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博客:意见 & 观察

Recent Developments in Virginia Sovereign Immunity Law - June 2012

2012年6月25日

The doctrine of “sovereign immunity” stems from the ancient common law proposition that the king or queen (“the sovereign”) cannot be sued without his or her consent.  While this was once absolute immunity under the common law, it has been abrogated in various ways over the centuries, but is still a strong factor in determining whether liability exists against public governmental entities and their employees within the Commonwealth of Virginia.  最近,...

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船操作 & 环境法律 in the 切萨皮克 Bay: Endangered Species Act and the Marine Mammal Protection Act - June 2012

2012年6月4日

拖船船东, 货运航空公司, 游轮, and pleasure vessel owners take notice -- this past February, the National Marine Fisheries Service acting under authority of the Endangered Species Act, 16 U.S.C. sections 1531-1544, listed the Atlantic Sturgeon as “Endangered” in the 切萨皮克 Bay.  The listing decision gives tremendous protection to the fish; anyone who treats the fish in a manner that qualifies as a “take” risks civil penalties up to...

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Keeping the "Fun" in Fundraising: Avoid Inadvertent Violations of the Internal Revenue Code - May 2012

2012年5月22日

学校助推器俱乐部, 比如那些支持乐队或运动团体的人, have become a popular way for parents to get involved in their children’s extracurricular activities. One of the common activities that booster clubs participate in is assisting the students in fundraising, 比如卖糖果或洗车. Naturally, some of the students may raise more funds than others. 似乎只有把功劳归于这些人才是公平的...

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One Size Does Not Fit All: Special Considerations for Spousal Support Provisions in Marital Agreements - April 2012

2012年4月12日

Spousal support issues in divorce proceedings will be decided by the court if the parties are unable to reach an agreement.  Virginia offers no uniform formula for determining whether or not permanent spousal support should be awarded, 也没有这样一个公式来决定自然, 赡养配偶的数额或持续时间.  Instead, the trial court makes these decisions based upon a number of factors and circumstances for each particular case....

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雇用外国工人的介绍- 2012年3月

2012年3月16日

Employers seeking to hire foreign nationals must be careful to comply with all requirements of United States immigration law as well as the rules and regulations from the U.S. 劳工部. 移民法很复杂, 不断地改变, and present harsh consequences for those who fail to strictly conform to their requirements. Of paramount importance for both the employer and the foreign worker is the need to maintain valid work authorization...

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Protecting Proprietary Assets from Wrongful Disclosure: The Uniform Trade Secrets Act - March 2012

2012年3月8日

            A frequently litigated business dispute is the enforceability of non-compete clauses in employment contracts that seek to prevent a current employee from going to work for a competitor, particularly where that former employee might attempt to solicit your customers or clients, invite your current employees to join him at his subsequent place of employment or uses your confidential and propriety procedures, 技术, 或方法....

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你的合伙人可以放弃他们在你的有限责任公司的权益吗? - 2012年2月

2012年2月24日

A limited liability company (“LLC”) is a flexible and relatively simple business entity and as such, 已经成为企业家的首选了吗. 弗吉尼亚有限责任法案, 1991年颁布的(“法案”), created the option of an entity which combines the more attractive characteristics of a corporation and a traditional partnership.  Members of an LLC enjoy the protection of limited liability as well as pass-through treatment of income...

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教会成立- 2012年2月

2012年2月7日

The creation of corporate entities for the purpose of limited liability has become commonplace. Individuals and groups regularly take advantage of corporations, 有限责任公司, or other structures in order to limit exposure to liability, but only within the last decade has this option become available to a particular type of group in Virginia, 即教会. Churches in Virginia have traditionally operated as unincorporated associations of...

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授予人保留年金信托(“GRATs”)- 2012年1月

2012年1月5日

A Grantor Retained Annuity Trust (commonly called a “GRAT”) is a special trust used to pass ownership of assets to children or other family members after a specified number of years.  潜在的, a GRAT can achieve significant gift tax savings for the grantor, as well as remove the assets from the grantor’s gross estate for estate tax purposes.  GRATs can perform particularly well when the valuation rate, 即7520利率, 是低利率吗...

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