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|Franchisor Issues in a Lease to a Franchisee: How to Avoid Allowing the Franchisor to Crash the Party|
David J. Tracy; Hinckley, Allen & Snyder LLP;
March 10, 2014, previously published on February 27, 2014This article will address issues which arise in the context of a lease by a landlord to a franchisee and the issues raised by a franchisor in a proposed addendum to the lease. The franchisor has legitimate interests it desires to protect. A well-structured document will allow those interests to be...
|Contamination is Risky Business For Restructuring Companies and their Directors and Officers|
Varoujan Arman; Blaney McMurtry LLP;
March 10, 2014, previously published on March 2014Two Ontario Court of Appeal decisions released in October 2013, and a settlement of an appeal of a Ministry of the Environment (MOE) order, have set off alarm bells for owners, past owners and would-be buyers of contaminated properties, including their directors and officers.
|Site Plan Modifications - Traps for the Unwary|
John H. Sokul; Hinckley, Allen & Snyder LLP;
March 10, 2014, previously published on February 27, 2014Change is inevitable. Projects evolve. Seemingly simple changes to approved projects can sometimes cause unexpected complications. One project we recently worked on illustrates this. A client had obtained site plan approval for a restaurant. Before beginning construction, the client desired to...
|Recognizing the Difference between a Lease and a License in Connecticut|
Noble F. Allen; Hinckley, Allen & Snyder LLP;
March 10, 2014, previously published on February 27, 2014Although the terms are often used interchangeably, a lease and a license are distinctly different under Connecticut law. In its simplest form, a lease is a contract that conveys an exclusive possessory leasehold interest in property; whereas, a license is a mere privilege to act on another’s...
|IRS Changes Course and Provides Safe Harbor for "Real Estate Professionals" in Net Investment Tax Final Regulations|
Burr Forman LLP;
March 10, 2014, previously published on March 04, 2014Section 1411 of the Patient Protection and Affordable Care Act (the "ACA") levies a new 3.8% tax on "net investment income" (the "NII Tax"). Among other things, the net investment income subject to the NII Tax includes certain "gross income from interest,...
|Game Over? Court of Appeal has a Kick-about with Game Administration|
Dentons Canada LLP;
March 7, 2014, previously published on February 26, 2014The case concerning the Game group of companies' administration has now been played out in the Court of Appeal and the eagerly anticipated judgment has been handed down.
|Court of appeal overrules Goldacre and Luminar|
Jennifer Colegate, Caroline Humble, Ashley Katz, Devi Shah, Jessica Walker; Mayer Brown International LLP;
March 6, 2014, previously published on February 25, 2014The Court of Appeal has handed down judgment in the highly anticipated Game case and has overruled the controversial decisions of the High Court in Goldacre and Luminar.
|Watch Your Language with Assignments of Commercial Leases|
Kohrman Jackson Krantz PLL;
March 6, 2014, previously published on March 3, 2014As I have mentioned in other “Watch Your Language” articles for our Blog, as a general rule, courts will uphold language in a commercial lease (and ancillary lease documents such as assignments and amendments), unless it is contrary to statutory law or public policy. Because of this...
|Gov. Corbett to Use Unclaimed Property Revenues to Close Budget Hole|
Drinker Biddle Reath LLP;
March 4, 2014, previously published on February 25, 2014In order to help close a nearly $1.4 billion budget deficit, Governor Corbett has proposed in his fiscal year 2014-2015 budget to shorten the dormancy period for most unclaimed property types from five years to three. If the dormancy period is reduced, companies will have to report and remit to...
|Chairman Camp’s Proposals Place REITs in the Crosshairs|
Michael Beinus, Edward E. Gonzalez, David F. Levy, David Polster, John D. Rayis; Skadden, Arps, Slate, Meagher & Flom LLP;
March 4, 2014, previously published on February 28, 2014On February 25, House Ways and Means Committee Chairman David Camp (R. Mich.) proposed a dramatic overhaul of the U.S. tax code (the Code). While the “Tax Reform Act of 2014,” (the Proposals) contains a number of previously released tax law changes, it also includes an unexpected and...