Featured Publications

Construction: Alert - January 30, 2012

For almost 50 years, lessors have had the ability to limit their liability for liens that arose from improvements to the leasehold made by a lessee. However, in the most recent legislative session, the Florida Legislature enacted revisions to Florida Statute ยง 713.10 that provide a potential pitfall for lessors by inserting a provision that may allow a contractor to lien the lessor's interest even where there is a recorded document advising of the limitation of liens.

More

Securities & Financial News to Note : Bulletin - February 6, 2012

This bulletin is published every other week on Monday and is disseminated via electronic mail. It features brief summaries of current legal developments in the SEC/corporate, accounting/tax, banking, litigation, as well as other business and financial service areas when appropriate.

More

Search Our Library

Search

  • Printer friendly
  • Email this page to a friend
  • Generate a PDF version of this page

In The Headlines

Guidance on New U.S. Exit Tax Provisions Expected Soon
 

Tax Analysts

January 13, 2009
 

International & Cross Border Transactions attorney Summer LePree served as a panelist at the American Bar Association Section of Taxation meeting. The panel discussed sections 877A and 2801 of the Heroes Earnings Assistance and Relief Tax Act of 2008 (P.L. 110-245). Tax Analysts published a summary of the meeting and cited Ms. LePree's presentation on the new mark-to-market rules and noted issues related to section 877A, which replaced the former 10-year alternative tax regime on U.S.-source income of covered expatriates with a mark-to-market tax on gains in excess of $600,000 from a deemed sale of an individual's worldwide assets on the day before the individual's expatriation date.

To read the full article from Tax Analysts, please click here.

Related Practices