On November 14, 2013, the United States Court of Appeals for the Second Circuit clarified the standard of review for mixed questions of law and fact in a case on review from the Tax Court. The case, Diebold Foundation, Inc....more
Federal Ministry of Finance directs non-application of recent rulings by the Federal Fiscal Court.
With its circular letter dated 12 September 2013, the Federal Ministry of Finance comments on three rulings by the...more
Suppose that a corporation decides to sell all of its assets. Do all assets include the attorney-client privilege? In considering this question, I think it is useful to distinguish between the documents or other media that...more
Welcome to the Family Office Services Group's new update series "Did You Know?" It is an easy-to-read, timely and brief focus on legal issues and developments facing you and Family Offices throughout the year. ...more
On July 2, 2013, Ontario’s Ministry of Finance released for public comment draft regulations that would give life to the new pension asset transfer provisions in Ontario’s Pension Benefits Act (PBA) that were inserted in the...more
Non-UK domiciled individuals who have a UK domiciled spouse or civil partner now have the option to elect to be treated as domiciled in the United Kingdom for inheritance tax (IHT) purposes. This will enable them to receive...more
Merger activity among accounting firms has grown significantly of late. Allan D. Koltin, CEO of Koltin Consulting Group, commented that “2012 was another record year for CPA firm M&A. It represents the fifth consecutive year...more
Purchasing company is found to be subject to successor liability for federal employment-related claims, even where it explicitly disclaimed such liability in the transfer of assets....more
Originally published in the New Jersey Law Journal - Vol. 211 - No 5 Monday, February 4, 2013.
In 2012, a number of not-for-profit entities, including religious institutions, filed for bankruptcy relief in New Jersey....more
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