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Expert Opinion

Common Errors 401(k) Beneficiaries Make

Many beneficiaries who have inherited a 401(k) account assume the only course of action they need to take is to close the account and spend or invest the money. However, doing so without carefully investigating the full range of options ...

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Filling The Gap In CERCLA's Contribution Statute Of Limitations

With the rise of equitable contribution claims under the Comprehensive Environmental Response Compensation and Liability Act (CERCLA), environmental law practitioners are more frequently encountering a conundrum relating to the statute of limitations. By way of some background, contribution claims for ...

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'Ex Parte' And 'In Camera' Proceedings In Criminal Law

Most legal proceedings require both sides to submit arguments to a judge in open court. Unilateral contact with a judge is not only disallowed, it may violate ethical rules. 22 NYCRR &#167&#167 100.3(A)(6), 1200.41. So too with most aspects of ...

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In Taxes, Making The Right Gift Does Matter

Making gifts can be a smart tax strategy, but giving the wrong type of property can defeat your tax goals. The best property to give will depend on what you’re trying to accomplish. Are you trying to reduce current income ...

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PAR Members To Discuss Proposed Amendments To Bylaws

The Paralegal Association of Rochester (PAR) is currently in the process of a comprehensive review and revision of its bylaws. The process has been particularly stimulating because it initiated a serious conversation about how PAR functions as an organization and ...

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Converting PDF Files To Microsoft Word

If there is one relatively new technology that has become an absolute requirement in any modern law office, it is the portable document format, or PDF as it is more commonly known. PDF, incorporating text and graphics and other multi-media ...

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What Happened To The American Dream≠

There is a theory in our society that filing bankruptcy has lost its stigma and today’s bankruptcy filers have simply lived above their means and overspent on credit cards. The United States did see consumer bankruptcy filings reach their highest ...

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Collaborative Law Growth: The Interdisciplinary Model

The Collaborative Law revolution continues. The goal in family law is to assist good people to make better choices at a terrible time. Collaborative Law is a way of approaching the end of a marriage that does not threaten “going ...

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by Michael Simon Daily Record Columnist

Getting “blood from stones” is an art which matrimonial practitioners are well familiar, especially while attempting to enforce support orders (alimony, maintenance, support or child support). As we all know, obtaining a support order is only part of the battle, ...

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The S&P 500 Index: Looking Ahead To 2005

There are a few conflicting historical stock market phenomena pertinent to 2005, which is a post-election year and the fifth year of this decade. The S&P 500 index has performed remarkably well in the fifth year of each decade since ...

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Year-End Tax Planning – Smart Business Moves

As year-end rapidly approaches, every business should review its options for cutting income taxes for 2004. Undoubtedly you’ve been doing tax planning throughout the year, but here are some last-minute strategies you shouldn’t overlook. If you were planning to purchase ...

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