The Legal Intelligencer | Commentary
By Nicole L. Phatak and Julie Patter Rapaport | May 3, 2024
It is important for every estate planner to discuss charitable giving strategies with their clients, including the benefits and potential pitfalls of the most common methods of charitable giving.
The Legal Intelligencer | Commentary
By Francis J. Lawall and Heather P. Smillie | May 3, 2024
In a recent decision, the U.S. District Court for the District of Delaware upheld a bankruptcy court's ruling that a liquidating trust had the authority to pursue not only estate causes of action, but also third-party claims held by preference defendants and turned over to the trust as part of preference claim settlement consideration.
The Legal Intelligencer | Commentary
By Jules Epstein | May 3, 2024
Pennsylvania law, as does federal, permits a person accused of a crime to "defend" in part by proving their "good" character, limited to the pertinent trait. If the crime is robbery or assault, the defense is that the accused is nonviolent; and if the crime charged is forgery or theft, that the person is honest.
The Legal Intelligencer | Commentary
By Justin H. Brown and George M. Riter Jr. | May 2, 2024
QPRTs are most appealing for individuals who have, or will have, a taxable estate for estate tax purposes at the time of their death.
The Legal Intelligencer | Commentary
By Daniel E. Cummins | May 2, 2024
As another high school mock trial season comes to a close, here are some reflections on lessons that mock trial students learn that can also be applied by real attorneys to real life trials in order to improve their presentation skills in the courtroom.
The Legal Intelligencer | Commentary
By Carin A. O'Donnell | April 30, 2024
For newer construction litigation practitioners representing injured workers, this complexity might obscure some basic tenets of their case.
The Legal Intelligencer | Commentary
By Mark L. Lubin | April 30, 2024
Details of diligence engagements vary depending on the size and complexity of the target business, transaction budget, and the sophistication of accountants and other advisers, but they are usually intricate and time-sensitive. Errors can result in substantial tax liability and exposure. This article focuses on federal income tax aspects of tax due diligence from the perspective of purchasers' attorneys.
The Legal Intelligencer | Commentary
By Alan Nochumson and Alex Goldberg | April 29, 2024
In a recently published opinion, the Pennsylvania Commonwealth Court in Shyam Ventures v. Zoning Hearing Board of the Borough of Castle Shannon, 2024 Pa. Commw. LEXIS 76 (Pa. Cmwlth. Mar. 7, 2024), set clear limits on the expansion of a legal nonconforming use and when such an expansion may be considered an entirely new use altogether.
The Legal Intelligencer | Commentary
By Casey Alan Coyle and Michael Libuser | April 29, 2024
The fight is over legislation that prohibits the Pennsylvania Department of Revenue (the department), the administrator of the lottery, from offering products that "simulate casino-style lottery games" as part of the iLottery program. The Pennsylvania Supreme Court recently construed the meaning of that phrase in Greenwood Gaming & Entertainment v. Department of Revenue.
The Legal Intelligencer | Commentary
By Mark Hinderks | April 29, 2024
Whether communications (oral or electronic) received by the lawyer constitute such a "consultation" to trigger "prospective client" status depends on the circumstances, including whether the lawyer or law firm has invited the submission of information about the representation through advertising, website reference, etc., without qualifying cautionary statements or warnings about the nature of the communications.
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