Legal Articles: Shumaker, Loop & Kendrick, LLP

 







Document(s) published by this organization: 82


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HTMLVisa and Passport Delays Expected to Continue
Mechelle Zarou; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 26, 2015, previously published on June 9, 2015
On June 12, 2015, the U.S. State Department’s Bureau of Consular Affairs first announced that a hardware failure on June 9 had led to technical problems with overseas passport and visa systems. The hardware failure had halted the flow of security clearance requests from the overseas posts to...

 

Adobe PDFAn Ounce of Agribusiness Prevention is Worth a Pound of Drinking Water Cure
Kevin P. Braig; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
With lawmakers, lawyers, and the public focused on the relationship between agriculture and drinking water, those in farming, fertilizer, and livestock businesses would be wise to heed Ben Franklin’s caution that “an ounce of prevention is worth a pound of cure.”

 

Adobe PDFEstate of Elkins v. Commissioner of Internal Revenue: Cautionary Tale and Gem
Moses Luski; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
In the eternal game of cat and mouse between the taxpayer and the Internal Revenue Service (the “Service”), the case of Estate of James A. Elkins, Jr. v. Commissioner of Internal Revenue, 767 F3d 443 (2014), represents a “cautionary tale” for the Service and a...

 

Adobe PDFThe Importance of Accredited Investors for Small Business Capital Formation
Gregory C. Yadley; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
Small businesses are often regarded as the catalyst for economic growth in the United States. Small businesses account for the creation of two-thirds of all new jobs, and are the incubators of innovation. The majority of new jobs in the U.S. are from companies less than five years old.

 

Adobe PDFOhio Brightens its Bright-Line Test
David J. Rectenwald; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
Ohio has a brightline test (the “Test”) for determining when an individual is domiciled in Ohio for purposes of Ohio’s income tax. A bright-line test is an objective test, which is one based upon factual criteria, rather than a subjective test, which is one based upon an...

 

Adobe PDFData Breach: Every Business Needs an Elite Goalie
Michael S. Taaffe, David L. Wyant, Jr.; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
The days of standing behind someone at the grocery store who is paying with a personal check, or, around the office, hauling physical paper files, are essentially extinct. To many Americans, the cash register and filing cabinet are now antiques. The costeffectiveness and efficiency brought by...

 

Adobe PDFAll Appropriate Inquiries: Update on the Environmental Due Diligence Standard
Mark E. Mercer; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
Environmental due diligence is a critical aspect of any project involving a transfer of real estate. Conducting a compliant Phase I Environmental Site Assessment is typically the first step in that process. This article explains how the Phase I became an industry standard for making “all...

 

Adobe PDFThe New North Carolina LLC Act as Estate Planning Tool
Joshua M. Hayes; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
June 24, 2015, previously published on Spring 2015
On January 1, 2014, the North Carolina General Assembly repealed Chapter 57C of the North Carolina General Statutes and replaced it with Chapter 57D, which became the new North Carolina Limited Liability Company Act (the “New LLC Act”). See N.C. Session Law 2013-57. This New LLC Act...

 

Adobe PDFNeither a Borrower Nor a Lender be ...
David H. Conaway; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
May 27, 2015, previously published on April 2015
Many lawyers have written articles about a February 27, 2015 U.S. Court of Appeals (11th Circuit) ruling (In re Maury Rosenberg) against petitioning creditors of an involuntary Chapter 7 proceeding.

 

HTMLEB-5: A Creative Financing Option for U.S. Developers and Businesses
Maria del Carmen Ramos; Shumaker, Loop & Kendrick, LLP;
Legal Alert/Article
April 10, 2015, previously published on December 17, 2014
In recent years, as raising capital has become more difficult for developers and the waiting time for green cards has increased for immigrants from certain countries, the popularity of the EB-5 Regional Center Program (also known as the Investor Pilot Program) has skyrocketed. On the one hand, that...

 


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