ALI CLE Blog
  • Home
  • Subject Areas
    • Business Organization and Corporate Law
    • Eminent Domain
    • Employee Benefits and Pensions
    • Estate Planning
    • Government Affairs
    • Litigation
    • Real Estate
    • Securities
    • Taxation
  • Archive
  • ALI-CLE.org

ALI CLE Blog

Below you will find articles from our legal journals on a variety of pressing legal topics.

VALUATION OF REAL PROPERTY WHEN THERE HAS BEEN A RECENT PURCHASE PRICE

VALUATION OF REAL PROPERTY WHEN THERE HAS BEEN A RECENT PURCHASE PRICE

Jan 25, 2023 | ALI CLE, Real Estate

In any trial to determine the value of real property, whether it be an eminent domain taking, or an application to reduce assessed taxes, a recent sale of the parcel will be extremely relevant. If a sale was an open market transaction with a buyer...

read more
IRREVOCABLE INSURANCE TRUST PLANNING AND ADMINISTRATION FOR THE NEW TAX AGE

IRREVOCABLE INSURANCE TRUST PLANNING AND ADMINISTRATION FOR THE NEW TAX AGE

Oct 31, 2022 | Insurance, Taxation, The Practical Tax Lawyer

Insurance. The word itself evokes different reactions. The range of emotions expands when we mention life insurance. And if we add the word trust–life insurance trust–clients may stop listening altogether. But now is exactly the time to be thinking...

read more
TAXATION CONSIDERATIONS RELATED TO EQUITY INCENTIVE COMPENSATION PLANS

TAXATION CONSIDERATIONS RELATED TO EQUITY INCENTIVE COMPENSATION PLANS

Oct 3, 2022 | Taxation, The Practical Tax Lawyer

With labor shortages currently affecting many industries and with the low national unemployment rate, many private company owners are considering compensation incentives to attract and retain high quality employees. For years, tax counsel have...

read more
KIDS, CRYPTO, AND TAXES: AVOIDING THE HEADACHES

KIDS, CRYPTO, AND TAXES: AVOIDING THE HEADACHES

Sep 22, 2022 | Estate Planning, Estate Planning Course Materials Journal, Taxation

Virtual currency is, by most objective standards, a new asset class. The oldest virtual currency is Bitcoin, which launched in 2009. In recent years, there has been a proliferation of technologies developed on Bitcoin’s promise of distributed...

read more
QUESTIONS AND ANSWERS ABOUT OFFSET BYPASS REFUNDS

QUESTIONS AND ANSWERS ABOUT OFFSET BYPASS REFUNDS

Aug 24, 2022 | Taxation, The Practical Tax Lawyer

If a taxpayer has delinquent tax debts, the taxpayer will generally not receive any tax return refunds due to him.1 The IRS will typically apply whatever refund that taxpayer is owed to a prior year’s tax debt. For example, if a taxpayer has a...

read more
CONVERSATION WITH AN EXPERT: LARRY KATZENSTEIN

CONVERSATION WITH AN EXPERT: LARRY KATZENSTEIN

Aug 16, 2022 | ALI CLE, Estate Planning

This is the first in a series of interviews between Rajiv S. Khanna, principle of The Law Offices of Rajiv Khanna, and leading practitioners across the country designed to provide personal and professional insights into various areas of the law....

read more
OPERATOR OWNERSHIP AND CONTROL REQUIREMENTS IN REAL ESTATE JOINT VENTURES

OPERATOR OWNERSHIP AND CONTROL REQUIREMENTS IN REAL ESTATE JOINT VENTURES

Aug 11, 2022 | The Practical Real Estate Lawyer

One of the more common ways that an institutional investor (Investor) invests in real estate is by teaming up with a local operator or developer (Operator) in a joint venture (Venture) to acquire, and sometimes develop or refurbish, real estate....

read more
WHO GETS THE FEE WHEN COUNSEL IS DISCHARGED IN A CONTINGENCY CASE—DISCHARGED COUNSEL OR SUCCESSOR COUNSEL?

WHO GETS THE FEE WHEN COUNSEL IS DISCHARGED IN A CONTINGENCY CASE—DISCHARGED COUNSEL OR SUCCESSOR COUNSEL?

May 17, 2022 | ALI CLE, The Practical Lawyer

When a client terminates its legal representation in a contingent fee matter without cause, and subsequently retains new counsel from a different firm, the Rules of Professional Conduct related to the division...

read more
TRUSTS FOR BENEFICIARIES WITH ADDICTION AND MENTAL ILLNESS ISSUES (WITH SAMPLE PROVISIONS)

TRUSTS FOR BENEFICIARIES WITH ADDICTION AND MENTAL ILLNESS ISSUES (WITH SAMPLE PROVISIONS)

May 10, 2022 | ALI CLE, Estate Planning

When thinking about their estate plans, parents typically want to treat their children equally. This is true even when a beneficiary is struggling with addiction or mental illness issues. Of concern are beneficiaries who suffer from addictive or...

read more
Page 1 of 2112345...»Last »

American Law Institute
Continuing Legal Education
4025 Chestnut Street
Philadelphia, PA 19104-3099
+1 (800) CLE-NEWS

Save with Unlimited CLE.
Keep up with laws, regulations,
and CLE requirements
for one low price with LawPass.

Learn More