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Modrall Sperling is the counsel of choice for complex business, litigation and natural resources challenges anywhere in New Mexico. In many specialty…
Article

Modrall Sperling | USA | 10 Sep 2018

What’s in a Net Royalty Acre?

We all understand the definition of “net mineral acre.” It is derived by multiplying a fractional interest in minerals by the acreage over which the…
Article

Modrall Sperling | USA | 20 Aug 2018

Retirement Plans to the Rescue with Tax Cuts and Jobs Act Changes

One of the major changes in the tax law enacted last December in the Tax Cuts and Jobs Act (“TCJA”) was the creation of a new deduction for “qualified…
Article

Modrall Sperling | USA | 8 Aug 2018

Which is Better for Business Owners: Compensation or Dividends?

One of the major changes in the tax law enacted last December in the Tax Cuts and Jobs Act (TCJA) was the creation of a new deduction for “qualified…
Article

Modrall Sperling | USA | 31 Jul 2018

Deducting Entertainment and Meal Expenses After the Tax Cuts and Jobs Act

The Tax Cuts and Jobs Act made major changes to the laws on business deductions for entertainment and meals, and these new rules will have some impact…
Article

Modrall Sperling | USA | 26 Jul 2018

Construction Law in New Mexico

This is a summary guide to some aspects of construction law in New Mexico that are important for out-of-state individuals or corporations to keep in…
Article

Modrall Sperling | USA | 20 Jul 2018

Which Door is Closing for Taxpayers with Foreign Financial Assets

On Sept. 28, 2018, the IRS will be closing its 2014 Offshore Voluntary Disclosure Program (OVDP), a program that assists taxpayers who failed to…
Article

Modrall Sperling | USA | 12 Jul 2018

Supreme Court Ducks Addressing “Immovable Property” Exception to Tribal Sovereign Immunity

As Chief Justice Roberts put it in his concurring opinion in Upper Skagit Indian Tribe v. Lundgren, “There should be a means of resolving a mundane…
Article

Modrall Sperling | USA | 4 Jul 2018

Supreme Court Declines Review of Tenth Circuit Case Holding Tribal Acquisition of an Interest in an Allotment Defeats Eminent Domain Authority

The Supreme Court recently denied a petition to review the Tenth Circuit’s opinion in Public Service Company of New Mexico v. Barboan. The Tenth…
Article

Modrall Sperling | USA | 3 Jul 2018

Native American Law Watch - Summer 2018

As Chief Justice Roberts put it in his concurring opinion in Upper Skagit Indian Tribe v. Lundgren, “There should be a means of resolving a mundane…
Article

Modrall Sperling | USA | 1 Jun 2018

Update on Dakota Access Pipeline Litigation

The Dakota Access Pipeline litigation was originally brought by the Standing Rock Sioux Tribe in 2016, quickly joined by the Cheyenne River Sioux…
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