Last December, the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “Act”) was signed into law. In addition to extending the “Bush Income Tax Cuts” of 2001, a part of this new law contains new wealth transfer tax rules for 2010, 2011, and 2012. This article provides a very brief overview …
Too frequently, a successful litigant’s judgment is worth no more than the piece of paper it is written on.Add the tremendous cost of litigation, and a big win may feel like a big loss.The problem is that while the lawsuit is pending the defendant is (i) incurring attorneys fees; (ii) using, encumbering, or losing assets; …
Whether, and how long, to retain documents is a question plaguing businesses and individuals alike.The question of whether to keep original documents and letters (either sent or received), drafts, working copies, notes, memos, letters, minutes of meetings, and now emails and all sorts of other digital/electronic documents (“records” or “documents”) is constantly in conflict with …
The arrival of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (“The Reform Act”) was introduced with a great deal of doomsday prophesy.Practitioners, scholars, and jurists that reviewed The Reform Act prior to its passage all came up with the same conclusion:that the new law was not a model of clarity.This conclusion was …
Lance Broberg once again served as regional coordinator for the Arizona High School Mock Trial regional competition that took place March 4, 2017. The Arizona High School Mock Trial program, co-sponsored by the Arizona Foundation for Legal Services & Education and the State Bar of Arizona’s Young Lawyers Division, teaches students in grades 9-12 about …