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16 Feb 2011, 1:44 pm by Debra Baker
While there is no silver bullet, here are three first steps to consider when developing a plan to grow your practice. 1) Start with the partnership. [read post]
30 Jul 2013, 5:01 pm by oliver randl
There are no clear indications that allow to see that subsequent to the presentation of pages 1 to 12 of E6 by J&S on March 20, 2003, the implicit duty to observe secrecy […] had come to an end. [read post]
26 Jul 2018, 5:10 am by Badrinath Srinivasan
The Court undertook detailed legislative and judicial analyses of the kompetenz-kompetenz principle and concept of jurisdiction to clarify the import of the language of section 16(1) that the tribunal may rule on its own jurisdiction:“the ‘jurisdiction’ mentioned in Section 16 has reference to three things: (1) as to whether there is the existence of a valid arbitration agreement; (2) whether the arbitral tribunal is properly constituted; and (3) matters submitted… [read post]
22 Nov 2020, 11:33 am by Gene Takagi
A partnership interest is a QPI that meets the requirements of the participation test if the organization holds directly (within the meaning of paragraph (c)(2)(i) of this section) or indirectly (within the meaning of paragraph (c)(2)(ii) of this section) no more than 20 percent of the capital interest during the organization’s taxable year with which or in which the partnership’s taxable year ends and the organization does not significantly… [read post]
9 Mar 2010, 7:49 pm by Carter Ruml
Black’s estate under section 2036(a)(1) or section 2036(a)(2). [read post]
19 Jul 2019, 6:09 am by Patricia Salkin
Planning and Law Division WEBINAR in partnership with APA Learn What the Supreme Court’s Knick Decision Did and Did Not Change Tuesday, July 30, 2019 1 p.m. [read post]
20 Dec 2012, 9:19 am by Lindsay J. Jarusiewicz
This is in addition to a $500 fine plus a 20 percent penalty of the wages owed in the case of a first offense or a $1000 fine plus a 20 percent penalty of the wages owed for subsequent offenses. [read post]
20 Jun 2022, 3:43 am by SHG
On whether Trump bears a “great deal” or a “good amount” of responsibility for the attack, 91% of Democrats and 21% of Republicans say he does. [read post]
27 May 2014, 3:04 am by Peter Mahler
Div. 1st Dept, May 20, 2014], a panel of appellate judges unanimously construed contested provisions in the partnership agreement as overriding Partnership Law § 62 [4]‘s dissolution default rule, by authorizing continuation of the partnership if a new partner is admitted within 90 days after the death. [read post]
30 Aug 2023, 10:56 am by Adam Schurle and Tori Roessler
If one of the aforementioned entities is part of an ultimate partnership that owns the facility, such entity must own at least a 1% interest in each material item of partnership income, gain, loss deduction and credit and be a managing member at all times throughout the existence of the partnership for the partnership to be eligible for the reserved capacity limitation. [read post]
27 Dec 2018, 2:02 pm
  Joanne does not get to deduct the $7,365 from her federal income taxes.If the New Jersey Pass-Through Business Alternative Income Tax Act does come into law, then there would be a NJ business tax of $7,875, no NJ personal income tax, and a federal income tax liability of approximately $18,118 after reducing the $150,000 of income by $7,875 and then factoring in the 20% 199A deduction. [read post]