Blogs & Social Media Sites
The Blockchain and Financial Services Blog offers the latest information on banking development and litigation trends. Topics range from commercial and consumer lending through bankruptcy, lender liability defense, and the Dodd-Frank Act through Regulations JJ.
There has been some significant activity recently involving the rights and obligations of junior real estate lienors in Ohio who file foreclosures to realize on real estate liens. The purpose of this post is to discuss that activity and remind lenders and their counsel of one important right of senior lenders that has not changed. Read More ›
Uncounted dollars in money, goods and services are routinely transferred in reliance on the priority of a non-ownership interest in real property. Read More ›
On April 25, 2019, the West Virginia Treasurer’s Office issued a request for proposals (RFP) seeking bids from financial institutions to provide banking services to West Virginia’s medical cannabis program. Read More ›
In Dept. of Labor v. McConnell, the Georgia Supreme Court affirmed that an individual could not pursue certain state-law claims for negligence, breach of fiduciary duty or invasion of privacy, where the disclosure of personal data was not alleged to have been through a criminal act or have resulted directly in identity theft or unauthorized charges. Read More ›
As we roll into 2019’s peak travel season, automakers are hitting the gas on developing the necessary tech to support their self-driving (or "autonomous") vehicle platforms. Read More ›
Fifty years ago, auto manufacturing plants were filled with thousands of people on large assembly lines. Flash forward to today and these same plants are filled with robots working alongside individuals, and in some cases, entirely replacing human workers. Read More ›
A blog about relevant legal perspectives for the health care industry.
Hold the presses – CMS’s long-awaited guidance on shared space arrangements between hospitals and other entities is here. But it appears that the new guidance wasn’t worth the wait. If you are a hospital or other health care entity who has been standing by in hopeful anticipation of CMS’s “fresh look” at shared space arrangements, you will be sorely disappointed. Read More ›
Frost Brown Todd’s (FBT’s) tax-related blog serves as a practical resource on all things tax – from federal, state and local taxes to more nuanced areas like LLCs, succession planning, employee benefits, estates, incentives and regulated industries taxes. Our authors cover topics pertaining to corporations, employers, individuals, family-owned businesses, as well as those working in regulated industries, such as manufacturing, logistics, alcohol, tobacco and equine, that are subject to specific tax laws.
New Regulations Provide Clarity About “Specified Service Trade or Business” Categories Under Section 199A
Under IRC § 199A, some businesses that are not C corporations can claim an income tax deduction equal to 20% of their combined qualified business income, subject to certain adjustments and limitations. Read More ›
2019 Update – How to Deal with Section 1061's Three Year Holding Period Requirement for Carried Interests
Hedge fund, private equity and real estate professionals value the carried interest because it allows them to be compensated for their services at long-term capital gains rates. In a prior article, we discussed the impact of the new IRC § 1061 and provided a summary of its rules. This article provides an update on the status of IRC § 1061 and discusses methods for avoiding its application. Read More ›
IRS Opens Determination Letter Program for Cash Balance Plans, Pension Equity Plans, and Certain Merged Plans
In 2017, the IRS eliminated the ability of sponsors of individually-designed qualified retirement plans to apply for favorable determination letters other than when a plan is first adopted or is terminated. Read More ›
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