Law Commons^™

How Delaware Law Made Appeal To Revive Gm Ignition Switch Suit A Non-Starter, Paul Regan

Paul L Regan

Preserving The Corporate Attorney-Client Privilege, Katrice Copeland

Katrice Bridges Copeland

This Article argues that, while legislation such as the Attorney-Client Privilege Protection Act ("ACPPA") is necessary to preserve that corporate attorney-client privilege, any such legislation must include judicial oversight to deter prosecutorial misconduct effectively. Part II examines the costs and benefits of granting corporations the attorney-client privilege in criminal investigations. It concludes that the benefits of the privilege fat outweigh the costs and that the privilege must be safeguarded from unnecessary infringement. Part III traces the evolution of the DOJ's waiver policies that have threatened the corporate attorney-client privilege. It also examines the costs and benefits of the waiver policy …

Startup Financing (Forthcoming), Seth Oranburg

Seth Oranburg

No abstract provided.

Indian National Bar Association (Inba) Celebrates 66th National Law Day, Amit Kumar

Amit Kumar

26th Nov 2015, New Delhi: A groundbreaking International conference on Law & Policy issues of more than 400 prominent thought Members of Parliament from India and United Kingdom, leaders, CEO's, heads of legal department, researchers, advocates, practitioners and policymakers from at least 08 countries gathered in New Delhi on 26th November 2015, energizing a global movement working to advance policy issues around the globe. Held November 26, the “International Conference on Law and Policy Issues” to commemorate the 66th National Law Day marked its hosting in India as the biggest conference of the year hosted by Indian National Bar Association. …

Succession And Estate Planning For The Small Business And Owner, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

The Estate Planner's Guide To S Corporations, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Super-Recognition And The Return-To-Sender Exception: The Federal Income Tax Problems Of Liquidating The Family Limited Partnership, Samuel Donaldson

Samuel A. Donaldson

This article discusses three income tax rules that can cause partners to recognize gain for federal income tax purposes upon the liquidation of a family limited partnership: §§ 704(c)(1)(B), 731(c), and 737. From a policy perspective, the application of these rules to traditional family limited partnerships creates two problems. These problems are illustrated through the use of a hypothetical case study. The first problem (which arises where the partnership holds loss property) is that of super-recognition, where a partner recognizes more gain from the liquidation than he or she would recognize upon a sale of his or her partnership interest. …

Liquidation Of The Family Partnership: The Taming Of The Shrewd, Samuel Donaldson

Samuel A. Donaldson

Family partnerships and family limited liability companies are typically formed for reasons of efficiency, succession, and valuation. But all good things come to an end. Owners of a family partnership opt for liquidation in a variety of situations, usually following the death of the founding owner(s). Although most practitioners recall that the liquidation of a partnership is not a taxable event, few remember that as many as three Code provisions can come into play upon the liquidation of a family partnership. This article reviews those potential income tax traps and uses two examples to illustrate their coordination and application in …

Income Tax Aspects Of Family Limited Partnerships, Samuel Donaldson

Samuel A. Donaldson

No abstract provided.

Determining Treaty Eligibility For Hybrid Entities And Their Owners, Philip Postlewaite, Samuel Donaldson, Allison Christians

Samuel A. Donaldson

No abstract provided.

Seven Ways To Strengthen And Improve The L3c, Cassady Brewer

Cassady V. Brewer

The raison d’être for the low-profit limited liability company (“L3C”) is to encourage program-related investments (“PRIs”) by private foundations. PRIs are special types of investments that can be both charitable and profitable. PRIs have been embraced by knowledgeable scholars, practitioners, foundation managers, and even the U.S. Treasury Department. Further, the L3C and PRIs are associated with the growing “social enterprise” movement. The L3C thus would seem to be in the right place at the right time and should have the full support of the charitable sector, practitioners, and lawmakers.

Yet, after a fast start, adoption of L3C legislation across the …

Nonprofit And Charitable Uses Of Llcs, Cassady Brewer

Cassady V. Brewer

The overwhelming first choice in new, for-profit business entity formations is the limited liability company (“LLC”). Less well known, however, is the increasing use of LLCs for nonprofit and charitable endeavors. Accordingly, this chapter explores in four parts the emerging use of LLCs for nonprofit and charitable purposes, including the use of LLCs in hybrid for-profit/nonprofit arrangements. Part 2 provides necessary background information on the nonprofit and charitable sector. Part 3 surveys the relatively common use of LLCs as nonprofit subsidiaries or affiliates. Part 4 examines how LLCs are used to facilitate certain charitable or quasi-charitable activities, including program-related investments …

Do Pending Treasury Studies Affect Your Organization?, Cassady Brewer

Cassady V. Brewer

No abstract provided.

Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 2, Cassady Brewer, Marc Azar, Katherine Morris

Cassady V. Brewer

No abstract provided.

The Brownfield Exemption Under The Unrelated Business Income Tax, Cassady Brewer, George Hibbs

Cassady V. Brewer

No abstract provided.

Using The "L3c" For Program-Related Investments, Cassady Brewer, Michael Rhim

Cassady V. Brewer

No abstract provided.

Applying Asc 740-10 To Reporting By Tax-Exempt Organizations - Part 1, Cassady Brewer, Marc Azar, Katherine Morris

Cassady V. Brewer

No abstract provided.

The Brownfield Exemption From The Unrelated Business Tax, Cassady Brewer, George Hibbs

Cassady V. Brewer

No abstract provided.

Eliminate Stingy Benevolence, Cassady Brewer

Cassady V. Brewer

No abstract provided.

Business And Tax Planning With Controlled Organizations, Cassady Brewer, Sean Reynolds

Cassady V. Brewer

No abstract provided.

The Damn Public: Corporations As Citizens, Kent Greenfield

Kent Greenfield

Business Organizations, Anne Tucker

Anne Tucker

No abstract provided.

The Corporate Conspiracy Vacuum (Formerly "Corporate Conspiracy: How Not Calling A Conspiracy A Conspiracy Is Warping The Law On Corporate Wrongdoing"), J.S. Nelson

J.S. Nelson

Get Smart Fast: Cutting Edge Issues In Corporate Law, Kent Greenfield

Kent Greenfield

No abstract provided.

Corporations As Citizens, Kent Greenfield

Kent Greenfield

No abstract provided.

Keynote Speaker, National Business Law Scholars Conference, Kent Greenfield

Kent Greenfield

No abstract provided.

Notable Employee Benefits Articles Of 2012, 139 Tax Notes 656 (2013), Kathryn Kennedy

Kathryn J. Kennedy

No abstract provided.

Notable Employee Benefits Articles Of 2014, 146 Tax Notes 1655 (2015), Kathryn Kennedy

Kathryn J. Kennedy

No abstract provided.

Presenter, Nuts And Bolts Teaching Plenary, Lynnise Pantin

Lynnise E. Pantin

No abstract provided.

Faculty Colloquium, Kent Greenfield

Kent Greenfield

No abstract provided.