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blueThe Subprime Meltdown: For CDO & CLO Investors

     By James Jay Seltzer
As the damage from the subprime lending meltdown spreads, the question is not Who will suffer losses? but Who will be legally responsible when the inevitable lawsuits follow? There may be some surprises.

blueStandards of Proof

Every one has heard of the phrase “proof beyond a reasonable doubt.” But there are three primary standards of proof: preponderance of evidence; clear and convincing evidence; and reasonable doubt.

blueA Defense against Torture

The rule of law prevails over the demands of politics

blueEstate Planning for International Clients: Three Traps for the Unwary

International clients living in the United States face a number of Estate Planning challenges. For the unwary, a lack of planning can lead to disaster. In this article, attorney John C. Martin discusses four traps for the unwary expatriate who passes through, lives, or works in the United Sates.

blueFive Ways that an ILIT can Turbo-Charge your Estate Plan

What is an irrevocable life insurance trust (“ILIT”) and why would it be useful to me? This article explores the upsides and downsides of the “ILIT.” In this article, attorney John Martin concludes that an ILIT is both a cost-effective and powerful tool for providing liquidity, paying estate tax, avoiding Generation Skipping Transfer Tax (GSTT), protecting beneficiaries from creditors, and for business owners, keeping a business in the family.

greenTax Proposal would Mean the Practical End of the Most Popular Estate Planning Trust

     By Fulcrum Inquiry
A Senate bill would allow the unused portion of the first-to-die’s estate tax exemption to be used by the second-to-die spouse. This eliminates the primary reason for most estate planning trusts. The bill makes other important estate planning changes, and makes permanent many of the existing rates and tax benefits outside of the estate planning area that are scheduled to sunset. As expected, outside of the estate planning changes, those making more than $171,550 will not get these tax goodies.

greenPost-Judgment Royalty Rates in Patent Infringement Cases Increase

     By Fulcrum Inquiry
As part of the fallout from the Supreme Court’s eBay decision, trial courts must make separate non-jury findings regarding post-verdict damages when a permanent injunction is not granted. Under this recent case, all other things being equal, the royalty rate will always be higher than what the jury found.

blueMortgage Foreclosure in France

Should you consider handing over your keys back to the bank?

greenGetting Past Thompson v. Harris: A New Standard of Constructive Eviction in Arizona

In 1969 the Arizona Court of Appeals decided Thompson v Harris.1 Thompson the famous (or infamous) welding shop case, dramatically illustrates the traditional rule that a landlord has no duty to one tenant to correct the nuisance activities of another.

greenThe Trust that Every Will should Have

Your Last Will and Testament should empower your executor to elect to distribute any beneficiary’s bequest under your Will into a Special Needs Trust, thereby preserving the bequest.

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