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Alston & Bird LLP


U.S. estate planning for nonresident aliens from treaty countries - a comparison of Germany, Austria, France and the United Kingdom

USA - May 17 2007 If an individual is not domiciled in the United States for estate and gift tax purposes (hereinafter referred to as a “nonresident alien”) and resides in a country with which the United States has an estate tax treaty, such a nonresident alien may avail himself or herself of estate planning techniques not available to other nonresident aliens, particularly if the treaty is one of the domicile-based treaties entered into since 1971 (as compared to the situs-based treaties entered into before 1971

Indemnity for active negligence or willful misconduct now prohibited in California

USA - June 27 2013 Normally, a general contractor performs little or none of the work on a construction project with its own forces. Instead, subcontractors perform the

Reporting thefts and losses of controlled substances for providers and pharmacies

USA - September 28 2012 Under the Controlled Substances Act, every person who manufactures, distributes, dispenses, imports or exports a controlled substance is required to register with the U.S. Department of Justice Drug Enforcement Administration (DEA

What proof is necessary to validate a subcontractor back charge?

USA - February 5 2009 Across the board, there are not a lot of court decisions that get into the details of many of the typical problems that are seen on a troubled construction project

Contractor obtains quantum meruit award despite written contract

USA - June 20 2012 Questions frequently arise as to the proper measure of damages for the breach of a construction contract, and whether it is appropriate to seek the recovery of quantum meruit damages when a written contract exists

IRS announces rules on transfers to foreign partnerships

USA - August 17 2015 On August 6, 2015, the IRS issued Notice 2015-54 (the Notice), describing regulations under Section 721(c) meant to ensure that gain is recognized

Five questions curious minds want to know about the Joint Comprehensive Plan of Action with Iran

Iran, USA - August 17 2015 U.S. and non-U.S. companies and financial institutions are struggling to understand the implications for their business if and when sanctions on Iran

Important developments on overpayment liability under the False Claims Act

USA - August 12 2015 On August 3, 2015, the U.S. District Court for the Southern District of NewYork issued the first judicial opinion interpreting the Affordable Care

New proposals from California Governor: will CEQA be fixed? Or will it get more complex and unwieldy?

USA - August 12 2015 The California Governor's Office is seeking input on their proposals to update the CEQA Guidelines by October 12, 2015. They have released a

Statute of repose begins to run on substantial completion

USA - August 5 2015 In State v. Perini Corp., the State of New Jersey brought suit against Perini (the design-build general contractor), the architect, the principal