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博客:意见 & 观察

12月前给予或不给予. 2012年11月31日

2012年11月2日

2012年的礼物和2012年死去的人, 遗产税豁免, gift tax exemption and generation-skipping transfer tax (“GSTT”) exemption are all $5,120,000(减去以前的应税赠与).  这项豁免适用于每一位捐赠人/死者.  In addition, the surviving spouse of a decedent who died in 2011 or 2012 and who did not fully utilize his estate tax exemption can use his or her deceased spouse’s unused exemption (“DSUE”).  This...

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Planning with Powers of Attorney – the Virginia Uniform Power of Attorney Act - October 2012

2012年10月4日

我在维吉尼亚州从事法律工作将近30年了, 主要专注于遗产规划和管理, 以及相关的企业继任计划. 在过去十年中, I have found that the number of issues and controversies surrounding the use and abuse of powers of attorneys has increased dramatically. 这可能是由于许多不同的因素, 包括我们日益增多的诉讼人口, 易于获取的形式...

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The Top Five Issues Affecting 社区协会s in 2012 - September 2012

2012年9月12日

          I have dedicated a significant part of my law practice to Common Interest 社区协会s, educating both residents and boards of directors and helping them understand their rights and the value of their neighborhood.  随着每一年的结束, I am often asked about the most significant issues affecting community associations throughout the year.  The following is a list if the top five issues affecting community associations in...

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“梦想者”暂缓遣返——2012年8月

2012年8月17日

The Department of Homeland Security began offering deferred action for qualified undocumented immigrants on August 15, 2012. 延期诉讼不赋予个人合法地位, but it does stop the accumulation of unlawful presence for the duration of the deferral period.Qualified individuals may receive deferred action for a period of two years. The individuals receiving approval of deferred action will not be placed into removal proceedings...

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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.  这曾经是普通法下的绝对豁免, 几个世纪以来,它以各种方式被废除, but is still a strong factor in determining whether liability exists against public governmental entities and their employees within the Commonwealth of Virginia.  Recently,...

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船操作 & 环境法律 in the Chesapeake 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, 游乐船的船主们要注意了——今年二月, 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 Chesapeake 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

May 22, 2012

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. 当然,一些学生可能会比其他人筹集更多的资金. 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, techniques, 或方法....

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