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.
By Nick Hafen, Head of Legal Technology Education, BYU Law | April 30, 2024
Start getting familiar with it now so you can not only satisfy your professional responsibility obligations, but set yourself apart from others.
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.
The Legal Intelligencer | Commentary
By Steve Schain | April 29, 2024
Despite the U.S. Food and Drug Administration's approval of depression treatment drug Esketamine and conferring of "breakthrough therapy" status on other psychedelics, the DEA is amping up its prohibition efforts and private industry is punching back.
The Legal Intelligencer | Commentary
By Julie A. Auerbach | April 26, 2024
One of the hallmarks of property settlement agreements is the requirement for full and fair disclosure of assets and income. The need for full disclosure is self-evident, one cannot knowingly give up a right to an asset or income if they are not aware of its existence.
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