Law Firm Mergers and the Economic Outlook for 2019
As law firms endeavor to survive in an increasingly competitive world, one strategy picking up steam is the law firm merger. In this article, we recap law firm merger activity in 2018 and consider the economic outlook for law firm mergers for 2019.
U.S. Supreme Court's Ruling on Copyright Registration
The Supreme Court had granted cert in <i>Fourth Estate</i> to resolve a split in the federal circuit courts as to whether §411(a) of the Copyright Act could be read to allow commencement of an infringement action once a registration application filed with the Copyright Office is complete (the “application approach”) or, instead, only (subject to limited statutorily specified exceptions) upon issuance by the Copyright Office of the registration (the “registration approach”).
Claim of Non-Purchasing Tenant Status Rebuffed
When developers convert occupied buildings to condominiums or, less frequently, cooperative ownership, non-purchasing tenants are protected from eviction. When tenants in those buildings acquire vested rights as non-purchasing tenants is significant for developers, because the timing dictates the number of units that will be available for sale to outside purchasers. It is, therefore, no surprise that this is a highly charged and contested issue.
"Spoofing" as Fraud: A Novel and Untested Theory of Prosecution
The DOJ has signaled its intent to pursue prosecutions for spoofing — which the law defines as "bidding or offering with the intent to cancel the bid or offer before execution" — aggressively. This article begins with a brief discussion of the elements that the government must prove to establish commodities fraud and wire fraud. It then examines recent spoofing prosecutions that raise important questions about the applicability of the traditional fraud statutes to spoofing-related activity. How the federal courts answer these open questions will have significant implications for participants in the commodities markets.
IRS Issues New Plan 457(f) Non-Profit Exam Guidelines
Planning for executive benefits for top hat employees at non-profit organizations has undergone a frenzy of regulatory roadmap changes. Nonprofit NonQualified Benefits are largely directed and controlled by IRC §457.
Development
Cemetery Entitled to Use Variance<br>ZBA Usurpation of Planning Board Authority<br>Statutory Factors Need to Be Considered In Denial of Area Variance
GA Appeals Court Rules Rapper T.I. Not Liable for Attack at Studio
“What started off as a jam-packed week of parties, concerts, and watching renowned rappers mixing new music tracks in the waning days of summer abruptly ended with Norris Gresham being dragged down a flight of 30 stairs and viciously pistol whipped in front of a crowd of onlookers.”
