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In private rulings, the IRS has sanctioned several ways in which a prime lease to a tenant that subleases to others can structure a gross receipts formula for rent that will not result in the rental payments being characterized as based in whole or in part on profits.
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This article takes a brief look at a few of the more commonly applicable laws: the federal Stark law, the federal Anti-Kickback Statute and regulatory performance standards mandating certain space-sharing restrictions for Independent Diagnostic Testing Facilities.
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Twenty years ago, a defense attorney might have sighed with relief to hear an Assistant U.S. Attorney (AUSA) say that a client was only a "witness," or would not be prosecuted, or would be immunized in return for truthful cooperation in the government's investigation. These days, not so fast.
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The first part of this article summarized the law of inadvertent waiver of privilege and the evolution of courts' approaches to this problem. The conclusion offers a roadmap for the product liability practitioner to navigate the opportunities and challenges presented by Rule 502, and illustrates how to protect a client's privileged communications in a cost-conscious way.
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Two recent court opinions challenge the growing consensus that 11 U.S.C. ' 365(d)(3) (the "Statute," or "Section 365(d)(3)") does not require the timely payment of stub rent, which is "the rent for the interim period between the day the order for relief was entered in the bankruptcy case and the end of that month." This article offers an analysis.
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A recent U.S. Court of Appeals for the Federal Circuit decision reversing the U.S. Court of Federal Claims' denial of a vaccine injury claim highlights the widening gulf between the Federal Circuit and Federal Claims court on vaccine cases.
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Financial experts are generally used in matrimonial matters to identify, value and help in the distribution of marital assets and also opine on issues such as income, cash flow, tax consequences or marital liabilities. This article focuses on the expert who is retained to render his or her own opinion.
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On May 20 of this year, the members of the American Law Institute (ALI) unanimously approved a project that was five years in the making ' "Principles of Aggregate Litigation." Although it encompasses all of the many forms of aggregated lawsuits, the Principles really focus on the most controversial one: The class action.
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This article summarizes the law of inadvertent waiver of privilege and the evolution of courts' approaches to this problem, describes the changes brought about by newly enacted Federal Rule of Evidence 502, and offers a roadmap for the product liability practitioner to keeping privileged documents out of the hands of one's adversary.