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Abstracts index
Abstracts: Investors' appeal: Securities Act bans indemnity contract. AG: death-penalty counsel says it with cookies; Calif. agency is accused of using gifts to persuade an inmate to fight sentence
Abstracts: Investors may build for M&As, not IPOs,; in planning for M&As, they need to focus on employee equity, investor covenants, significant contracts and finder's fees
Abstracts: Investor-state disputes: the interface between treaty-based international investment protection and fiscal sovereignty
Abstracts: In 'Vicars,' 7th Circuit limits 'escape hatch' to district court to cases in which nonbankruptcy federal law must be interpreted
Abstracts: In vitro fertilization: insurance and consumer protection. Second best: the soft underbelly of deterrence theory in tort
Abstracts: Invocations as evidence: admitting nonparty witness invocations of the privilege against self-incrimination. Former corporate officers and employees in the context of the collective entity and act of production doctrines
Abstracts: Invoking the 5th in civil cases: awareness of self-incrimination risks in non-criminal forums can prevent a waiver of the privilege
Abstracts: In Whitewater's wake. (possible fate of Independent Counsel Act). Who knows best?
Abstracts: I object! An expert's list of basic trial objections. Persuasive objections; grabbing every chance is not the best way to be sustained in court
Abstracts: IP licensing; conditional sales. Patent law; strategic due diligence. Market-driven method preserves patents' value; when IP counsel, R&D, sales and marketing work together, patent protection is optimized
Abstracts: IP poses opportunities during economic straits; the Asian economic crisis is no time to ignore patents: valuable assets with lengthy lifespans
Abstracts: IP's hot, tax is not, in mid-'90s practice; trends in specialization at large firms. GE shines as in-house innovator; NLJ survey: the top six corporate law departments
Abstracts: IRA benefits can outweigh the penalty on excess contributions. Use trusts as beneficiaries to extend IRA tax deferral
Abstracts: IRA distributions to nonresident aliens: a treaty analysis. The General Signal Corp. case and welfare benefit fund deductions
Abstracts: 'Iraqgate' prosecutor known as a maverick. Braniff whiz kid is tried for alleged scam: prosecutors say he ran airline despite feds' ban; he says activities were aboveboard
Abstracts: IRAs Vs. Unsheltered Investments: A Quantitative Analysis. Taxation of "split-dollar" life insurance arrangements
Abstracts: IRS acquiesces in Ninth Circuit's Boyd Gaming decision regarding employer-provided meals in the casino industry, withdraws training materials and terminates settlement initiative for the hospitality industry
Abstracts: IRS Administrative Policy Regarding Self-Correction (APRSC): rewards and risks. Changes and choices: 401(k) options under the Small Business Job Protection Act
Abstracts: IRS amends proposed regulations on executive compensation. The performance-based compensation exception to the new $1 million compensation deduction limit
Abstracts: IRS and courts rule on exclusion of damages received in employment discrimination and benefit plan cases. IRA proceeds included in decedent's estate; 1986 TRA transition rules not applicable
Abstracts: IRS announces 1997 COLA adjustments. DOL issues advisory opinions on bundling of financial services offered to employee benefit plans
Abstracts: IRS announces new position on FICA tax for employer stock acquired under s. 423 employee stock purchase plans
Abstracts: IRS approves changes in asset valuation method and software for defined benefit plans. PBGC proposes changes in plan benefit valuation rules for single-employer and multiemployer plans after mass withdrawal
Abstracts: IRS approves hybrid s. 457 eligible/ineligible deferred compensation plan. IRS approves 100% deduction of health insurance costs for self-employed business owners if the owner's spouse is employed by the business
Abstracts: IRS attributes income from rebating to life insurance buyers. IRS revokes adverse ruling on contributions of life insurance
Abstracts: IRS brings corrections for s. 403(b) plan qualification failures into the comprehensive coordinated Employee Plans Compliance Resolution System (EPCRS)
Abstracts: IRS calling; don't worry, maybe it's not an audit. Take shelter; enjoying the benefits of pension and profit-sharing plans
Abstracts: IRS clarifes proposed regulations on accepting rollovers and finalizes ERISA s. 204(h) regulations. Cash balance plans: an overview
Abstracts: IRS clears question on structured payouts; more defendants might be willing to settle. The tax bench: a code apart
Abstracts: IRS clears question on structured payouts; more defendants might be willing to settle. part 2 FBI mole's digging pushes privilege issues to surface; will Archer-Daniels-Midland be successful at invoking attorney-client privilege to protect internal documents?
