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Are all those new partners lining up at your door wondering why they went from having to file personal income tax returns in one state to a multitude of 15, 20, or maybe more?

Take Ownership of Your Firm's Accounts Receivable

Most lawyers are familiar with and capable in marketing (winning the work) and production (doing the work effectively and efficiently), but they fail to grasp the importance of collections.

Alternative Attorney Staffing

This article focuses on employee benefits decisions and the flexibility of your firm with respect to direct hires of non-partner and non-associate attorneys.

May issue in PDF format

Avoiding Personal Liability for Payroll and Other Employer Tax Obligations

Although many firms operate in corporate, LLC or even LLP form in order to protect partners individually from liabilities, their partners may be surprised to learn that they may be personally liable if the firm fails to fulfill its obligations associated with employee compensation and benefits payable by the firm.

April issue in PDF format

Movers & Shakers

Who's doing what; who's going where.

IRS Issues Revenue Procedure 2012-17

On Feb. 13, 2012, the Internal Revenue Service issued Revenue Procedure 2012-17, which in part provides that partnerships may furnish their partners with an electronic copy of their Schedule K-1 if the partner has affirmatively consented to receive the K-1 in electronic format, such as in pdf form in an e-mail.

The Billable Hour Is Not Dead!

Firms are increasingly using alternative fee structures to meet clients' demands for billing based on the perceived value they have received. This article discusses the reasons why, regardless of your firm's method of billing clients, it is still critical to track attorney billable and non-billable hours.

The Fiduciary's Default Investment Choice

Several high-profile class action lawsuits are now winding their way through the federal courts alleging high costs, sustained underperformance, and failure to properly disclose and account for revenue sharing and other "under the table" payments in pension and 401(k) plans. The fiduciaries have only themselves to blame. These issues should never have been on the table.

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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.
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The Brave New World of Cybersecurity Due Diligence in Mergers and Acquisitions: Pitfalls and Opportunities
Like poorly-behaved school children, new technologies and intellectual property (IP) are increasingly disrupting the M&A establishment. Cybersecurity has become the latest disruptive newcomer to the M&A party.
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The 'Sophisticated Insured' Defense
A majority of courts consider the <i>contra proferentem</i> doctrine to be a pillar of insurance law. The doctrine requires ambiguous terms in an insurance policy to be construed against the insurer and in favor of coverage for the insured. A prominent rationale behind the doctrine is that insurance policies are usually standard-form contracts drafted entirely by insurers.
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Removing Restrictive Covenants In New York
In Rockwell v. Despart, the New York Supreme Court, Third Department, recently revisited a recurring question: When may a landowner seek judicial removal of a covenant restricting use of her land?
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The New York Uniform Commercial Code Comes of Age
Parties in large non-consumer transactions with no connection whatsoever to New York often choose its law to govern their transactions, and New York statutes permit them to do so. What most people do not know is that the New York Uniform Commercial Code is outdated.
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