Black Lives Matter. The lives of Black men matter. The lives of Black women matter. The lives of Black children matter. And the lives of a group that gets less attention in the national conversation also matter—the lives of Black Queer people matter. (I recognize that some may view the term “Queer” as pejorative, but I use that term here intentionally, as many in the Queer Community do, to embrace all who fall within the LGBTQ+ Community) ...
On April 17th, the IRS released Revenue Procedure 2020-25 to provide taxpayers guidance on implementing the changes to depreciation of qualified improvement property (QIP). As discussed in Waller’s prior blog post, the CARES Act provided a technical correction for the Tax Cuts and Jobs Act of 2017, which precluded QIP from receiving 100% bonus depreciation under even though it was previously eligible for 50% bonus depreciation ...
On Wednesday, a federal judge in Texas denied Factory Mutual’s Rule 12(c) motion for judgment on the pleadings, finding that the plaintiffs adequately alleged that the presence of COVID-19 on their property caused covered physical loss or damage in the case of Cinemark Holdings, Inc. v. Factory Mutual Insurance Co., No. 4:21-CV-00011 (E.D. Tex. May 5, 2021) ...
I. Introduction and overview of the issues Many lawsuits involve both covered and uncovered losses. In nearly every state, if a complaint alleges both covered and uncovered claims, the insurer is obligated to defend the entire suit. E.g., Liberty Mut. Fire Ins. Co. v. Copart of Conn., Inc., 75 F.4th 522, 529 (5th Cir. 2023) (Texas law); Buss v. Superior Court, 16 Cal.4th 35, 48, 939 P.2d 766 (1997); General Agents Ins. Co. of America, Inc. v. Midwest Sporting Goods Co., 215 Ill ...
Daniil Lozovsky, Senior Attorney of the Competition/Antitrust Practice, and Grigory Viktorov, Junior Attorney of Competition/Antitrust Practice prepared an article “The new foreign direct investments regime in Russia” in Mergers & Acquisitions Expert Guide 2022 published by the Corporate LiveWire magazine. The article is aimed at informing the readers on the new FDI regime, the corresponding legal basis and the related matters ...
Maxim Alekseyev, ALRUD Senior Partner, and Kira Egorova, ALRUD Of Counsel, prepared an article for Trusts&Estates journal “Family Offices in Russia”. Trust&Estates is one of the most reputable journals for wealth management professionals serving the needs of high-net-worth clients and their families ...
ALRUD Real Estate practice Specialists, Andrey Zharskiy, ALRUD Partner, Stanislav Veselov, ALRUD Senior Associate, Galina Kulikova and Ksenia Bondarenko, ALRUD Attorneys, prepared an Article for the Newsletter of the Real Estate Section of the International Bar Association Legal Practice Division. The article, “Don’t be Trapped in Lease Agreements” covers main pitfalls that tenants in Russia may face while terminating a commercial real estate lease agreement ...
Dear Sirs, On August 2, 2010 the Federal Law “On the alterations to the Arbitrazh Procedural Code of the Russian Federation” (“The Law”) was published ...
ALTIUS' Real Estate & Regulatory team and ICT team contribute to 2011 editions of 'Getting The Deal Through' series • 07/09/2010 Lieven Peeters , William Timmermans, Suzy Miller and Charlotte Boumal, lawyers in ALTIUS' Real Estate & Regulatory practice, wrote the Belgian Chapter of the "Getting the deal through - Construction" book published by Law Business Resear
Alvarado v. Dart Container Corporation, Case No. S232607 (Cal. Sup. Ct, March 5, 2018) On March 5, 2018, the California Supreme Court issued its long awaited overtime calculation decision in Alvarado v. Dart Container Corporation, Case No. S232607 (March 5, 2018). The specific question before the Court was "how an employee’s overtime pay rate should be calculated when the employee has earned a flat sum bonus during a single pay period ...
I spent about a third of my 25-year legal career as a federal prosecutor. In that job, I was trained to apply the Principles of Federal Prosecution (PFP), Justice Manual, §9-27.001, et seq., to determine whether and how to charge the white-collar cases I investigated. Sometimes that process was straightforward, but more often the answer was complicated by factors beyond the merits of a particular case ...
