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Maurice A. Deane School of Law at Hofstra University

2010

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Articles 1 - 30 of 69

Full-Text Articles in Law

Charitable Gifts Made By S Corporations: Opportunities And Challenges, Christopher R. Hoyt Dec 2010

Charitable Gifts Made By S Corporations: Opportunities And Challenges, Christopher R. Hoyt

ACTEC Law Journal

This article examines the tax opportunities and tax hazards when a subchapter S corporation makes a charitable gift. The article demonstrates that usually the shareholders of an S corporation and the charity are both better off when an S corporation makes a charitable gift compared to having a shareholder make a charitable gift of S corporation stock. Either way, the income tax benefit will be on the S corporation shareholder's personal income tax return. By having the S corporation make the gift, the parties avoid the "three bad things" that happen when a shareholder donates S corporation stock. The problems …


Front Matter Dec 2010

Front Matter

ACTEC Law Journal

No abstract provided.


Reducing Estate And Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation And Arbitration, Jonathan G. Blattmachr Dec 2010

Reducing Estate And Trust Litigation Through Disclosure, In Terrorem Clauses, Mediation And Arbitration, Jonathan G. Blattmachr

ACTEC Law Journal

No abstract provided.


Resisting The Contractarian Insurgency: The Uniform Trust Code, Fiduciary Duty, And Good Faith In Contract, Frederick R. Franke Jr. Dec 2010

Resisting The Contractarian Insurgency: The Uniform Trust Code, Fiduciary Duty, And Good Faith In Contract, Frederick R. Franke Jr.

ACTEC Law Journal

No abstract provided.


Protection Of Inherited Iras, James L. Boring, Richard R. Gans, Meghan E. Gearhart, Nancy Schmidt Roush, Susan B. Slater-Jansen Dec 2010

Protection Of Inherited Iras, James L. Boring, Richard R. Gans, Meghan E. Gearhart, Nancy Schmidt Roush, Susan B. Slater-Jansen

ACTEC Law Journal

No abstract provided.


Managing Family Wealth Through A Private Trust Company, Alan V. Ytterberg, James P. Weller Dec 2010

Managing Family Wealth Through A Private Trust Company, Alan V. Ytterberg, James P. Weller

ACTEC Law Journal

No abstract provided.


I Dig It, But Congress Shouldn't Let Me: Closing The Idgt Loophole, Daniel L. Ricks Dec 2010

I Dig It, But Congress Shouldn't Let Me: Closing The Idgt Loophole, Daniel L. Ricks

ACTEC Law Journal

By combining three tools that independently are beneficial to taxpayers, clever estate planners have devised a transaction - the installment sale of discounted assets to an intentionally defective grantor trust - that saves their ultra-wealthy clients millions of dollars in estate and gift taxes. This transaction, which is a foundational part of many estate plans, takes advantage of rules that Congress never intended to be used in this way. Becasue the Internal Revenue Service has conceded its inability to challenge the transaction based on current law, any solution lies with Congress. This Article proposes an amendment to § 2036 that …


Conference Program Oct 2010

Conference Program

Steroid Use, Abuse and Policy Symposium (2010)

No abstract provided.


Conference Program May 2010

Conference Program

First Annual Empire State Legal Writing Conference: Spotlight on ...Teaching Legal Writing Effectively (2010)

No abstract provided.


International Law And The Dispute Over The Falkland Islands, Julian Ku Apr 2010

International Law And The Dispute Over The Falkland Islands, Julian Ku

Hofstra Law Faculty Scholarship

No abstract provided.


Conference Program Mar 2010

Conference Program

Health Law & Policy Conferences

No abstract provided.


Trusting Mothers: A Critique Of The American Law Institute's Treatment Of De Facto Parents, Robin Fretwell Wilson Jan 2010

Trusting Mothers: A Critique Of The American Law Institute's Treatment Of De Facto Parents, Robin Fretwell Wilson

Hofstra Law Review

No abstract provided.


The Uses And Misuses Of Statistical Proof In Age Discrimination Claims, Tom Tinkham Jan 2010

The Uses And Misuses Of Statistical Proof In Age Discrimination Claims, Tom Tinkham

Hofstra Labor & Employment Law Journal

When it comes to statistics, age discrimination is different than other forms of discrimination. In most discrimination cases we can take the protected population and make appropriate adjustments for necessary characteristics like education and compare the results to the other employee groups. With age discrimination this method does not work. It doesn’t work because the normal patterns of aging and promotion or wage increase distort the statistical result. Employees typically are promoted more quickly and receive the highest percentage wage increases in early years. However, they generally retain those benefits for life. Employees reach a high point in their careers …


The 45th Anniversary Of Title Vii: Where We Are, Where We've Been, And Where We May Go, Sarah Crabtree, Daphnie Stock Jan 2010

The 45th Anniversary Of Title Vii: Where We Are, Where We've Been, And Where We May Go, Sarah Crabtree, Daphnie Stock

Hofstra Labor & Employment Law Journal

No abstract provided.


The Nlrb's Deferral Policy Under Fire: The D.C. Circuit's Criticism And The Future Of The Deferral Policy, Celeste J. Mattina Jan 2010

The Nlrb's Deferral Policy Under Fire: The D.C. Circuit's Criticism And The Future Of The Deferral Policy, Celeste J. Mattina

Hofstra Labor & Employment Law Journal

No abstract provided.


Winds Of Change Are Blowing From The Obama Nlrb, J. Michael Lightner Jan 2010

Winds Of Change Are Blowing From The Obama Nlrb, J. Michael Lightner

Hofstra Labor & Employment Law Journal

No abstract provided.


