Levenfeld Pearlstein

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Jacqueline Amatulli

Illinois Independent Tax Tribunal Is Up And Running

The Illinois Independent Tax Tribunal is officially up and running. The Tax Tribunal largely replaces the Illinois Department of Revenue’s Office of Administrative Hearings. Now, protests of Notices of Deficiency, Notices of…more

Income Taxes, Sales & Use Tax, State Taxes

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David Blum

Illinois Passes Car Lease Tax Legislation, Sends Bill To Governor

The Illinois General Assembly recently passed HB 2317, which, if signed by Governor Quinn, will subject motor vehicle leases of more than one year to Illinois Retailers’ Occupation (Sales) Tax on each lease payment. This is a…more

Automotive Industry, Leases, Sales & Use Tax

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James Brusslan

EPA Approves New Assessment Standards For CERCLA Bona Fide Prospective Purchaser Defense

On December 30, 2013, the United States Environmental Protection Agency (EPA) issued a final rule relating to the bona fide prospective purchaser defense to CERCLA. EPA has authorized prospective purchasers of real estate to use…more

ASTM, CERCLA, Environmental Assessments, Environmental Policies, EPA

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Mitchell Bryan

Managing Professional Liability Litigation Against Accounting Firms (Part 3)

This is Part 3 of a three-part series discussing the basic components of a professional liability lawsuit brought against an accounting firm and its partners and factors a firm’s managing partner should consider before and…more

Accounting, Professional Liability

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Howard Dakoff

Illinois Supreme Court Rules In Favor Of Condominium Associations Collecting Delinquent Assessments

On March 20, 2014, the Illinois Supreme Court published its court ruling in Spanish Court Two Condominium Association v. Lisa Carlson, 2014 IL 115342, which reversed a lower court’s opinion that a unit owner may raise as a legal…more

Condominium Associations, Condominiums

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Peter Donati

The Aspiring Lateral: Money Talks

We’ve been conditioned to believe that lateral moves are all about money. Popular thinking — which may not be far from the truth — holds that law firms, held in collective thrall by the American Lawyer’s profit-per-partner…more

Career Development

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Marc Fineman

The Post-Industrial World Of Chapter 11

Post-Industrial: Of or relating to a society or economy marked by a lessened importance of manufacturing and an increase of services, information, and research; "post- industrial countries." The year was 1967. The Beatles…more

Chapter 11, Patents, Trademarks

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Laura Friedel

Spring Arrival - EEOC Releases Final ADAAA Implementing Regulations

In the spirit of spring, the implementing regulations for the ADA Amendments Act (ADAAA) are somewhat sunnier than the proposed regulations initially presented by the EEOC in the fall of 2009…more

ADA, ADAAA, Disability, Disability Discrimination, Discrimination

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Jonathan Friedland

The Post-Industrial World Of Chapter 11

Post-Industrial: Of or relating to a society or economy marked by a lessened importance of manufacturing and an increase of services, information, and research; "post- industrial countries." The year was 1967. The Beatles…more

Chapter 11, Patents, Trademarks

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Jeffrey Friedman

5 Things To Consider About Co-Tenancy Provisions

Overview: Co-tenancy provisions give retail tenants the right to pay reduced rent or to terminate their leases, or both, if other specific tenants or a percentage of tenants do not open or if they leave a shopping center…more

Landlords, Tenancy-in-Common, Tenants

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Jason Hirsh

Five Steps To Mitigate The Expense And Risk Associated With E-Discovery

In 2006, the Federal Courts implemented the amended Code of Civil Procedure (the “amended Code”), which explicitly addressed electronically stored information (“ESI”) and instructed litigants that ESI must be preserved and must…more

Electronically Stored Information

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Emily Hoyt

Illinois DOR Changes Sales Tax Sourcing Rules For Place Of Sale: Drops Bright-Line Test For Facts & Circumstances Approach

The Illinois Department of Revenue recently issued Emergency Regulations changing long standing rules for determining the proper location of where a sale takes place. These Regulations were promulgated in response to a recent…more

Department of Revenue, Sales & Use Tax, State Taxes

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Kenneth Kneubuhler

FSA And HRA Amendment Alert

Last year's Health Reform Act prohibited tax-free reimbursement of over-the-counter medicines obtained without a prescription (other than insulin) by health care flexible spending accounts (FSA) and health care reimbursement…more

