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Estate Planning and Philanthropy
Conrad Teitell, a principal at Cummings & Lockwood, writes that it is easier for a Hummer to go through the eye of a needle, than for an IRA owner's estate to avoid income in respect of a decedent being taxed to his estate when his Individual Retirement Account is used to satisfy pecuniary charitable gifts.Hello, Summer Associates, and Welcome to Chapter 1
During the next couple of months, law students will be getting a taste of the legal profession. This first chapter will form the nucleus of a lifelong tale that will enhance future success. The key is to develop the ability to tell it with enthusiasm, sincerity and simplicity -- and, of course, starting now. While there always are naturally talented storytellers, many must hone their craft, and consultant Ari Kaplan explains how law students can learn. First, they should listen to others.Deal Watch: Private equity group tackles the medical cable market
ARNALL GOLDEN GREGORY partner Robert J. Robinson advised American Biosurgical Inc. and Optiplex Holdings LLC on their acquisition by Atlanta private equity fund J. Devien Capital LLC.American Biosurgical, of Norcross, and Optiplex, of Phoenix are separate companies that sold to J. Devien simultaneously, Robinson said. Terms weren't disclosed.Deal Watch: Hospital sale closes on third try
For the third time in three years, lawyers at Spell Pless Davis Saurol worked up the sale of Rockdale Medical Center of Conyers to a private company-and on Jan. 30, a deal finally closed, as it was taken over by LifePoint Hospitals Inc. of Brentwood, Tenn.The deal probably took its toll on the copy machines and printers at nine-lawyer Spell Pless because of the Georgia Hospital Acquisition Act.New Federal Hiring Rules Alarm Corporate America
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