Abstracts: IRS Commissioner continues policies; her predecessor left big shoes for her to fill. Another paltry summer; the largest firms offer even fewer jobs
Abstracts: IRS eases rules applicable to NRAs in final GST tax regs. Prop. regs. provide guidance on GST tax planning for NRAs
Abstracts: IRS establishes new procedures for optional program on worker classification. Court applies preponderance standards under section 530 of 1978 Revenue Act
Abstracts: IRS gives expatriates income and gift tax relief. Intrafamily transfer was included in lender's estate. When can the surviving spouse roll over the decedent's IRA?
Abstracts: IRS grants relief to employers attempting to comply with notice requirement for SIMPLE plans adopted effective January 1, 1997
Abstracts: IRS harvests self-employment tax on farm lease-type payments. Hiring a spouse could add a healthy deduction
Abstracts: IRS invites comments on clarifying the effect of INDOPCO on current deductibility. IRS rules that severence pay remains currently deductible after INDOPCO
Abstracts: IRS issues field directive on payment of CAP sanctions from trust assets. DOL institutes Delinquent Filer Voluntary Compliance Program (DFVC)
Abstracts: IRS issues guidance and regulations on deadlines for amending plans for certain changes in the law. IRS issues temporary guidance on issuance of determination letters
Abstracts: IRS Issues guidance concerning new procedures for processing employment tax cases involving worker classification and section 530 of the Revenue Act of 1978
Abstracts: IRS issues guidance on medical savings account definition of high-deductible health plans. HIPAA and Newborns' and Mothers' Health Protection Act interim regulations issues
Abstracts: IRS issues guidance on relationship between COBRA and Family and Medical Leave Act. Resignation with notice not a COBRA qualifying event
Abstracts: IRS issues major secular trust rulings on employer grantor trust arrangements. IRS issues more secular trust rulings
Abstracts: IRS issues proposed new charitable remainder trust regulations. Final QPRT regulations released by Treasury, followed by budget proposal to terminate technique
Abstracts: IRS issues proposed regulations concerning plan administration with new technologies. IRS issues final regulations concerning the grandfathering of qualified long-term care contracts and consumer protection issues
Abstracts: IRS issues revenue procedures on determination letters and rulings. Internal procedures for Walk-In CAP compliance program published by IRS
Abstracts: IRS issues Revenue Ruling on conversion of defined benefit plans to insurance contract plans. Treasury releases study on allocation of excess pension assets in the case of bridge banks
Abstracts: IRS issues voluntary compliance program for s. 403(b) plans and proposed audit guidelines for use by field staff
Abstracts: IRS liberally construes individual selection rules for group-term life plans. Health coverage, the employer and multiple employer welfare arrangements
Abstracts: IRS notice warns against use of certain multiple employer welfare benefits arrangements. Federal common law of restitution requires return of employer contribution made by mistake
Abstracts: IRS permits rollover of retirement annuity contract that passes through a marital deduction. UCA rollover rules amplified in new guidance addressing plan loans, minimum distributions, and NUA withholding
Abstracts: IRS proposes increased availability of nondiscrimination safe harbors. DOL provides reporting requirement relief for "top hat" plans
Abstracts: IRS proposes regulations on effect of FMLA on cafeteria plans. Coordination of cafeteria plan rules with the FMLA rules
Abstracts: IRS proposes regulations on plan loans under s. 72(p). New guidance on plan loans. Loan from VEBA to related employer is taxable reversion under section 4976
Abstracts: IRS proposes regulations on VEBA geographic locale requirement. Termination of employee-funded VEBA does not result in UBTI; distributions to participants taxable only to the extent they exceed their contributions
Abstracts: IRS provides guidance and forms on SIMPLE plans. Notice 98-2 provides guidance on taxation of annuities from qualified plans
Abstracts: IRS provides guidance for SIMPLE IRAs. DOL amends plan asset regulations to accommodate small employers adopting SIMPLE IRAs
Abstracts: IRS provides guidance on employment tax questions regarding household employees. Purchasing a worker's services from an intermediary: how to ensure avoidance of potential employment tax liabilities
Abstracts: IRS rescinds field agent memorandum on definite predetermined allocation formula. Simon introduces Pension Audit Improvement Act of 1995
Abstracts: IRS revises procedures and updates user fees and list of issues on which it will provide guidance. IRS approves proposal to create new medical savings account product
Abstracts: IRS revokes 1993 PLR on multiple employer rabbi trust funded with employer stock. Two wrap-around deferred compensation plans approved by IRS
Abstracts: IRS rules favorably on s.401(k) "wrap-around" plan. Tax Court finds no business justification for broad-based leveraged COLI program
Abstracts: IRS rules on 401(k) definition of disposition of substantially all assets used in a trade or business. IRS applies lump-sum rules to determine separation from service for purposes of s. 6057 registration and disclosure requirements
