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“REACH” Registration, Evaluation, Authorization and Restriction of Chemicals: An Overview of the EU’s New Directive
01/24/2008
Edward A. Cohen

The European Union (“EU”) has a new directive – REACH (Registration, Evaluation, Authorization and Restriction of Chemicals). REACH requires EU companies to register their chemical substances before placing them on the EU market. Although REACH does not technically apply to U.S. businesses per se, it will still have an impact – possibly a profound impact – on U.S. businesses, particularly those involved with the chemical industry and those whose products may be headed for the EU.

Insurance LLC Helps Business Owners
09/01/2007
Steven B. Gorin

Owners of closely held businesses have long sought ways to buy the interest an owner who dies. They also have sought ways to enjoy the busines uccess financially while avoiding estate tax upon their death.

U.S. Export-Import Bank Financing for Drilling Equipment
11/06/2006
Eileen P. Brown and Roy G. Bowman

Ex-Im Bank, long a supporter of U.S. aircraft and vessel exports, is now showing a willingness to enter the offshore drilling arena. Written Roy Bowman and Eileen Brown, partners in the Washington, D.C. Transportation practice, the article was published in the September/October 2006 issue of Marine Money International.

Changes to Phase 1 Environmental Site Assessment Requirements Will Be Effective November 1, 2006
09/21/2006
Crystal M. Kennedy

Since the enactment of the Comprehensive Environmental Response Compensation and Liability Act (CERCLA) in 1980, the commercial real estate industry has had to deal with the harsh reality that a current owner or operator of a contaminated property could be held responsible for cleanup of the contaminated property -- regardless of whether it had anything to do with causing the contamination.

Choosing a Legal Entity to Hold Real Estate
08/18/2006
Steven B. Gorin

A limited liability company (LLC) is a business entity that generally has liability protection similar to that of a corporation. However, for federal tax purposes, an LLC is treated as follows...

Practical Applications of Various Business Entities
05/01/2005
Steven B. Gorin

Business entities can help clients manage business or investment operations, reduce exposure to liabilities, and retain or transition control.

Use of Intellectual Property in the Media
03/11/2005
Jennifer A. Visintine and Mark Sableman

A primer on intellectual property law covering fair use of copyrighted material, trademarks and rights of publicity. A chapter-length excerpt from the Missouri Bar Media Law Handbook.

Tax Attributes and Businesses in Financial Trouble: When Losses Create Unexpected Wealth
11/08/2004
David A. Lander

When a business that has been profitable encounters hard times, its losses may generate refunds of taxes paid in those better years. Even if the business was never profitable and never paid any taxes, its losses may be of benefit to others. Practice pointers are provided in this article with regard to several of the many complex issues that may arise under these circumstances.

One Lawyer’s Look at the Debt Counseling Industry
10/24/2004
David A. Lander

This article will describe the debt counseling system and posit some questions that cry out for systematic study. Hopefully, it will stimulate additional debate so that the studies that are conducted will be based on full and accurate information and will be as useful as possible. It is the intention of the author of this article to engage in such a study in the near future, in partnership with a social scientist.

Selected Post-Confirmation Issues
10/20/2004
David A. Lander

In a substantial percentage of Chapter 11 cases in which plans have been confirmed, happenings not contemplated in the plan cause a partial or complete failure to achieve the plan objectives. What are the affected parties to do when this occurs?

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