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Matrimonial Planning and the 2012 Tax Act
In Jan. 1, 2013, Congress enacted the American Taxpayer Relief Act of 2012 (ATRA), which will have a profound impact on several significant areas of matrimonial practice. Although the changes are likely well known at this stage, the first part of the article herein provides a brief overview to set the foundation for a discussion of the practical implications of the changes fo matrimonial practitioners. Then it addresses the impact of exemptions and portability. The conclusion, which will appear in next month's issue, discusses the impact of higher tax rates.
Overview of the Impact of ATRA on Matrimonial Matters
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.