Articles

The words “simple” and “1031 exchange” are not often used in the same sentence, but in North Central Rental & Leasing, LLC v. United States, 779 F3d 738 (8th Cir 2015), the court held that North Central’s equipment exchanges (there were 398 of th...

A Washington appellate court has barred employers from entering into arbitration agreements with at-will employees unless they provide additional consideration, such as a cash payment. In a decision involving an employee who was presented with a revi...

Planning to downsize? Helping a parent sell the family homestead? The Internal Revenue Code permits gains from the sale of a principal residence to be realized tax-free, subject to relatively generous limits, as long as certain requirements are met....

Charitable remainder trusts (“CRTs”) are irrevocable, split-interest trusts that are ideal for certain philanthropic clients, and these trusts are increasingly popular now that real estate prices are soaring. This article will be the first in a two-p...

College football has a way of bringing strange bedfellows together. Last week, all five members of the National Labor Relations Board (the “NLRB”)—who seem to rarely agree on anything—joined in a decision that ended the effort by Northwestern Univers...

Earlier this week, the EPA adopted rules under the Clean Air Act intended to ensure that by 2030, carbon dioxide (CO2) emissions from existing power plants will be 32 percent below 2005 levels. Read full blog post here.