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  • IRS Grants Same-Sex Married Couples Partial Gift and Estate Tax Relief

    Posted by: John R. Cummins and Kate E. Beatty on Wednesday, March 15, 2017 at 3:00:00 pm

    IRS Grants Same-Sex Married Couples Partial Gift and Estate Tax Relief Earlier this year, the IRS issued Notice 2017-15 giving same-sex married couples some retroactive relief from the application of the gift, estate and generation-skipping taxes to transfers between the spouses. This relief was necessary because the Defense of Marriage Act, as enacted in 1996, required that the IRS treat ...
     
  • Trustee Removals: Following the Winding Path of the Uniform Trust Code

    Posted by: John R. Cummins, Greg J. Duncan, and Gregory A. Neibarger on Thursday, March 9, 2017 at 3:00:00 pm

    Trustee Removals: Following the Winding Path of the Uniform Trust Code Until recently, the matter of removing a trustee of a trust was largely a matter for Courts applying common law based on prior Court decisions. Since 2000, however, a number of states, including Kentucky, have adopted the Uniform Trust Code (“UTC”), which includes an elaborate trustee removal provision. ...
     
  • South By South What? Vague Language over Immigration Policy Creates Disruption for Music Festival

    Posted by: Young-Eun Park on Wednesday, March 8, 2017 at 2:00:00 pm

    South By South What? Vague Language over Immigration Policy Creates Disruption for Music Festival South by Southwest® Conference and Festivals, known by its more familiar title SXSW®, recently received intense backlash over two clauses in its contract with artists who perform at the festival. The first clause states: “If SXSW determines, in its sole discretion, that Artist or its representatives have ...
     
  • Estate Required to Make Portability Election for Benefit of the Surviving Spouse

    Posted by: John R. Cummins, Janet P. Jakubowicz and Jan Keefer on Thursday, March 2, 2017 at 9:00:00 am

    Estate Required to Make Portability Election for Benefit of the Surviving Spouse In a decision finalized in late January, the Oklahoma Supreme Court has upheld a ruling that the Personal Representative of an Estate must take the necessary steps to transfer the decedent’s unused Federal gift and estate tax exemption to the surviving spouse. The case stems from the rights newly created by the gift ...
     
  • CMS Issues Draft Medicare Advantage and Part D 2018 Call Letter

    Posted by: Peter L. Thurman Jr. on Tuesday, February 28, 2017 at 2:00:00 pm

    CMS Issues Draft Medicare Advantage and Part D 2018 Call Letter The Advance Notice of Methodological Changes for Calendar Year 2018 for Medicare Advantage (MA) Capitation Rates, Part C and Part D Payment Policies and 2018 Call Letter (Call Letter) was issued by the Centers for Medicare & Medicaid Services (CMS) on February 1. Comments are due by March 3. The final call letter is to ...
     
  • Is the Telephone Consumer Protection Act in for a major overhaul to further cripple businesses?

    Posted by: Daniel J. Donnellon and Alex S. Rodger on Wednesday, February 22, 2017 at 10:00:00 am

    Is the Telephone Consumer Protection Act in for a major overhaul to further cripple businesses? On Feb. 8, 2017, two “experienced” plaintiffs who have previously brought claims under the Telephone Consumer Protection Act (“TCPA”) petitioned the Federal Communications Commission (“FCC”) for revision of the rule making authority interpreting Congress’s intent under the TCPA. ...
     
  • Indiana Court of Appeals Affirms Expanded Authority of Local Zoning Boards to Interpret Zoning Ordinances

    Posted by: Mary Solada and Andrew M. Pendexter on Wednesday, February 22, 2017 at 9:00:00 am

    Indiana Court of Appeals Affirms Expanded Authority of Local Zoning Boards to Interpret Zoning Ordinances In Flat Rock Wind, LLC v. Rush County Area Board of Zoning Appeals et al., 70A01-1606-PL-1382, the Indiana Court of Appeals affirmed the trial court’s decision upholding the Rush County Board of Zoning Appeals’ decision to grant petitioner Flat Rock Wind, LLC’s application to construct a commercial Wind ...
     
  • The Kentucky Supreme Court Affirms the Limits of Attorney’s Liens in Kentucky

    Posted by: April A. Wimberg on Thursday, February 16, 2017 at 8:00:00 am

    The Kentucky Supreme Court Affirms the Limits of Attorney’s Liens in Kentucky Every business at some time struggles with not being paid – even law firms. Indeed, I have yet to meet an attorney that has not had some issue with collections. However, Kentucky’s Attorney’s Lien statute (KRS 342.320) is not helpful to most attorneys with their collection efforts. In fact, the Kentucky ...
     
  • Six Suggested Affordable Care Act Replacement Plans from the Republican Party: A High Level Overview

    Posted by: Carmin D. Grandinetti on Thursday, February 9, 2017 at 9:00:00 am

    Six Suggested Affordable Care Act Replacement Plans from the Republican Party: A High Level Overview Republicans have been rolling out their suggestions for replacing Patient Protection and Affordable Care Act (ACA). The number and the differences between the plans show the disparity within the party on how to reverse the direction that ACA is taking the country. Additionally, leaks from the Republican conclave in ...
     
  • Interview with Christie A. Moore on her inclusion in the Bingham Fellows Class of 2017

    Posted by: Christie A. Moore on Monday, February 6, 2017 at 10:00:00 am

    Interview with Christie A. Moore on her inclusion in the Bingham Fellows Class of 2017 For more than 20 years, the Bingham Fellows program has brought together experienced individuals from across the Louisville community to be a part of an advanced leadership program. This year, Bingham Greenebaum Doll LLP is proud to announce that firm partner Christie A. Moore has been selected to join the Louisville ...
     
 
 
 

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