Holme Roberts & Owen LLP

Holme Roberts & Owen LLP (HRO) has a tradition of building lasting relationships with entrepreneurial pioneers, from railroads and mining, to oil and gas, and more recently technology and telecommunications. For more than 100 years, HRO has provided clients with the resources and capabilities to address their legal concerns. Approximately 250 lawyers at HRO serve clients in the United States and abroad from nine offices in Denver, Boulder, Colorado Springs, Colorado; Phoenix, Arizona; Salt Lake City, Utah; San Francisco, Los Angeles, California; London and Munich. Whether a client is an individual or part of a corporation, partnership or other business entity, HRO can provide legal counsel to fit the client's needs. Nearly half of HRO's lawyers represent clients in lawsuits, administrative proceedings and other means of resolving disputes. Notably, HRO is internationally-recognized for its corporate and litigation practices and is the only Denver-based firm with an international office in London. Lawyers from the corporate, securities, emerging growth, tax, banking, finance, bankruptcy and real estate practice groups assist large and small entities in both routine and extraordinary aspects of their businesses. Because business today is transacted in a global marketplace, HRO lawyers also advise United States-based and foreign companies on business transactions domestically and abroad.

Affordable Health Care for America Act
Stephen P. Nash, November 20, 2009
Over the weekend, a divided U.S. House of Representatives passed the Affordable Health Care for America Act (H.R. 3962). The bill passed on a vote of 220-215, with 219 Democrats and one Republican voting for the bill and 39 Democrats voting against the bill.

Recent Changes to Federal Net Operating Loss Carryback Provisions Create Potential Year-End Planning Opportunities for Taxpayers
Timothy E. Glasgow, Adam H. Sher, David B. Strong, November 20, 2009
On November 6, 2009, President Obama signed the Worker, Homeownership, and Business Assistance Act of 2009 (the Act). Among other things, the Act extends the period over which a net operating loss (NOL) may be carried back for tax years beginning in or ending in either 2008 or 2009.

Brokerage Commission - Earned at Execution of Contract or Upon Closing?
October 26, 2009
Another recent California Court of Appeal decision underscores the need for careful drafting of real estate contract documents. In RC Royal Development and Realty Corporation v. Standard Pacific Corporation, 2009 Cal. App. LEXIS 1606 (September 29, 2009), the buyer ("Standard Pacific")...