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Legal Articles: Hinshaw & Culbertson LLP

 







Document(s) published by this organization: 19


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HTMLFinal Due Date for Filing Estate Taxes Triggered Statute of Limitations in Third-Party Complaint for Contribution
Terrence P. McAvoy, Katherine G. Schnake; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 12, 2013
Plaintiff, an executor of an estate, filed a legal malpractice action arising out of the defendant lawyer's failure to timely file the estate's tax returns. The defendant lawyer then filed a third-party complaint against various accountants for contribution alleging they failed to timely file the...

 

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...

 

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...

 

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.

 

HTMLSelling to an ESOP May be a Possible Exit Strategy for a Closely-Held Business Owner
Hinshaw Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on December 11, 2013
Transitioning a closely-held company is not easy. An owner of a closely-held company often wants to convert a portion of his or her shares into cash to reduce investment risk. An owner who is evaluating complete exit strategies should consider selling his or her shares to an ESOP among the possible...

 

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:

 

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 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,...

 

HTMLRejecting Res Judicata Argument, Sixth Circuit Reverses Judgment for Debt Collector, But Finds that Debtor Lacks Standing
Marka Belinfanti, Elizabeth K. Devine; Hinshaw & Culbertson LLP;
Legal Alert/Article
December 13, 2013, previously published on November 14, 2013
Plaintiff sued debt collector, defendant DH Capital Management ("DHC"), alleging that DHC violated the FDCPA and Kentucky's usury laws by attempting to collect a debt to which it was not legally entitled.

 


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