The national debate on public pension plans is beginning to resonate in the court system. On April 30, 2015, the Oregon Supreme Court ruled on the constitutionality of two legislative amendments that modified certain benefits...more
A recent opinion from the North Carolina Court of Appeals addresses some common borrower defenses within the context of foreclosure and statute of frauds issues: compromise and settlement, accord and satisfaction, the...more
This is a brief update on recent Pennsylvania tax developments.
Does New Governor Mean More Tax Reform?
In the recent gubernatorial election, challenger Tom Wolf (D) defeated incumbent Governor Tom Corbett (R)....more
Attorneys in Beveridge & Diamond’s San Francisco office recently helped the largest developer of greenhouse gas (GHG) offset credits in the U.S., Environmental Credit Corp. (ECC), secure a favorable determination from the...more
On November 14, 2014, the California Air Resources Board (CARB) released a final determination invalidating almost 89,000 previously-issued offset credits due to CARB’s conclusion that the facility at issue failed to comply...more
On October 8, 2014, the California Air Resources Board (CARB) issued a preliminary determination invalidating more than 230,000 offset credits on grounds that an Arkansas-based chlorofluorocarbons (CFCs) incinerator was not...more
Booster clubs have long been used as fundraising arms for affiliated sports organizations. Establishing a booster club as a 501(c)(3) public charity provides the added benefit of enabling contributors to booster clubs to...more
Environmental and Policy Focus - Second leg of California bullet-train line approved: SFGate.com - Jun 27:
On June 27, 2014, the U.S. Department of Transportation gave its approval for work to begin on the second leg...more
Tenants’ limited recourse to their landlords has made “offset rights” a major issue in negotiating Subordination, Non-Disturbance and Attornment Agreements (SNDAs).
Tenant offset rights arise when the tenant has the...more
Second District Court of Appeal, Division Three, Action # B246505 (Filed Feb. 21, 2014, modified Mar. 24, 2014) 2014 WL 1157284 ____Cal.App.4th____ -
Sufficiency of Expert Testimony to Prove Causation; Bankruptcy Trust...more
No Case or Controversy in DJ Against Patentee Who Sued Manufacturer’s Customers: Cisco Systems, Inc. v. Alberta Telecommunications Research Center -
In a non-precedential opinion addressing declaratory judgment...more
Nonresident alien gamblers that gamble recreationally in the U.S. have a substantial disadvantage vis-à-vis residents – they cannot offset their losses against their gains in determining gains subject to tax....more
Originally published in Deal Points: The Newsletter of the Mergers and Acquisitions Committee - American Bar Association - Winter 2013.
When the seller of a business or the assets of a business is negotiating the scope...more
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