Supreme Court Tips Against Individual Rights-Again, Roger B. Jacobs Jan 2010

Supreme Court Tips Against Individual Rights-Again, Roger B. Jacobs

Hofstra Labor & Employment Law Journal

No abstract provided.


Evaluating The Legality Of Employer Surveillance Under The Family And Medical Leave Act: Have Employers Crossed The Line?, Brandon Sipherd, Christopher Volpe Jan 2010

Evaluating The Legality Of Employer Surveillance Under The Family And Medical Leave Act: Have Employers Crossed The Line?, Brandon Sipherd, Christopher Volpe

Hofstra Labor & Employment Law Journal

No abstract provided.


Labor Law During Hard Times: Challenges On The 75th Anniversary Of The National Labor Relations Act, Wilma B. Liebman Jan 2010

Labor Law During Hard Times: Challenges On The 75th Anniversary Of The National Labor Relations Act, Wilma B. Liebman

Hofstra Labor & Employment Law Journal

No abstract provided.


Broadening Low-Wage Workers' Access To Justice: Guaranteeing Unpaid Wages In Targeted Industries, Hina B. Shah Jan 2010

Broadening Low-Wage Workers' Access To Justice: Guaranteeing Unpaid Wages In Targeted Industries, Hina B. Shah

Hofstra Labor & Employment Law Journal

There was a significant period in early American history where unlimited liability coexisted with limited liability and certain industries or creditors received more favorable treatment. Limited liability was originally conceived as an extraordinary privilege granted to a select few. In the Twentieth Century, it has been transformed into the default rule for all corporations and entities. The prevalence of limited liability in modern times has undermined fundamental labor protections guaranteeing workers’ their wages. The tension between the limited liability rule and labor rights is fundamentally about who the law favors. Limited liability is risk allocation – shifting to the creditors …


Express Yourself: Striking A Balance Between Silence And Active, Puposive Opposition Under Title Vii's Anti-Retaliation Provision, Matthew W. Green Jr. Jan 2010

Express Yourself: Striking A Balance Between Silence And Active, Puposive Opposition Under Title Vii's Anti-Retaliation Provision, Matthew W. Green Jr.

Hofstra Labor & Employment Law Journal

No abstract provided.


Solomon And Strikes: Labor Activity, The Contract Doctrine Of Impossibility Or Impracticability Of Performance, And Federal Labor Policy, Daniel P. O'Gorman Jan 2010

Solomon And Strikes: Labor Activity, The Contract Doctrine Of Impossibility Or Impracticability Of Performance, And Federal Labor Policy, Daniel P. O'Gorman

Hofstra Labor & Employment Law Journal

No abstract provided.


The National Labor Relations Act At 75: In Need Of A Heart Transplant, Charles B. Craver Jan 2010

The National Labor Relations Act At 75: In Need Of A Heart Transplant, Charles B. Craver

Hofstra Labor & Employment Law Journal

When the NLRA was enacted in 1935, 13.2% of workers were union members. Industrial unions used the power provided in the NLRA to organize manufacturing workers and achieve a union membership of 35% by the mid-1950s. Although the NLRA was significantly amended in 1947 and 1959, it has not been meaningfully changed since then. As a result, a statute designed for mass production industries is no longer relevant to the service and white-collar positions occupied by most individuals today. The NLRA must be modified to include independent contractors who work like regular employees and perma-temps hired from employment agencies on …


Health Reform And Health Equity: Sharing Responsibility For Health In The United States, Erika Blacksher Jan 2010

Health Reform And Health Equity: Sharing Responsibility For Health In The United States, Erika Blacksher

Hofstra Law Review

No abstract provided.


Mistrial In 140 Characters Or Less? How The Internet And Social Networking Are Undermining The American Jury System And What Can Be Done To Fix It, Timothy J. Fallon Jan 2010

Mistrial In 140 Characters Or Less? How The Internet And Social Networking Are Undermining The American Jury System And What Can Be Done To Fix It, Timothy J. Fallon

Hofstra Law Review

No abstract provided.


Google Books: An Orphan Works Solution?, Alessandra Glorioso Jan 2010

Google Books: An Orphan Works Solution?, Alessandra Glorioso

Hofstra Law Review

No abstract provided.


Leading The Way In Unconstitutional Delegations Of Legislative Power: Statutory Incorporation Of The Leed Rating System, Frank David Ditta Jan 2010

Leading The Way In Unconstitutional Delegations Of Legislative Power: Statutory Incorporation Of The Leed Rating System, Frank David Ditta

Hofstra Law Review

No abstract provided.


How One State Reduced Both Crime And Incarceration, Hon. Jonathan Lippman Jan 2010

How One State Reduced Both Crime And Incarceration, Hon. Jonathan Lippman

Hofstra Law Review

No abstract provided.


Abortion In Korea: A Human Rights Perspective On The Current Debate Over Enforcement Of The Laws Prohibiting Abortion, Andrew Wolman Jan 2010

Abortion In Korea: A Human Rights Perspective On The Current Debate Over Enforcement Of The Laws Prohibiting Abortion, Andrew Wolman

Journal of International Business and Law

No abstract provided.


Labor Law: Labor Initiatives In The New Administration, Holly B. Fechner, Hon. William J. Kilberg, James A. Paretti, William Samuel, Timothy M. Tymkovich Jan 2010

Labor Law: Labor Initiatives In The New Administration, Holly B. Fechner, Hon. William J. Kilberg, James A. Paretti, William Samuel, Timothy M. Tymkovich

Hofstra Labor & Employment Law Journal

No abstract provided.