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We found 819 results for "The Matrimonial Strategist"...

Equitable Distribution and Hedge Funds
August 30, 2012
There is no "rule of thumb" with respect to the valuation of a hedge fund interest. Hedge funds are complex entities with complex people using complex investment strategies; therefore the valuation of a hedge fund is complex, by nature.
SPECIAL ISSUE: Same-Sex Marriage, Federal and State--Appellate Court Dismisses Suit Challenging NY Marriage Equality Act
August 30, 2012
On June 24, 2011, in a dramatic 33-29 vote, the New York State Senate passed the Marriage Equality Act (MEA) legalizing same-sex marriage in the Empire State. Governor Andrew M. Cuomo signed the bill into law the same night, and the first same-sex marriages were performed under the Act on July 24, 2011. The next day, a lawsuit was filed seeking to invalidate the MEA and any marriages performed under it.
SPECIAL ISSUE: Same-Sex Marriage: Federal and State--DOMA and Proposition 8 Move Closer to the Supreme Court
August 30, 2012
Within a matter of days in late spring, U.S. Courts of Appeals on opposite sides of the country rendered decisions that have set the stage for the same-sex marriage issue to reach the Supreme Court. Will the Court agree to review DOMA and Proposition 8 in its new term?
Equitable Distribution and Hedge Funds
July 31, 2012
Matrimonial attorneys should be aware that the value of an individual's interest in a hedge fund is often greater than just the value of his or her capital account. And that's not all.
The Community Income Reporting Rule
July 30, 2012
How to achieve equitable relief under I.R.C. ' 66(c).
Enforcement Remedies to Combat Default
July 30, 2012
Unfortunately, the role of attorneys does not end with the entry of a divorce judgment. They are frequently faced with client requests to enforce their rights to receive the assets and/or support awarded in the judgment.
DE Court Extends Spousal Privileges to Same-Sex Couples
July 30, 2012
In the first major test of the strength of Delaware's civil union legislation, a Delaware Superior Court judge approved an order retroactively applying spousal testimonial privilege to a same-sex couple.
Tax Affecting S Corporations and Other Pass-Through Entities
July 30, 2012
Matrimonial attorneys are often confronted with equity in an S-corporation business that must be valued as a marital asset. Since S corporations and other pass-through corporate structures carry no tax obligations, should the appraiser tax affect or not?
Litigation
June 27, 2012
Review of a pivotal case.
Formulaic Maintenance
June 27, 2012
If Harry and Sally had not married but instead entered into a real partnership, say a law practice, and then dissolved it, what court would take seriously a claim by Harry that Sally should have to support him into the future simply because she earns more money than he did?

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  • Private Equity Valuation: A Significant Decision
    Insiders (and others) in the private equity business are accustomed to seeing a good deal of discussion ' academic and trade ' on the question of the appropriate methods of valuing private equity positions and securities which are otherwise illiquid. An interesting recent decision in the Southern District has been brought to our attention. The case is <i>In Re Allied Capital Corp.</i>, CCH Fed. SEC L. Rep. 92411 (US DC, S.D.N.Y., Apr. 25, 2003). Judge Lynch's decision is well written, the Judge reviewing a motion to dismiss by a business development company, Allied Capital, against a strike suit claiming that Allied's method of valuing its portfolio failed adequately to account for i) conditions at the companies themselves and ii) market conditions. The complaint appears to be, as is often the case, slap dash, content to point out that Allied revalued some of its positions, marking them down for a variety of reasons, and the stock price went down - all this, in the view of plaintiff's counsel, amounting to violations of Rule 10b-5.
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