Adler Pollock & Sheehan P.C.

Patience Please: Rhode Island Supreme Court Reminds Litigants It Has Not Yet Adopted Iqbal And Twombly

In 2007, the United States Supreme Court in Bell Atlantic Corp. v. Twombly, 550 U.S. 544, 570 (2007), significantly modified the standard of review applied to motions to dismiss in federal courts. A few years later, in 2009,…more
| Civil Procedure

Use a noncharitable purpose trust to achieve a variety of goals

Generally, trusts must have one or more human beneficiaries, but there’s an exception for certain “purpose” trusts. One popular type of purpose trust is a charitable trust. But don’t overlook the noncharitable purpose (NCP)…more
| Wills, Trusts, & Estate Planning

The net investment income tax and your estate plan How one affects the other

The 3.8% net investment income tax (NIIT) can affect an estate plan in two ways: First, it can increase tax on capital gains, taxable interest and other investment income, reducing the amount of wealth available to heirs…more
| Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

You’ve Got Mail! But Can You Get It Into Evidence?

With the advent of electronic discovery, emails and web pages are now common and fertile areas of discovery. However, until its 2014-2015 term, the Rhode Island Supreme Court had not addressed the means by which emails and web…more
| Civil Procedure, Electronic Discovery

Rhode Island Legislature Mandates Statewide Building Permit Fee Formula

Every municipality in Rhode Island is vested with the power to establish a formula to calculate building permit fees for development within its jurisdiction. Building permit fees are meant to offset the cost for municipalities…more
| Construction Law, Zoning, Planning & Land Use

Insight on Estate Planning - October/November 2015

In This Issue: - The net investment income tax and your estate plan: How one affects the other - Use a noncharitable purpose trust to achieve a variety of goals - Addressing adopted children or stepchildren in your…more
| Family Law, Taxation, Wills, Trusts, & Estate Planning

New Rhode Island Acquired Real Estate Company Conveyance Tax Leaves Many Unanswered Questions

Effective July 1, 2015, Rhode Island now imposes a realty conveyance tax on the transfer of controlling interests in a “real estate company,” in addition to any other state taxes. Under prior law, if a person or business entity…more
| Business Organizations, Real Estate - Commercial, Real Estate - Residential, Taxation

New Protection For Pregnant Employees

For decades, the Rhode Island Fair Employment Practices Act has protected pregnant employees from termination or other adverse job action on account of pregnancy. Now, the Rhode Island General Assembly has taken pregnancy…more
| Civil Rights, Labor & Employment Law

Glossary of Important Securities Regulation Terms and Definitions

This Glossary is designed to provide law students taking Securities Regulation with a tool that will assist them in learning the basic language of securities law and achieve a working knowledge of the fundamental principles and…more
| Law Practice Products & Services, Securities Law

Mergers & Acquisitions Glossary

This Glossary contains many of the important terms and definitions used in the M&A world. The Glossary is not exhaustive, however. Like most areas of the law, M&A is a highly complex subject that involves several legal and…more
| Business Organizations, Commercial Law & Contracts, Mergers & Acquisitions, Securities Law

Estate Planning Pitfall: Your powers of attorney are more than a few years old

Health care and financial powers of attorney are critical components of an effective estate plan. As this article explains, after executing powers of attorney, it’s important to periodically review them and execute new ones…more
| Finance & Banking, Health, Wills, Trusts, & Estate Planning

Make net gifts to reduce your gift tax rate

Lifetime giving is a smart strategy to reduce a taxable estate, but the gift tax rate of 40% is steep. If one has used up his or her $5.43 million gift and estate tax exemption and would like to potentially reduce his or her…more
| Taxation, Wills, Trusts, & Estate Planning

The ABLE account: A good alternative to a special needs trust?

Late last year, Congress passed, and the President signed, the Achieving a Better Life Experience (ABLE) Act. The act authorizes a new, tax-advantaged savings account, modeled after the Section 529 college savings account, for…more
| Education, Finance & Banking, Taxation, Wills, Trusts, & Estate Planning

Premarital planning - Protecting your assets without a prenup

Protecting family assets in the event of a divorce is particularly significant for family business owners, who typically want to avoid sharing ownership with their ex-spouses or their children’s ex-spouses. A prenuptial…more
| Commercial Law & Contracts, Family Law, Taxation, Wills, Trusts, & Estate Planning

Insight on Estate Planning - August/September 2015

In This Issue: - Premarital planning: Protecting your assets without a prenup - The ABLE account: A good alternative to a special needs trust? - Make net gifts to reduce your gift tax rate - Estate Planning Pitfall:…more
| Family Law, Finance & Banking, Taxation, Wills, Trusts, & Estate Planning
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One Citizens Plaza 8th Floor
Providence, Ri 02903-1345, United States

  • 401.274.7200
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Areas of Practice
  • Administrative Law
  • Alternative Dispute Resolution (ADR)
  • Appellate Practice
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  • Construction Law
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  • Labor & Employment Law
  • Litigation
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  • Toxic Torts
  • Wills, Trusts, & Estate Planning
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Other U.S. Locations
  • Massachusetts
  • New Hampshire
  • Rhode Island
Number of Attorneys

50-100 Attorneys

This profile may constitute attorney advertising. Prior results do not guarantee a similar outcome. Any correspondence with this profile holder does not constitute a client/attorney relationship. Neither the content on this profile nor transmissions between you and the profile holder through this profile are intended to provide legal or other advice or to create an attorney-client relationship.

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