Structuring The 'Drop And Swap' Exchange
The most common type of tax-deferred exchange undertaken by partners seeking to exchange out of partnerships is commonly referred to as the "drop and swap" exchange. In such an exchange, a partnership owning real property about to be sold distributes undivided fractional interests ("UFIs") in that property to its partners. The partners then sell the UFIs, and those partners who wish to effect tax-deferred exchanges acquire replacement properties.Connecticut Holds Judges Accountable
In its first survey of state judges' accountability, a consumer legal watchdog group ranks Connecticut second in the nation.Operating A Solo Practice By The Book
There's a saying that serves as common advice for first-time authors: Write what you know. Hamden attorney Ren�e C. Berman has plenty of knowledge about setting up and maintaining a solo law practice, after she made the move in September 2007. So with her life's ambition being to do more creative writing, she found a perfect blend of topic and opportunity as she developed her business based on trial and error and sought advice from business professionals. Berman's debut book, "The Ultimate Guide to Solo and Small Firm Success," was released last month and published by the Connecticut Bar Association.Education Law: Clarifying The Governmental Immunity Exceptions
In Blonski v. Metropolitan District Commission (SC 18809), released earlier this month, the Connecticut Supreme Court continued to clarify the scope of the "proprietary function" exception to governmental immunity.Adult Adoptees Want Access To True Birth Certificates
"Who am I?" "Why am I?" These are two basic questions human beings ask themselves upon growing older—especially when one's birth parents are not the same as the parents he or she grew up with.Joel Faxon Has Been Part Of The Gun Debate In His Hometown
Attorney Joel T. Faxon lives in Newtown and serves on its five-member police commission. On the morning of Dec. 14, he was taking one of his three children to middle school.Securing Client Funds During Insecure Times
News of IndyMac Bank's collapse in California last month led to an interesting question for lawyers in Connecticut. What happens if a bank folds and clients' funds aren't federally insured to the full amount?Teacher Can't Prove Custodian Caused Broken Hip
An 82-year-old English teacher at Stamford High School was unable to convince a jury that a fall that caused a broken hip was caused by a custodian who drove close to her in a snowy parking lot.Focus On Efficiency Leads To Fewer Trials
I read an interesting essay on judging the other day. The author noted that the image of a federal trial judge sitting dispassionately at trial calling balls and strikes should be supplanted by a new image: the manager, sitting by his or her computer, checking out case reports and researching case law on pending motions. That is not a reassuring image. Many reasons are given for the vanishing trial. Filings in the district court have increased, but the number of cases going to trial has decreased. There have been no new rules of procedure that would account for the decline in trials. The increases in filings suggest we are more litigious than ever.Trending Stories
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