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Delaware Amends Renowned Business Statutes ( July 2004 )
In the Summer of 2004, Delaware's Governor Minner signed into law bills amending the renowned Delaware Revised Uniform Partnership Act, Delaware Revised Uniform Limited Partnership Act, Delaware Limited Liability Company Act, and Delaware Statutory Trust Act. A number of these amendments are technical in nature, while others represent a continuing effort by the State of Delaware to create a progressive environment for business organizations. This article will touch upon some of the more significant amendments to DRUPA, DRULPA, DLLCA and DSTA. -
New Domestic Partnership Act Affects New Jersey Employers ( June 2004 )
The New Jersey Domestic Partnership Act ("the DPA"), which takes effect on July 11, 2004, was enacted to grant same-sex couples and unmarried opposite-sex couples legal status and many, but not all, of the same rights as legally married couples. The DPA accomplishes this by expressly amending several state statutes to include domestic partners within their coverage. -
HUD 2530 Committee Developments ( April 2004 )
In light of the interest in an earlier 2530 working group meeting, we are reprinting here our written comments. Discussions will likely yield operational changes sometime after the proposed rules go into effect. -
Same-Sex Marriage Adds to Employers' Challenges under New California Domestic Partner Laws ( March 2004 )
Recent moves toward legal recognition of same-sex marriage in two Canadian provinces and Massachusetts, as well as the issuance of same-sex marriage licenses by the City and County of San Francisco, have confused the picture for employers trying to understand their legal obligations under California's broad new domestic partnership law. Given looming changes, this is an opportune time for employers to review their benefit plans and consider whether the definition of "spouse" needs to be clarified to reduce the potential for later disputes over its meaning. -
Sarbanes-Oxley Update: SEC Adopts Final Rules Regarding Auditor Independence ( February 2003 )
On January 22, 2003, as required by the Sarbanes-Oxley Act of 2002, the Securities and Exchange Commission adopted final rules regarding auditor independence. The new rules impose more rigorous standards of independence for the external auditors of SEC reporting companies (including foreign private issuers) than under existing SEC rules. -
Breaking Up is Hard to Do: Why You Need a Shareholders Agreement ( April 2003 )
It is hard not to pick up a newspaper or a magazine without reading all about all the gory details of the latest divorce involving the rich or famous, and the contents of a prenuptial agreement. While it would seem that the only connection between these celebrity divorces and small business partners, is the latest edition of <u>People Magazine</u> sitting in their waiting room. Most small business partners owners would be wise to learn a lesson from their more rich and famous celebrity counterparts, and prepare the corporate equivalent of a prenuptial agreement - a Shareholders Agreement. -
Massachusetts Business Organizations: Choosing Your Business Structure ( October 2001 )
From a single musician with his own record label to a multinational conglomerate with thousands of employees, all businesses must choose an organizational structure whose complexity and form meet the company's needs. Choosing the appropriate structure for you requires a thorough analysis of your business. -
Vanishing Holding Requirements: Like-Kind Exchanges After Magneson, Bolker and The Tax Reform Act of 1984 ( February 2001 )
A random glance at the real estate advertisements in any major newspaper indicates the extent to which exchanges of. -
New Philadelphia Realty Transfer Tax Ordinance Closes Perceived Loopholes ( October 2000 )
On December 9, 1999, Mayor Rendell signed an ordinance amending Philadelphia's realty transfer tax. The most impor.
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