Lawful Thoughts®

Focused on Legal Issues Affecting Businesses
of All Shapes and Sizes

Historic Rehabilitation Tax Credit Transactions After The Safe Harbor

Posted on by Kurt Magette in Tax

Lenders, Developers and Borrowers were all frustrated by the effect that revenue rulings and court cases had on Historic Rehabilitation loans in 2013.
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Small Businesses Remain Targets of Immigration and Customs Enforcement

Posted on by John M. Erbach in Employment Law

Immigration and Customs Enforcement has increased its focus on small businesses.
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The HIPAA Honeymoon is Over

Posted on by Stephen G. Reardon in Healthcare Law for Providers

Recently, there has been an marked increase in the enforcement of the HIPAA Privacy and Security Rules by the federal government.
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Basics of a Section 1031 Tax-Deferred Exchange Transaction

Posted on in Commercial Real Estate, Tax

The ultimate goal of any Section 1031 Tax-Deferred Exchange Transaction is to avoid capital gains taxes on the sale of the taxpayer's real property.
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Without A Fee-Shifting Provision, Recovery Of Attorney's Fees Is Highly Unlikely In Construction Disputes

Posted on by William R. Mauck, Jr. in Construction

Contractors should include fee-shifting provisions in their contracts and subcontracts to preserve their rights to recover attorney's fee.
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Washington Has Launched Attack on Section 1031 Tax-Deferred Exchange Transactions

Posted on in Commercial Real Estate, Tax

Recently, the House, the Senate, and the President have each proposed to limit or terminate application of Section 1031 of the Internal Revenue Code.
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Appreciating Assets--Choose the Right Entity

Posted on by Kurt Magette in Tax

There are two ways an asset can appreciate. Some appreciate both ways.
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