Featured Publications

Government Contracts: Alert - November 12, 2009

On November 30, 2009, the Supreme Court will hear oral argument in Graham County Soil & Water Conservation District v. United States ex rel. Wilson, a qui tam action brought under the False Claims Act (FCA) and appealed from a Fourth Circuit decision. The Court will use the case to resolve a split among the circuits over the scope of the FCA's "public disclosure" bar. A decision affirming the Fourth Circuit could increase qui tam litigation against any organization that does business with, or receives federal money through, federal, state and local governmental entities – and would further expand the reach of the FCA to any state or local program involving the use of federal funds.

Labor, Employment and Benefits: Alert - November 10, 2009

On October 28, 2009, President Obama signed into law a Defense Department Fiscal Year 2010 authorization bill that expands the Family and Medical Leave Act’s (FMLA) requirements with respect to “qualifying exigency leave” for family of military members and “military caregiver leave.” Specifically, qualifying exigency leave now applies to employees who have family members on active duty military service in a foreign country, and military caregiver leave applies to family members of veterans, not just active duty service members. Although the law does not specify an effective date, it appears to take effect immediately.

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The Tax Rules Just Changed: Emotions Aside, Does Expatriating Make Financial Sense?

Journal of Taxation

August 1, 2008

Kevin E. Packman- Miami

Kevin E. Packman is a senior associate with Holland & Knight. His practice focuses on estate and gift tax planning for domestic and international clients as well as on pre-immigration planning for international clients. Mr. Packman's article discusses the Heroes Earnings Assistance and Relief Tax Act of 2008 (the "HEART Legislation") that was signed by President Bush on June 17, 2008. Buried in the Heart Legislation was a provision dealing with expatriation, which imposes an exit tax on persons leaving the US, and a gift or estate tax on US recipients of property from an expatriate. This article discusses the new provisions and contrasts them with the prior legislation.

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