a deepening insolvency.
In the Marketplace
October 28, 2008
Highlights of the latest equipment leasing news from around the country.
The 547(c)(4) New Value Defense: Paid or Unpaid
October 28, 2008
It will come as no surprise that there is a long-standing split of authorities among the courts concerning whether or not subsequent new value must remain unpaid for the purposes of ' 547(c)(4). This article discusses where the courts stand today.
IRS SILO Settlement Initiative
October 28, 2008
On Aug. 6, 2008, the IRS announced settlement initiatives for more than 45 large corporate taxpayers that engaged in Lease-In/Lease-Out ("LILO") or Sale-In/Lease-Out ("SILO") transactions, which were designated as listed transactions in 2000 and 2005 respectively.
e-Mail Exchanges As Binding Contracts
October 28, 2008
As a number of recent decisions in New York and elsewhere make absolutely clear, for good or for ill, parties now can conclude a contract, or amend an existing contract, via e-mail.
And on the 46th Day, Who Wins? A Primer on Federal Tax Liens, the 45-Day Rule, and Future Advances
October 28, 2008
Part One of this article discussed Article 9 security interests and future advances, and federal tax liens. This final installment addresses exceptions for purchasers, holders of security interests, and certain others.
The TDRA Turns Two: But Are Trademark Owners Better Off?
October 28, 2008
Through the TDRA, Congress intended to clarify the standards of fame and dilution for trademark owners, but the courts have struggled to come up with a uniform application of these tests.
Has the Federal Circuit Strengthened Design Patent Protection?
October 28, 2008
In <i>Egyptian Goddess v. Swisa</i>, the Federal Circuit held that the "ordinary observer" test first set forth by the Supreme Court more than 100 years ago is the sole test for design patent infringement.
Legislative Update
October 27, 2008
This article provides relevant highlights of legislative and regulatory reactions to the tumultuous financial events affecting equipment leasing.
The Art in Marketing Strategy ' Creativity vs. Memory <i>The Tools of Marketing Aren't the Strategy</i>
October 07, 2008
The curse ' and challenge ' of marketing is that it's at the apex of competition, which depends for its success on being ahead of the curve. Competing requires attracting the target audience's attention, generating excitement, enforcing credibility, and, in the case of professional services, building a context and an opportunity for selling. And it's all got to be done better than the competitors are doing it. Then it has a better chance to get to the bottom line ' which is the ultimate goal and value of marketing.

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