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| 10.23.07 | Data-Mapping and Devising an E-Discovery Strategy Under The Amended Federal Rules of Civil Procedure
James K. Gardner
Abstract: Amendments to the Federal Rules of Civil Procedure relating to discovery of electronically stored information ("ESI") incentivize businesses to map ESI in advance of litigation and, aided by a recent federal court protocol, formulate a well-reasoned e-discovery strategy. Data-mapping and a basic e-discovery strategy, once devised, can be updated regularly and modified as needed for specific litigation, thereby reducing cost and risk. |
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| 10.04.07 | Recent Developments Under the Family and Medical Leave Act
Compensation & Benefits Review
David B. Ritter
Abstract: Understanding, interpreting and administering the provisions of the Family and Medical Leave Act (FMLA) continues to be a challenge for many employers. Problematic areas include determining employee eligibility, designating employee leave as "FMLA leave," substituting paid leave for FMLA leave and properly providing for employers’ waivers of claims. Neal Gerber Eisenberg partner and Labor & Employment Practice Group chair David B. Ritter authored this article that appears in the September/October 2007 edition of the Compensation & Benefits Review. |
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| 10.01.07 | Spousal Qualified Joint Ventures
CCH's Journal of Passthrough Entities
Lawrence I. Richman
Abstract: The recently enacted Small Business and Work Opportunity Tax Act of 2007 made an important change in bringing some measure of parity (albeit an incomplete measure of parity) in the treatment of married couples in community and separate (non-community) property jurisdictions. Neal Gerber Eisenberg partner and Private Wealth Services chair Lawrence I. Richman authored an article that appears in the September/October 2007 edition of CCH's Journal of Passthrough Entities. |
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| 10.01.07 | States Push Back Against State Tax Planning With Captive REITs
John A. Biek
Abstract: When people think of state tax planning with passthrough entities, they usually think of S corporations, limited liability companies and limited partnerships. In the states that follow the federal S corporation1 and “check-the-box” rules, operating a business in S corporation, LLC or limited partnership form generally eliminates the entity-level state tax on the net income of the business, leaving it up to the resident and nonresident shareholders or partners in the business to pay taxes to the state on the net income of the business. Within the past 10 to 15 years, some retailers and financial institutions with a substantial amount of real property assets saw an opportunity to reduce their tax in separate return states significantly where they were doing business by transferring the real property assets to a subsidiary3 that was qualified as a real estate investment trust (a “REIT”) under the Internal Revenue Code of 1986, as amended (the “Code”). Neal Gerber Eisenberg partner and Tax Practice Group member John A. Biek authored an article that appears in the September-October 2007 edition of CCH’s Journal of Passthrough Entities.
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| 09.25.07 | Court Halts DHS “No-Match” Rule Implementation
Michael F. Hughes
Abstract: Our previous Management Alert detailed the Department of Homeland Security's (DHS) final rules, which prescribed that employers take certain specific action after receiving a “No-Match” letter from DHS or the Social Security Administration. The final rules were set to become effective on September 14, 2007; however, a federal judge has issued a temporary restraining order staying implementation of the final rules—at least until October 1, 2007 and possibly much longer than that. Please read our current Management Alert for details on how this effects employers. |
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