On 8 December 2014, the Serbian Parliament passed the law on Amendments and Supplements to the Law on Planning and Construction (“the Law”). Here are some of the most important novelties: Conversion - The concept of conversion continues to exist under the term “transformation of right of use into the right of ownership of construction land” ...
The beginning of 2018 has brought certain amendments in the field of construction and infrastructure projects in Romania, by means of a new enactment which shivered the contractors' professional life who were used to the FIDIC provisions until this moment. The Government Decision no. 1/10.01.2018 (the “GD no ...
On October 7, 2009 the State Duma of the Russian Federation adopted in the first reading the draft of the Federal law on amending legislation regarding land plots ...
Dear All,This is to inform you that the Federal Law no. 88-FZ “On amendments to articles 24 and 40.1 of Federal Law “About Banks and Bank Activity” and to the Federal Law “On voluntary declaration of assets and bank accounts/deposits by individuals and on introducing amendments to certain legislative acts of the Russian Federation” (further – the “Law”) was adopted on April 05, 2016 ...
Dear All,This is to inform you that the Federal Law no. 88-FZ “On amendments to articles 24 and 40.1 of Federal Law “About Banks and Bank Activity” and to the Federal Law “On voluntary declaration of assets and bank accounts/deposits by individuals and on introducing amendments to certain legislative acts of the Russian Federation” (further – the “Law”) was adopted on April 05, 2016 ...
Background Companies licensed to conduct engineering or contracting activities in Abu Dhabi must be classified by the Contractors and Consultants Classification and Engineers Registration Office at the Abu Dhabi Department of Town Planning and Municipalities. The applicable regulations setting out the classification requirements are not new and date back to 2009, although implementation was delayed until 2014. Subsequent to the 2009 regulations, new regulations were introduced in 2018 ...
We would like to present you an overview of the most valuable changes in Tax legislation effective since January 1, 2010. Also we would like to point out the recently adopted Decision of the Presidium of the Supreme Arbitrazh Court of the Russian Federation significant from the tax standpoint ...
As reported previously in a Newsletter to readers, the City in its continuing efforts to increase the housing stock now allows the addition of one or more in-law units in almost all zoning districts that allow residential uses, notwithstanding the density limit of the zoning (such as RH-2 and RH-3 zoning). These in-law units are known as Accessory Dwelling Units (ADU) and they are created within unused or underutilized space entirely within an existing building ...
Dear Clients and Colleagues, We write to inform you about amendments tothe "Angels Law" that were recently enacted with the aim ofencouraging private investment in new start-ups in the seed stage (the "Amendment").The "Angels Law" refers to theprovisions of section 20 of the 2011-2012 Economic Policy Law, which was passedas a temporary order and was in force during 2011-2015 (the "Law") ...
Corporate Income Tax Law: The most important change to the CIT Law is the introduction of the obligation for a non-resident tax payer to file the tax return for capital gains it generates in Montenegro. The non-resident will have to file the tax return within 30 days after the income was generated. The tax authorities will assess the tax in their resolution. Until now, capital gains tax was paid on a withholding basis ...
On October 18, 2009 the basic provisions of the Federal Law No. 205-FZ dated July 19, 2009 “On amending of several legislative acts of the Russian Federation” (hereinafter – “the Law”) which provide for essential amendments to the Arbitrazh Procedural Code of the Russian Federation come into force ...
Law 8/2022 (the “Law”) was published on 10 January. This Law introduces important changes to the rules on horizontal property and to the mandatory documents that must accompany the deed or the certified private document for the sale of self-contained units. A. MAIN CHANGES TO THE CIVIL CODE 1 ...
This is to inform that the President of the Russian Federation has introduced to the State Duma the Draft of Federal Law on amendments to anti-corruption regulations referred to the restrictions of Russian public officers (hereinafter – the Draft Law) ...
With the aim of breathing a bit of fresh air into the Slovenian construction legislation, three new laws have been adopted recently and will be applied with effect from 1 July 2018. The current Construction Act will be replaced with both the new Building Act and the Architectural and Civil Engineering Activities Act, while the current Spatial Management Act will also be subject to certain amendments ...
