Estate Planning News Alert Fl Poa Act.Nov. 2011[1]

Jan 18, 20120 likes257 views

Nanogenetiks is opening several investment opportunities to expand its manufacturing and marketing operations to support the government's agricultural sustainability programs. The opportunities include partnering with specialized international companies and businessmen to consider projects that could achieve economic feasibility, create rapid revenue, and allow investors to operate product distribution outlets with an assured return on their investment share over a negotiated period. The strengths of these opportunities include high local demand, available trained staff, local raw materials, favorable investment laws, and fast returns.

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The document discusses the use of new media technologies in various stages of a film project. For research, the internet was used to analyze hundreds of short films to understand conventions. Planning was done through handwritten documents and an online blog using WordPress. Filming used a digital video camera, and editing was done in Final Cut Pro, which allowed overlaying different media types. InDesign was used to design accompanying documents like a magazine article and poster.

Modos de extinción de la obligación romanaeducacion

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Slk Wheelmcarruthers

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May June 2012 Estate Planner[1]mcarruthers

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The document summarizes several estate planning techniques and strategies: 1) It discusses the use of self-canceling installment notes (SCINs) to transfer property to family members in exchange for an installment note that is canceled if the owner dies before full payment. SCINs can transfer future appreciation tax-free if structured properly. 2) It describes how conservation easements can provide estate tax benefits while allowing continued property ownership, but warns they require careful drafting to avoid IRS challenges. 3) It cautions that fraudulent transfer laws allow creditors to challenge gifts, trusts and other strategies if used to hinder creditors, requiring analysis of one's solvency before substantial transfers.

Green Light.March 2012mcarruthers

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This document summarizes recent court rulings related to Chapter 15 of the U.S. Bankruptcy Code, which governs international insolvency proceedings. The rulings indicate that foreign debtors filing for Chapter 15 can now pursue legal actions against U.S. companies. Specifically, the Condor Insurance ruling determined that foreign debtors could use avoidance laws from their home jurisdiction to recover transferred assets in a U.S. Chapter 15 case. Additionally, the Fairfield Sentry ruling established that Chapter 15 provides foreign debtors a two-year extension to investigate and file claims, like what is available to domestic debtors under Chapter 11. As a result of these rulings, foreign companies facing insolvency are able to more

American Airlines Newslettermcarruthers

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American Airlines filed for Chapter 11 bankruptcy protection in November 2011 in order to reduce its operating costs by $2 billion per year, primarily by terminating its underfunded pension plans. However, the Pension Benefit Guaranty Corporation opposes the pension termination and will backstop the plans, increasing its own $23 billion deficit. Creditors now want American Airlines to explore a merger, though no ideal partners have emerged. The outcome of American Airlines' bankruptcy and whether it remains independent or consolidates will be determined in bankruptcy court over the next year and have significant impacts on the airline industry.

Shumaker International-We Think Globalmcarruthers

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Shumaker provides legal services for international corporate and commercial matters. It has experience advising clients on global mergers and acquisitions, securities offerings, corporate governance and international trade. The firm also assists with international tax planning, anti-trust issues, intellectual property protection and dispute resolution, offering multi-jurisdictional expertise on international litigation and arbitration. Shumaker aims to understand its clients' businesses and goals in order to effectively structure cross-border transactions and address legal needs globally.

Its Alivemcarruthers

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The document discusses the legal theory of "deepening insolvency" which allows creditors to sue a company's officers and directors when their actions prolong the insolvency and increase debt. It summarizes a recent court case, In re Lemington Home for the Aged, where the Third Circuit Court of Appeals recognized "deepening insolvency" as a valid legal claim under Pennsylvania law. The court found that the officers and directors of Lemington Home failed to act with reasonable care and diligence, deepening the insolvency, and allowed the creditors' claims against them to proceed to trial. The ruling provides an opportunity for creditors to recover from officers and directors when their actions expand debt and prolong the insolvency

Super Lawyers 2012mcarruthers

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Five partners from the law firm Shumaker, Loop & Kendrick, LLP were named 2012 North Carolina Super Lawyers for their expertise in various legal fields including bankruptcy, business litigation, personal injury defense, employment law, and construction litigation. The Super Lawyers selection process involves peer nominations, research, and review to identify the top 5% of lawyers in North Carolina. Three additional partners from the firm were also recognized as North Carolina Rising Stars for their work in construction litigation, business law, and personal injury defense.

Ohio Lawyer Nov. Dec. 2011[1]mcarruthers

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The document discusses an environmental enforcement case before the Supreme Court of Ohio regarding whether a single failed emissions test establishes a presumption of continuing violations. It argues that (1) the state bears the initial burden of proving each violation, including proving that a violation continued beyond the initial failed test; (2) a failed test only satisfies the first part of proving an initial violation, and the state must provide additional evidence that the violation likely continued; and (3) if a failed test alone established a presumption of continuing violations, it would improperly relieve the state of fully proving its case and subject defendants to excessive penalties without sufficient evidence.

