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The JGTRRA of 2003: Financial Implications for Divorce
On May 23, 2003, the U.S. Congress approved the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA) and, within a week, President Bush signed the act into law. JGTRRA reduces tax rates across the board, increases the Child Tax Credit from $600 to $1000, and eases the marriage tax penalty. It also reduces the tax on dividends and capital gains and increases write-offs on capital assets for businesses. Marriage-penalty relief directly affects married taxpayers, but what effect will the new law have on people going through divorce?
Tax Planning Issues Related to JGTRRA
Tax planning, although complex, is a virtual necessity in divorce because there are a variety of tax issues that relate to both income and assets. Proper planning can typically reduce the overall tax burden on one or both parties and enhance their respective post-divorce financial positions. In contrast, poor planning can have profoundly negative long-term effects on the parties. Although JGTRRA does not specifically address divorce taxation issues, changes incorporated into the law will have a significant impact on people going through divorce.
Yachts, Jets, Horses & Hooch: Specialized Commercial Leasing Models
Defining commercial real estate asset class is essentially a property explaining how it identifies — not necessarily what its original intention was or what others think it ought to be. This article discusses, from a general issue-spot and contextual analysis perspective, how lawyers ought to think about specialized leasing formats and the regulatory backdrops that may inform what the documentation needs to contain for compliance purposes.
Hyperlinked Documents: The Latest e-Discovery Challenge
As courts and discovery experts debate whether hyperlinked content should be treated the same as traditional attachments, legal practitioners are grappling with the technical and legal complexities of collecting, analyzing and reviewing these documents in real-world cases.
Identifying Your Practice's Differentiator
How to Convey Your Merits In a Way That Earns Trust, Clients and Distinctions Just as no two individuals have the exact same face, no two lawyers practice in their respective fields or serve clients in the exact same way. Think of this as a "Unique Value Proposition." Internal consideration about what you uniquely bring to your clients, colleagues, firm and industry can provide untold benefits for your law practice.
Risks and Ad Fraud Protection In Digital Advertising
The ever-evolving digital marketing landscape, coupled with the industry-wide adoption of programmatic advertising, poses a significant threat to the effectiveness and integrity of digital advertising campaigns. This article explores various risks to digital advertising from pixel stuffing and ad stacking to domain spoofing and bots. It will also explore what should be done to ensure ad fraud protection and improve effectiveness.
Turning Business Development Plans Into Reality
This article offers practical insights and best practices to navigate the path from roadmap to rainmaking, ensuring your business development efforts are not just sporadic bursts of activity, but an integrated part of your daily success.