Abstracts: IRS rules on predeceased parent exception for GST purposes. Administration expenses payable from income do not reduce marital and charitable deductions
Abstracts: IRS rules on tax effects of gift of stock option. New ruling turns golden handcuffs of stock options into estate planning ball and chain
Abstracts: IRS rules on whether plan provisions on transfers or direct rollovers from money purchase plan to profit-sharing plan disqualify profit-sharing plan
Abstracts: IRS rules that acquisition by spouse of remainder interest in QTIP trust gives rise to a gift. IRS rules on QTIP IRA and conduit trust
Abstracts: IRS rules that deemed elections to contribute ESOP dividend distributions to a s. 401(k) plan qualify as a cash or deferred arrangement
Abstracts: IRS rules that split-dollar, second-to-die life insurance arrangement does not create S corporation second class of stock
Abstracts: IRS rules that tax must be paid on IRA distribution. IRS issues guidance on Roth IRA reconversions. Roth IRA update
Abstracts: IRS ruling taxes plan as both split-dollar and interest-free loan. Combining the benefits of a QPRT with a life insurance trust
Abstracts: IRS's claim of 'excess parachute payments' against Columbia/HCA Healthcare Corp. appears to rely on an interpretation that goes against its own regulations
Abstracts: IRS supports COBRA beneficiary's right to continuation coverage even though beneficiary had preexisting dual coverage
Abstracts: IRS takes a tougher position on Crummey trusts in new TAM. The 'mandatory income trust': an alternative to a Crummey Trust
Abstracts: IRS to collect from Dad? U.S. government seeks more control over child support. Visitation, alleged abuse are a potent mix
Abstracts: IRS treats transfer of employees to successor employer as separation from service for purposes of qualified plan distribution rules
Abstracts: IRS updates escrow rules on early termination restrictions. The standard of review applicable to benefit denials: does the de novo standard apply to review of factual determinations?
Abstracts: IRS updates escrow rules on early termination restrictions. Voluntary Compliance Resolution Program opens on experimental basis
Abstracts: IRS wins challenge of VEBA funding practices. Providing and accounting for retiree health benefits: a necessary compromise
Abstracts: Is 6th Circuit off-kep? In holding Rock and Roll Hall of Fame not a protectable building design, court flouts precedent
Abstracts: Is administrative law the corporate future?. New super-tribunal to replace Small Claims Tribunal. From the Administrative Appeals Tribunal to the Federal Court: treading the path of reform
Abstracts: Is America an indispensable (global) nation? Voluntary disclosure of mission statements in corporate annual reports: signaling what and to whom?
Abstracts: IS and the virtual office. IS managers are not dead. How many IS people should you have?
Abstracts: Is a service guarantee a client's joy or just a ploy? The legal profession's adoption of mainstream marketing tactics promises to raise controversy
Abstracts: Is asymptomatic AIDS a disability? Another bloody skirmish in the free-speech war. Scalia and free speech
Abstracts: Is big brother watching? Perceptions and research on the effectiveness of the EEOC. Religion in the workplace: specific accommodations for scheduling and personal appearance
Abstracts: Is business drowning in a new regulatory tide? Health care reform: a placebo may be the best remedy. What business owes to cure society's woes
Abstracts: Is contingent valuation worth the trouble? A lawyer's guide to modern valuation techniques in mergers and acquisitions
Abstracts: Is creeping legalism infecting arbitration? Survey: a look at ADR in the entertainment industry. What your client needs to know about ADR
Abstracts: Is criminal Bhopal case in store? Implant makers, insurers feud. Breast implant pact is reported; but questions remain
Abstracts: Is Delaware still a have for incorporation? A straight forward, clarifying, statutory interpretation of Section 220(b) and (c)
Abstracts: Is Delaware still a have for incorporation? The new Delaware mediation statute. New and unjustified restrictions on Delaware directors' authority
Abstracts: Is DOJ above the rules? The department's bid to exempt lawyers from contact rule is blasted by states' chief justices
Abstracts: Is ethics a big man on campus? Ethics and technology in developing nations. The booming business of business ethics
Abstracts: Is Europe aiming to civilize the common law? The concept of title transfer in a civil law system. Advertising restrictions and the free movement of goods - the case law of the ECJ
Abstracts: Is extrinsic evidence ever necessary to resolve claim construction disputes? Is extrinsic evidence ever necessary to decide claim construction disputes?
Abstracts: Is extrinsic evidence necessary to resolve: claim construction disputes? Patent claim construction: a graphic look
Abstracts: Is Feds' motto 'do as we say, not as we do.'? Fla. court in the crosshairs; 'Gore v. Bush' rancor leads to targeting of justices (and trial lawyers
Abstracts: Is forcing a mortgagee to accept only part of its collateral "fair and equitable" under the Bankruptcy Code? Assignments of mortgage notes: the effect of revised UCC articles 3 and 9
Abstracts: Is functional equivalence the solution to the emerging critical habitat problem? A legislative challenge between private landowners and the Endangered Species Act
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