Lexology

Year-End Tax Legislation Signed by the President

USA - January 2 2020 The House and Senate approved a year-end spending package, entitled the Further Consolidated Appropriations Act, 2020, H.R. 1865, 116th Congress…

Don’t Walk the Line: Impermissible Threats Versus Allowable Puffery in Negotiations

USA - December 16 2019 If you’ve ever received a letter from opposing counsel threatening to file a motion for sanctions or a Disciplinary complaint, or refer a matter for…

A Farm Trust Isn’t a Farm Trust Without a Farm!

USA - December 10 2019 In a recent decision, the Indiana Court of Appeals ruled that the grantor of a revocable trust failed to fund the trust with his farm, despite his…

Indiana Opportunity Zone Summit

USA - August 12 2019 The Opportunity Zones (OZ) Program was established in the Tax Cuts and JOBS Act of 2017 as a way to transform economically distressed rural and urban…

Beneficiary Suit Time-Barred by Effect of Trustee Notice

USA - July 30 2019 Many states, including Kentucky, have adopted the Uniform Trust Code (“UTC”). The UTC is a comprehensive statutory schemework governing the…

Supreme Court Rules in Favor of Beneficiaries in State Tax Case

USA - July 23 2019 Since our country’s inception in 1776, Americans have come to find that very few things in life are certain, with the exception of death and taxes…

Family Battles Over Family Farm Trust

USA - July 11 2019 In a recent decision from the Kentucky Court of Appeals, two generations of the descendants of Edna Murphy battled over a trust which held the Murphy…

Scandalous or Satisfactory? How New Trademarks Can Test the Boundaries

USA - July 3 2019 Brands may now register for “scandalous” trademarks, the U.S. Supreme Court ruled last Monday. Erik Brunetti, a streetwear designer and head of the…

Indiana Supreme Court Delineates “Subdivided,” “Reasonably Near Future” Terms in Annexation Statute

USA - June 17 2019 The Indiana Supreme Court’s recent opinion (“Opinion”) in an annexation case affirming the trial court’s order voiding an annexation ordinance…

UPDATE: New Policy on Arbitration Agreements for Employers

USA - June 17 2019 On September 27, 2018, in Northern Kentucky Area Development District v. Danielle Snyder, the Kentucky Supreme Court held that an employer is…