Yahnian Law Corporation
The Business, Estates, Real Estate and Tax Law Specialist

Male Resident Catcalls:Compliment or Sexual Harasssment?

Fri, 03 Feb 2012 00:00:00 -0800

When does the traditional male "catcall" cross the line from compliment to sexual harassment?

IRS Issues Final Form 8938

Fri, 03 Feb 2012 00:00:00 -0800

Treasury has issued a final Form 8938, which certain taxpayers will need to file in 2012 for the 2011 tax year. A taxpayer must file if he or she is a "specified person" with an "interest" in "specified foreign financial assets" that meet filing thresholds.

Let's Be Reasonable: Recent Federal Circuit Actions Follow Trend Toward E-Discovery Reform

Fri, 03 Feb 2012 00:00:00 -0800

The U.S. Court of Appeals for the Federal Circuit recently held that expenses associated with a third-party electronic database service can constitute taxable costs. In re Ricoh Co., Ltd. Patent Litig., No. 2011-1199, 2011 U.S. App. LEXIS 23495, *6-8 (Fed. Cir. Nov. 23, 2011). This was the first...

What Constitutes a Breach of Protected Health Information (PHI)?

Fri, 03 Feb 2012 00:00:00 -0800

The Health Insurance Portability and Accountability Act (HIPAA) and the Health Information Technology For Economic and Clinical Health Act (HITECH) govern protected health information (PHI) privacy and security provisions.

Client Alert Topic: Trust & Estates

Fri, 03 Feb 2012 00:00:00 -0800

The federal gift and estate exclusion for 2012 has increased from $5,000,000 in 2011 to $5,120,000 as an inflation-adjustment. This provides taxpayers with a temporary increase in the lifetime gift, estate, and generation-skipping transfer ("GST") tax exclusion amount while the tax rate...