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Preserving the step up in basis The step up in basis rule may be one of the most valuable tax breaks provided by the IRS, especially when it comes to assets that have appreciated substantially. [read post]
10 Jun 2014, 9:00 am
She found the Stepping Up workshop a great way to get advice from those who have risen to the top. [read post]
5 Jan 2021, 9:39 am by Eric Goldman
” The post A New CJEU Judgment on Copyright-Related Geoblocking – One Step Forward or One Step Back in the EU Commission’s Fight Against Geoblocking? [read post]
10 Mar 2023, 3:26 am by CMS
Parties’ Submissions to the Supreme Court B’s submissions In its submission, B set out the various steps that a landlord would have to take to categorise the services and expenses that make up the service charge. [read post]
3 Dec 2015, 5:21 pm by Goldfinger Personal Injury Law
When assessing your LTD claim, it’s important to take a step back for a moment and understand the nature of insurance companies. [read post]
12 Sep 2023, 2:53 pm by Joanna Powis and Jonathan Lord
Whether all reasonable steps have been taken will be fact-specific and the hurdle is a high one; the Equality and Human Rights Commission (EHRC) stated in its Statutory Code of Practice that “an employer would be considered to have taken all reasonable steps if there were no further steps that they could have been expected to take…” The scope of the defence was recently considered by the employment tribunal (ET) in Fischer v London United… [read post]
Let’s take a step back: In general, we don’t require people to do business with people they don’t want to do business with. [read post]
15 Mar 2012, 10:26 am by David Hart QC
At inquiry no-one challenged RWE’s experts on their evidence about impact. [read post]
16 Oct 2018, 7:04 am by Mark Summerfield
NSD734/2018) by Encompass Corporation Pty Ltd against the decision of a single judge of the Federal Court of Australia in Encompass Corporation Pty Ltd v InfoTrack Pty Ltd [2018] FCA 421. [read post]
4 Apr 2023, 10:30 am by Bryan West
In early 2015, Jazz crossed paths with Robert Klenk, a financier who offered to use up to $175,000 of his own funds to rebuild the bridge. [read post]
22 May 2012, 9:18 am
“At Second Cup, there is a senior management team of seven and the general counsel is one of the people that make up the senior management team, so for me it’s not only a step up into a general counsel role but also a step into the executive management team,” he says.Given his background in franchise law, Caldarone says he’s looking forward to dealing with all of the franchisor partners the company has across the country. [read post]
28 Nov 2012, 7:45 pm by Cynthia Marcotte Stamer
The employees also were not paid time and one-half the required state minimum wage of $8 applicable for those hours worked above 40 in a week. [read post]
5 Aug 2014, 10:14 am by S S
The proportionality exercise is generally divided into three (or even four) steps but it does not require every step in the exercise to be carried out: the steps are cumulative and if the court finds that any one step is not met there is no need to go to the other steps. [read post]
The case is one of a number where there has been contention around whether a person is a third party beneficiary covered by the policy so this is seemingly an area where insurers have room for improvement. [1] MOS Beverages Pty Ltd v Insurance Australia Ltd trading as CGU Insurance [2020] FCA 1716. [2] MOS Beverages Pty Ltd v Insurance Australia Ltd trading as CGU Insurance [2020] FCA 1716 [35]. [3] Insurance Australia Ltd trading as CGU… [read post]
22 Aug 2011, 1:43 am
Similarly a new effect (e.g. the one mentioned in VI, 5.3.4) may be considered as evidence in support of inventive step, provided that this new effect is implied by or at least related to an effect disclosed in the originally filed application. [read post]
1 Jul 2008, 9:57 pm
Mr Littlewood is ‘Chief Operations Director’ of UKessays and founder of Academic Answers Ltd. [read post]