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Legal Articles: Hinshaw & Culbertson LLP

 







Document(s) published by this organization: 26


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HTMLTrustees of Irrevocable Life Insurance Trusts Need to Beware
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Being the trustee of an irrevocable life insurance may come with personal liability if the trustee is unaware of his or her duties and breaches such duties as a result. Unless liability is limited in the respective trust agreement and such restrictions are enforceable under state law, a trustee can...

 

HTMLThe IRS Will Treat Lawfully Married Same-Sex Couples as Married For All Federal Tax Purposes
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
The IRS issued IR 2013-72 and Revenue Ruling 2013-17 on August 29, 2013. By doing so, the IRS has resolved one of the key issues which was left open by the Supreme Court’s decision in U.S v. Windsor. It is now clear that the IRS will treat lawfully married same-sex couples as married for all...

 

HTMLEstate Planning Developments in Florida
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Because Florida’s estate tax is tied to the federal state death tax credit, Florida’s estate tax will remain dormant for the foreseeable future.

 

HTMLThe California Court of Appeal Bars Assignee's Claim Against Broker Under the Superior Equities Doctrine and Refuses to Expand Broker's Duty to Procure Insurance
Daniel S. Clark; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on November 21, 2013
The assignee of an insured sought to expand the current duty of a broker to impose implied obligations to procure prior-competed-work coverage, even when not requested by the insured. Before reaching this issue, the Court of Appeal for the Fourth Appellate District, in an unpublished decision,...

 

HTMLCMS, ONC Propose Adjustments to Meaningful Use Implementation for EHR Incentive Program
Paige J. Dowdakin; Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 12, 2013
On December 6, 2013, federal officials announced that the Centers for Medicare & Medicaid Services (CMS) has proposed changes to the timeline for the implementation of meaningful use for the Medicare and Medicaid Electronic Health Record (EHR) Incentive Program, and the Office of the National...

 

HTMLNegligent Attorney Not Entitled to Setoff For His Attorney's Fees
Noah D. Fiedler, Terrence P. McAvoy; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 4, 2013
In its review of two questions of first impression, the Iowa Supreme Court: 1) accepted the majority view that no setoff is available to a negligent lawyer; and 2) court awarded interest to the legal malpractice plaintiff from the likely date of the judgment in the underlying case.

 

HTMLFederal Estate Tax Provisions Became Permanent in 2013
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
The American Taxpayer Relief Act of 2012 made the following federal estate tax provisions permanent as of January 1, 2013:

 

HTMLAdditional 3.8% Medicare Tax Imposed on Trust and Estate Income
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Beginning in 2013, trusts and estates will be subject to an additional 3.8% Medicare tax on “net investment income” in excess of $11,950. Net investment income includes interest, dividends, rents (unless the trustee is actively participating in a real estate business), royalties,...

 

Adobe PDFSEC Proposes Crowdfunding Rules Under JOBS Act
Michael D. Morehead, Timothy M. Sullivan; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Congress enacted the JOBS Act in April of 2012. The JOBS Act added Sections 4(a)(6) and 4A to the Securities Act of 1933 (the “1933 Act”). These provisions directed the SEC to adopt rules to exempt crowdfunding offerings from registration under the securities laws. The SEC released its...

 

HTMLRevised All Appropriate Inquiries Final Rule
Dana B. Mehlman; Hinshaw & Culbertson LLP;
Legal Alert/Article
November 22, 2013, previously published on November 20, 2013
"All Appropriate Inquiries," or AAI, is the process of evaluating a property's environmental conditions and assessing the likelihood of contamination at that property. The current AAI Final Rule provides that the ASTM E1527-05 standard is consistent with the requirements of the final rule...

 


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