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The Legal Intelligencer

The Sword of Damocles and Relation Back: The Meaning of 'Good Cause'

The relation back component of Federal Rule of Civil Procedure 15(c) is like a sword of Damocles. Whether a plaintiff in good faith can file an amended complaint pursuant to Rule 15(c), which relates back to the time before the statute of limitations expired, can be the difference between the "life and death" for an action of malpractice versus a good night's sleep and no worries for the filling attorney.
10 minute read

The Legal Intelligencer

Using Charitable Giving to Enhance Estate Planning

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.
7 minute read

The Legal Intelligencer

Trustees May Pursue Third-Party Claims Acquired From Settling Preference Defendants

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.
8 minute read

The Legal Intelligencer

A Character Witness Conundrum

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.
3 minute read

The Legal Intelligencer

Qualified Personal Residence Trusts: An Estate Planner's Tool in a High Interest Rate Environment

QPRTs are most appealing for individuals who have, or will have, a taxable estate for estate tax purposes at the time of their death.
8 minute read

The Legal Intelligencer

Volunteering for Mock Trial Competitions Leads to Real Improvement in Trial Skills

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.
11 minute read

The Legal Intelligencer

Four Construction Litigation Tips for Newer Plaintiffs-Side Practitioners

For newer construction litigation practitioners representing injured workers, this complexity might obscure some basic tenets of their case.
8 minute read

The Legal Intelligencer

Considerations in Conducting Tax Due Diligence in Business Acquisitions

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.
6 minute read

The Legal Intelligencer

In 'Shyam Ventures,' Court Reinforced Boundaries on the Expansion of a Legal Nonconforming Use

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.
7 minute read

The Legal Intelligencer

Blurred Lines: The Ongoing Battle Between iLottery and iGaming

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.
9 minute read

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Legal Speak is a weekly podcast that makes sense of what’s happening in the legal industry.

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