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Statement of Practice Summary: Administrative Law, Alternative Dispute Resolution, Antitrust and Trade Regulation, Appellate Practice, Bankruptcy, Banks and Banking, Biotechnology, Business Law, Class Actions, Commercial Real Estate, FCC Licensing, FCC Regulation, Wireless Communications, Complex and Multi-District Litigation, Computers and Software, Constitutional Law, Construction Law, Copyrights, Corporate Ethics, Corporate Governance, Corporate Law, Criminal Law, Debtor and Creditor, Electronic Commerce, Emerging Growth Companies, Employee Benefits, Employment Law, Entertainment Law, ERISA, ERISA Litigation, Energy, Environmental Law, Environmental Litigation, Executive Compensation; Finance, Franchises and Franchising, Government Investigations; Health Care Corporate Law, Health Care Regulation, Immigration Law, Insurance Defense, Intellectual Property, International Finance, International Law, International Taxation, International Trade, Internet Law, Labor Law, Labor and Employment, Land Use, Legislative Practice, Life Sciences, Litigation, Local Taxation, Medical Malpractice, Mergers, Acquisitions and Divestitures, Multimedia Law, Municipal Law, Nonprofit and Charitable Organizations, Occupational Safety and Health, Partnership Law, Patents, Privacy Law, Products Liability, Professional Liability, Public Finance, Public Policy, Real Estate Finance, Regulatory Law, RICO, Securities, Securities Litigation, State Taxation, Taxation, Tax Litigation, Technology and Science, Telecommunications Law, Trademarks, Trusts and Estates, Utility Law, Venture Capital, White Collar Crime, Zoning. Documents by Lawyers at this office Credit Unions under AttackJasper L. Cummings, September 3, 2009 We wrote in 2007 about a series of TAMs in which the IRS had asserted that various income items of exempt credit unions were taxable as unrelated business taxable income--mostly income from non-members and members not directly related to deposits of and lending to members.... In 2008, the IRS... Intercompany Accounts Require MaintenanceJasper L. Cummings, August 18, 2009 Corporate groups almost universally designate one member as the "banker" and arrange for all of the group's cash to be swept into the banker's account, which is carefully managed by the group's treasury function. The principal, and often only, record of these transfers is electronic... Year Established: 1893 Representative Clients: AFLAC, Inc.; AIG; ALCOA; Allegiance Healthcare Corporation; Allied Systems; Altana Inc.; ARCADIS; Arthritis Foundation; Assurant, Inc.; BB&T; Belk Store Services, Inc.; BellSouth Corporation; Bertelsmann AG; GBF Industries, Inc.; BNP Residential Properties, Inc.; The Boeing Company; Boral Industries, Inc.; Borden, Inc.; Bose Corporation; Cable News Network; CGW Southeast Partners & Affiliates; Cingular Wireless LLC; The Community Foundation for Greater Atlanta, Inc.; Delta Air Lines, Inc.; Dimension Data Holdings, Inc.; The Dow Chemical Company; Duke University; Emory University and Emory Healthcare; The Fulton-DeKalb Hospital Authority; Genuine Parts Co. Inc.; Georgia Hospital Association; Georgia-Pacific Corporation; Global Payments, Inc.; Gold Kist Inc.; Goldman, Sachs & Co.; Group Bruxelles Lambert; HealthSouth Corporation; H. Stern Jewelers, Inc.; i:FAO Aktiengesellschaft; IMERYS; Industrial Developments International, Inc. (IDI); INEOS; ING Americas; InterContinental Hotels Group; JDN Realty Corporation; Johns Hopkins University; Knology; Komatsu America Corp.; Lend Lease Real Estate Investments, Inc.; Lowrance Electronics. Inc.; MAG Mutual Insurance Company; Malcolm Pirnie; MANN + HUMMEL Group; Matsushita Electric Corporation of America / Panasonice U.S.A.; MBIA Insurance Corporation; MCNC; Metso Paper, Inc.; Mirant Corporation; Mohawk Industries, Inc.; Municipal Electric Authority of Georgia (MEAG Power); Municipal Gas Authority of Georgia (MGAG); National Association for Stock Car Auto Racing, Inc. (NASCAR); The National Business Coalition on E-Commerce and Privacy; National Industries for the Blind; NDCHealth Corporation; Nokia; Paragon Trade Brands, Inc.; Porcher Industries, S.A.; The Prudential Insurance Company of America; Regions Financial Corporation; Renal Care Group, Inc.; Rexam Corporation; Robert W. Baird & Co.; Rodenstock GmbH; The Rouse Company; Sabre; Saks Incorporated; Shearwater Corporation (nka Nektar Therapeutics); Silhouette Modell; Silicon Valley Bank; Skanska USA Building Inc.; Sonoco Products Company; Southwire Company; Springs Industries, Inc.; SunTrust Banks, Inc.; SunTrust Robinson Humphrey; TAPPI; Turner Broadcasting System, Inc.; Uniden America Corporation; Union Planters Corporation; University of California at Berkeley; University of North Carolina at Charlotte; UnumProvident Corporation; UPS; Verizon Wireless; Visa; Vulcan Materials Company; Wachovia Corporation; Waffle House, Inc.; WebMD Corporation; XL Capital Assurance Inc. Languages: Bangla, Bulgarian, Croatian, French, German, Gujarati, Hindi, Italian, Japanese, Korean, Portuguese, Russian, Spanish, Tamil, Thai, Turkish and Urdu. Law Firm Affiliations: LEX MUNDI (For complete biographical data on other personnel, see professional biographies at Atlanta, Georgia, Washington, D.C., Charlotte, North Carolina, New York, New York, and Munich, Germany).
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