Insights Newsletter Autumn 2011.Final[1]mcarruthers

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This document discusses current topics in mergers and acquisitions (M&A). It notes that while M&A activity has increased since 2009, significant financial uncertainties remain. As a result, M&A deals face risks related to financing, economic downturns, buyer's remorse, and undisclosed issues. The document highlights five topics for buyers and sellers to consider: the importance of confidentiality agreements; bridging differences between purchase price and company value through earnouts; hedging deals through holdbacks; employment issues during acquisitions; and compliance with foreign anti-bribery laws.

News Alert Year End 2011[1]mcarruthers

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Ethics and Professionalism: How Do We Know?mcarruthers

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This document discusses factors for plan sponsors to consider when assembling and monitoring an investment team for a qualified retirement plan. It notes that while licenses and designations can provide some assurance, the key question is whether the advisor operates under a fiduciary standard, legally obligating them to act in the best interests of the plan and participants. The document outlines some common licenses and designations in the financial industry and notes that obtaining ASPPA's Qualified Plan Financial Consultant credential indicates expertise in qualified retirement plans specifically.

Is Your 403(b) Plan Covered by ERISA, Must it Be—and Does it Matter?mcarruthers

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CBJ ADmcarruthers

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This document is from a law firm promoting their services across various practice areas such as bankruptcy, mergers and acquisitions, construction law, corporate law, financial services, global transactions, energy and environmental law, health law, intellectual property, business litigation, and estate planning. It states that success in business relationships is all about chemistry, and the firm realizes the importance of building chemistry with their clients to best serve their legal needs.

Dividends Spring 2011mcarruthers

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This document summarizes the importance of trademark protection and registration. It notes that intellectual property theft costs businesses $250 billion annually. While some protection comes from using a mark, registering it federally or at the state level provides broader legal protection. To protect a mark, businesses should monitor for improper uses, pursue true infringers, and maintain registration through continued use and renewal filings every 5-10 years. As a business and its marks evolve, new registrations may be needed to protect modified versions. Proper trademark protection and enforcement helps preserve a business's identity and assets.

July.August 2011 Estate Plannermcarruthers

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The document discusses strategies for leveraging the generation-skipping transfer (GST) tax exemption to maximize wealth transfer to future generations. It explains that the current GST exemption is $5 million per person but will drop to $1 million in 2013 unless legislation is passed. Examples are given showing how allocating the exemption to direct skips and trusts can shield transfers from GST tax. Careful allocation of the exemption is advised to produce the greatest tax savings.

July.August 2011 Estate Planner[1]mcarruthers

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The document discusses estate planning strategies for leveraging the current $5 million generation-skipping transfer (GST) tax exemption. It explains how allocating the exemption to trusts can shield future growth from GST taxes. It also emphasizes that estate planning involves more than just taxes, as critical non-tax issues include appointing guardians, avoiding probate, protecting assets, and planning for incapacity. Spendthrift provisions are recommended to safeguard inheritances from creditors.

July 2011 Health Newsletter Summer Healthmcarruthers

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This article provides tips for staying healthy and safe when exercising or spending time outdoors in the summer heat. It discusses recognizing and preventing heat-related illnesses like heat exhaustion and heat stroke. Key points include drinking plenty of water, wearing loose fitting lightweight clothes, limiting time in the sun between 10am-4pm, and knowing the signs of heat illness like dizziness and nausea. It also provides guidance for protecting children from sun exposure and heat, like keeping infants covered and in shade, having kids drink water regularly during play, and watching for dehydration.

Shareholder LBO Newslettermcarruthers

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The document summarizes a 2011 bankruptcy court ruling regarding whether a private stock sale transaction could be avoided under bankruptcy code. The court ruled that Section 546(e) protections for stock transactions did not apply to private sales. This contrasts with a 2008 Delaware ruling that did apply the protections to a private sale. The outcome creates uncertainty and incentives for forum shopping in similar future cases.

May 2011 Newsletter Mexican Companies Cross The U S Bordermcarruthers

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Two Mexican companies, Vitro SAB and Satmex, used U.S. bankruptcy laws to restructure their debts. Vitro filed for bankruptcy in Mexico and then filed for Chapter 15 bankruptcy in the U.S. to stay litigation. Satmex filed two Chapter 11 bankruptcies in the U.S. directly. Both companies needed access to U.S. bankruptcy courts but chose different routes, with Vitro using Mexico as the main proceeding and Satmex choosing the U.S. The cases demonstrate how global companies can use voluntary and involuntary filings across multiple jurisdictions as part of their restructuring strategies.

Rob & Stucky Announcementmcarruthers

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Shumaker advised Samson Holding Ltd. as it successfully bid to purchase Robb & Stucky's intellectual property assets out of bankruptcy. Samson Holding is the parent company of several furniture brands and plans to add Robb & Stucky to its retail portfolio in China under the leadership of CEO Samuel Kuo. Shumaker partners David Conaway, David Grogan, and Steve Berman led the legal team in this engagement.

Charlotte Business Journal Lettermcarruthers

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Charlotte's manufacturing sector continues to thrive despite global economic conditions through efficiencies in supply chain, operations, and customer satisfaction. A growing number of Charlotte's manufacturers are globalizing their markets. Shumaker Law Firm provides legal services that understand clients' businesses with a results and cost-effective focus to support manufacturers domestically and globally in achieving objectives.

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Estate Planning News Alert Fl Poa Act.Nov. 2011[1]

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