Articles

Washington enacted its Underground Utilities Act, known as the “Call Before You Dig” law, in 1984, and now every state in the nation has enacted a similar law. The law, in all states, generally provides that anyone excavating must call the 811 utilit...

Documentation on real estate loan transactions has grown exponentially over the years. The days when a borrower would sign a one-page promissory note and a two- or three-page deed of trust are long gone. Today, commercial real estate loan documentati...

What is a summary of benefits and coverage (“SBC”)? Under the Patient Protection and Affordable Care Act (“PPACA”), an SBC that describes the benefits and coverages of each “benefit package” under a group health plan must be provided to participants...

This article was published in the Summer 2012 edition of the Oregon State Bar's Litigation Journal. During the course of a trial, a lawyer works hard to present evidence and jury instructions to ensure that the jury will view the case from the same...

The Department of Labor (the “DOL”) has issued final regulations that will require fiduciaries of individual account plans with participant-directed investments to periodically disclose to participants certain plan and investment-related information....

When attempting to exchange a business, exchanging the goodwill component is often a dead end. Goodwill of two different businesses may never be of like kind. Treas Reg § 1.1031(a)-2(c)(2). Goodwill associated with real estate, however, can generally...