Flexible Spending Accounts, Healthcare Reform, HSA, Medical Reimbursement Plans, Pensions

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Stuart Kohn

What The Feds Giveth, Illinois Taketh Away

Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010…more

Bush-Era Tax Cuts, Estate Tax, Generation-Skipping Transfer, Gift Tax, Tax Relief Act of 2010

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Patricia O'Connor

Appellate Court Opines On Propriety Of Communications Between Condominium Board Members

On the heels of the long-awaiting reversal of the Spanish Courts II appellate decision, condominium associations have been hit again with a First District Appellate Court ruling which has the potential to drastically impact the…more

Board of Directors, Condominium Associations, Condominiums, Quorum

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Jennifer O'Reilly

Illinois Supreme Court Rules In Favor Of Condominium Associations Collecting Delinquent Assessments

On March 20, 2014, the Illinois Supreme Court published its court ruling in Spanish Court Two Condominium Association v. Lisa Carlson, 2014 IL 115342, which reversed a lower court’s opinion that a unit owner may raise as a legal…more

Condominium Associations, Condominiums

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Beth Anne Osborn

Updated Booklet: Illinois Condominium Property Act And Common Interest Community Association Act

In This Issue: - Short title - Definitions - Applicability - Submission of property - Declaration--Contents - Construction, interpretation, and validity of Condominium Instruments - Plat to be recorded -…more

Community Associations, Condominium Property Act, Condominiums

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Michael Padden

Is The Sun About To Set On False Marking Trolls?

In response to a Federal Circuit ruling that raised the specter of enormous fines based on products marked with expired patents, a cottage industry has arisen to take advantage of this potential windfall…more

False Marking, Patent Trolls, Patents, Qui Tam

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Sun Pae

“Willful Blindness” – New Standard For Induced Infringement

The Supreme Court recently affirmed the Federal Circuit’s decision that Pentalpha Enterprises, Ltd. (wholly owned subsidiary of Global-Tech Appliances, Inc.) induced infringement of SEB SA’s deep fryer patent. Global-Tech…more

Contributory Infringement, False Marking, Induced Infringement, Patent Infringement, Patents

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Robert Romanoff

What The Feds Giveth, Illinois Taketh Away

Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010…more

Bush-Era Tax Cuts, Estate Tax, Generation-Skipping Transfer, Gift Tax, Tax Relief Act of 2010

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Russell Shapiro

Managing Professional Liability Litigation Against Accounting Firms (Part 3)

This is Part 3 of a three-part series discussing the basic components of a professional liability lawsuit brought against an accounting firm and its partners and factors a firm’s managing partner should consider before and…more

Accounting, Professional Liability

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David Solomon

Why Architecture And Engineering Firms Make Great ESOP Candidates

Originally published in SRR, on October 1, 2011. Government statistics estimate that approximately every eight seconds another individual born during the baby-boomer generation passes the age of 55 – one step closer to…more

Architects, Buyouts, Engineering, ESOP, Stock Purchase Agreement

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Michael Tuchman

The Series LLC: 10 Reasons To Just Say No

Most practitioners have now heard of “series” limited liability companies. Series companies (and series partnerships) have been around for quite some time now in Delaware and are becoming more familiar as series organization…more

Choice of Entity, LLC, Series LLC

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Sheri Warsh

Here's How Young Associates Actually Impress Law Firm Partners

How might a young associate make a positive impression on partners in their new law firm? What to do to make a meaningful impact and stand out in ways that matter? For a perspective on this oft-asked question, we turned…more

Career Development, Firm Leadership, Young Lawyers

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Mitchell Weinstein

What You Should Know About Patent Reform

Patent reform has been in the pipeline, in one form or another for a number of years…more

First-to-File, First-to-Invent, Patent Reform, Patents, Post-Grant Review

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Robert Wertheimer

What The Feds Giveth, Illinois Taketh Away

Last month President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Jobs Creation Act of 2010…more

Bush-Era Tax Cuts, Estate Tax, Generation-Skipping Transfer, Gift Tax, Tax Relief Act of 2010

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