The Legal Intelligencer | Commentary
By Melissa L. Dougherty | February 12, 2018
Recent increases in the federal gift tax and federal generation-skipping transfer tax exemption amounts create opportunities to correct the GST treatment of previously established irrevocable trusts.
The Legal Intelligencer | Commentary
By Martin J. Hagan | February 12, 2018
Trusts can “go bad” for many reasons. Some may be unsuitable from the outset, perhaps being the product of a trust-mill or a generic form downloaded…
The Legal Intelligencer | Commentary
By P. Kristen Bennett | February 12, 2018
Recent changes to the federal estate tax system have turned traditional estate planning on its head. Now under the new Tax Cuts and Jobs Act, most traditional estate plans for a married couple are likely to increase taxes at death, instead of saving taxes. This means attorneys who want to keep their clients happy had better redo existing estate plans and shift the focus of estate planning services moving forward.
The Legal Intelligencer | Commentary
By Candice L. Komar | February 11, 2018
Even happily married couples often neglect to estate plan. It may seem overwhelming, perhaps time-consuming, and it certainly isn't as appealing as planning a vacation or a retirement party or any of the myriad of more attractive items on their lists. For those in the process of a divorce it is even more distasteful.
The Legal Intelligencer | Commentary
By Francis J. Lawall and Marcy J. McLaughlin | February 8, 2018
Section 365(a) of the Bankruptcy Code is a powerful tool which enables a debtor to reject certain contracts it finds unnecessary or burdensome to its reorganization.
The Legal Intelligencer | Commentary
By Matthew Decker | January 24, 2018
With a price that skyrocketed more than 1,600 percent in 2017 alone, it's no wonder that the now infamous cryptocurrency Bitcoin has become something of a cultural phenomenon.
The Legal Intelligencer | Commentary
By Andrew C. Kassner and Joseph N. Argentina Jr. | January 8, 2018
Most bankruptcy cases are commenced by the filing of a “voluntary” bankruptcy petition by the debtor. In fact, as we have reported previously, today the bankruptcy process is dominated by prearranged restructurings involving advance planning and negotiations with potential purchasers and stakeholders that result in the business aspects of the bankruptcy process being substantially finalized at the time of the filing.
The American Lawyer | Analysis
By Scott Flaherty | January 3, 2018
Where have all the law firm bankruptcies gone? New workarounds and pending case law make avoiding bankruptcies more attractive for all sides.
The Legal Intelligencer | News
By P.J. Dannunzio | December 21, 2017
A couple who had to sell off their expansive collection of antique toys as part of a bankruptcy can proceed with their lawsuit against the auction house alleging a conspiracy to sell the items for less than their full value.
The Legal Intelligencer | Commentary
By Francis J. Lawall and Michael J. Custer | December 21, 2017
The Bankruptcy Code can be an effective tool for reducing liabilities and enhancing asset value for the benefit of creditors. One of the more important tools is the right to not only assume favorable contracts pursuant to Section 365, but also to reject those which are not.
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