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Take a second look at your prenuptial agreements. Do they adequately protect retirement accounts from the reaches of ERISA? Chances are they do not. ERISA has specific requirements to effectuate a spousal waiver of rights to a participant's retirement benefits.
The U.S. Treasury Department has promulgated a final tax regulation intended to remove the uncertainty surrounding the tax treatment of stock redemptions that resulted from recent case law. Treasury Decision 9035, 68 Fed. Reg. 1534 (Jan. 10). The final regulation adopts and expands upon the proposed regulations that were issued by the Department in August 2001.
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When attorneys ask mental health experts' opinions, the experience is often frustrating, and the experts are less helpful than the attorneys had hoped. In an earlier article, we outlined the qualification and background of mental health experts. In this follow-up, we explore some problems that arise between experts and attorneys ' and offer some solutions.
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The traditional adversarial system continues to draw criticism when aggressively applied to family law cases. Apart from the inefficiencies, impracticalities and associated costs of strongly competitive approaches, the reasons for abandoning these poorly conceived methods of dispute resolution should be obvious.
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A suit to force New Jersey to appoint lawyers for indigent parents before jailing them for skipped child support belongs in state court, the U.S. Court of Appeals for the Third Circuit has ruled. The plaintiffs had contended that Family Part judges in New Jersey violated their civil rights by failing to inform them of their right to counsel and to have counsel appointed for them based on their indigency, and that, because they remain in arrears on their child support obligations, there is a likelihood that they will again be deprived of these rights because they will be obligated to appear in future contempt hearings.
In matrimonial practice, the frequency of child removal litigation has increased exponentially. The growing number of corporate downsizings, business mergers and acquisitions, and the general growth in employment mobility are all likely to result in a continuation of this trend. This article, which provides a checklist of five areas of inquiry, is intended to help the family law litigator anticipate and prepare for the legal and factual issues presented when child removal is in issue.
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The power of color begins early. When youngsters get down on the floor with a big piece of paper and a box of crayons or markers, it doesn't take long before every color has been used. We all love color.
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With the U.S. and its allies at war with Iraq, one of the nation's largest marketing trade groups, the Direct Marketing Association (DMA), tackled what they view as the inevitable repercussions ' 'likely impact on the economy, consumer behavior, receptivity to marketing vehicles, and the possibility of reactive terrorist acts both domestically and abroad.' Based on the experiences of its members during the period post-Sept. 11, the anthrax scares and the 1991 Gulf War, the DMA offers suggestions on how to tailor direct and interactive marketing during wartime:
In Job Ads, Say What You Mean, Mean What You Say Do your personnel ads begin with glowing testimonials to the success and stature of the firm? This may…