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Member Articles


$5 Million Federal Estate & Gift Tax Exemption May Expire on December 31, 2012

The current, very favorable $5 million Federal estate and gift tax exemption ($10 million for married persons) may likely be expiring, going back down to $1 million ($2 million for married persons) with respect to gifts ...

Seventh Circuit Allows Retaliation Claim By Complaining Plan Participant

By: Mark S. Thomas & Robert W. Shaw; Willims Mullen (North Carolina & Virginia, USA) The U. S. Court of Appeals for the Seventh Circuit revived a former employee’s retaliation lawsuit against his employer even though ...

Unique Planning Opportunity Scheduled to Expire this Year

Authors: Daniel A. Swick, Paul R. Herman, Brian E. Raftery, Michelle Bergeron Spell; Herrick, Feinstein LLP (New York, NY, USA) Under provisions of the current federal gift and estate tax laws, an individual can transfe ...

NSW Government finalises Strategic Regional Land Use Plans

Contacts: James Plumb and Laura Letts; Carter Newell (Brisbane, Australia) The New South Wales Strategic Regional Land Use Plans (SRLUPs) for the Upper Hunter and New England North West were released on Tuesday 11 ...

Fall in global migration - does the UK need more migrant workers?

Contact: Liz Timmins; Clarkslegal (Reading, England) According to the Organisation for Economic Co-operation and Development, international migration into OECD countries declined during 2008 and 2009, with a further dip ...

Court Affirms That Non-Competes Are Enforceable Following an Asset Sale

Contact: Berger Singerman (Florida, USA) Florida’s First District Court of Appeal, reversing the trial court, held that a company’s sale of all of its intangible assets included the right to enforce a non-compete ag ...

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