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11 Apr 2024, 9:05 am by Jeffrey J. Spina-Jennings
As a reminder for those familiar, the acts that trigger an excise tax include: (i) taxes on the private foundation’s net investment income,[15] (ii) prohibitions on self-dealing transactions,[16] (iii) failure to make the required five percent (5%) qualifying distributions to charities,[17] (iv) prohibition on excess business holdings,[18] (v) prohibition on holding jeopardizing investments,[19] and (vi) taxable expenditures,[20] none of which apply to a 501(c)(4).[21] … [read post]
10 Apr 2024, 7:13 am by Dylan Gibbs
Here’s how secured lenders are sleeping this week after reading the Court of Appeal’s decision:HEARSAY ROUNDUPCanadiana🚨 The Supreme Court is releasing another big Indigenous law decision this week, dealing with the effect of limitation periods on breach of treaty claims. [read post]
10 Apr 2024, 6:05 am by Corina Heri
Switzerland case concerned a group of older Swiss women; the territorially and substantively ambitious Duarte Agostinho v. 32 Member States was brought by six Portuguese children and young people; and Carême v. [read post]
8 Apr 2024, 9:01 pm by renholding
“Foreign person” means anyone that is not a United States citizen, national, or lawful permanent resident; any individual admitted to the United States as a refugee under 8 U.S.C. 1157 or granted asylum under 8 U.S.C. 1158; any entity organized solely under the laws of the United States or any jurisdiction within the United States (including foreign branches); or any person in the United States. [read post]
8 Apr 2024, 4:22 am by Peter Mahler
Folks who’ve been following this blog for years know that periodically I like to venture beyond New York’s borders to find and report on interesting decisions from other states in business divorce cases. [read post]
5 Apr 2024, 9:05 pm by Narintohn Luangrath
Hall notes that under the test Justice Gorsuch articulates in his Gundy v. [read post]
5 Apr 2024, 5:31 pm by Josh Blackman
I am very familiar with this limbo, as the Defense Distributed case is stuck somewhere between the Garden State and the Lone Star State. [read post]
5 Apr 2024, 1:00 am by INFORRM
This is its newsletter dealing with recent developments  in the field. [read post]
4 Apr 2024, 12:15 am
A great deal of attention, including in this blog, has been focused Delaware reincorporating in Nevada and other states. [read post]
3 Apr 2024, 10:30 pm by Jesse Peters
  The ICJ Order in South Africa v Israel On 26 January 2024, the ICJ delivered its landmark Order indicating provisional measures in South Africa v Israel. [read post]
3 Apr 2024, 9:01 pm by renholding
Indeed, as one federal court recently stated, “the ‘crypto’ nomenclature may be of recent vintage, but the challenged transactions fall comfortably within the framework that courts have used to identify securities for nearly eighty years. [read post]