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Ward and Smith, P.A.

What the "Biggest Holiday Inn in the World" Can Teach Us About Default Interest in Bankruptcy

Ward and Smith, P.A. on

When a borrower triggers a monetary default under a loan by failing to make required payments, most loan documents allow the lender to accelerate the loan and invoke a default interest rate and penalties....more

Gerald Nowotny - Law Office of Gerald R....

RETURN TO FOREVER: What Game Should We Play Today? Using the Planning Power of Split Dollar Life Insurance for Income and Estate...

Gerald Nowotny - Law Office of Gerald R.... on

This article focuses on the use of Split Dollar life insurance and the use of the Leveraged Split Dollar RolloutTM technique combining the tax arbitrage of life insurance with the financial arbitrage of Split Dollar life...more

Orrick, Herrington & Sutcliffe LLP

Article 212 du CGI : Le Conseil d’tat se penche sur la question du taux de march

Orrick, Herrington & Sutcliffe LLP on

Par une décision du 19 juin 2017 (n° 392543, GE Money Bank), abondamment commentée, le Conseil d’État avait, de façon pragmatique, jugé que le taux de marché par référence auquel il convient d’apprécier si une société a...more

Hogan Lovells

Section 7C

Hogan Lovells on

Raising the red flag on low interest and interest free loans to trusts - Over the years, trusts have consistently proved to be a reliable and attractive vehicle for many, offering flexibility and benefits with regard to...more

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