Make Sure to File Entity Classification Election if Non-Default Tax Status Desired
November 6, 2016
Nick Jovanovich
Match or Clash? – Marijuana Related Businesses and Financial Institutions
October 26, 2016
Colin M. Roopnarine
With the adoption of laws permitting the growth and distribution of medical marijuana in a limited capacity, Florida has nevertheless embarked on a journey that is fraught with uncertainty. This blog will focus on one of those uncertainties –marijuana-related businesses, financial implications and banking.
Court Ruling on CFPB
October 16, 2016
Colin M. Roopnarine
If you are engaged in the consumer finance industry, including payday lending or check cashing, a recent court decision challenges the fundamental legal authority of the federal agency regulating the industry. The fallout from this decision will have far reaching consequences for how the consumer finance industry is going to be regulated going forward.
Florida's Urban Revitalization: Good-Bye White Picket Fences, Hello Live-Work-Play Communities
October 13, 2016
Iryna Ivashchuk
Why Florida Businesses Should Keep Their Eye on Puerto Rico
October 10, 2016
Jordi Guso
Don't Let Your Guard Down: The Aftermath of Hurricane Matthew
October 10, 2016
Gina Clausen Lozier and Michael J. Higer
Medical Marijuana in Florida: The Prospects of Amendment 2 and the Rise of Charlotte's Web
October 9, 2016
Nicole Levy Kushner, David K. Black, and Ian Fels
EMERGENCY POWERS: What Condominium and Homeowners Association Board Members Need to Know
October 4, 2016
Jeffrey R. Margolis
When a Tax Is Good for the Environment
October 3, 2016
Dawn M. Meyers
OFCCP Again Delays Adoption of Regulations Addressing Construction Industry Employment Practices
September 26, 2016
Frank Scruggs
On Friday, September 23, 2016, the Office of Federal Contract Compliance Programs (“OFCCP”) announced yet another delay in the adoption of regulations setting forth new nondiscrimination and affirmative action requirements for covered federal contractors in the construction industry. Through responses to Frequently Asked Questions, the OFCCP said that new utilization goals for companies that contract to provide construction services to federal agencies would not be established because they, “would not likely increase the number of women and minorities gaining employment opportunities in the trades.”
Subject Matter Jurisdiction Trumps All in Appeals
September 21, 2016
Paul A. Avron and Ilyse M. Homer
Eleventh Circuit case law confirms that the court continues to be vigilant—as it is required to be—to ensure that it possesses subject matter jurisdiction under 28 U.S.C. § 1291 before hearing an appeal. When a litigant considers whether it should prosecute an appeal, it should start its analysis with the threshold issue of whether it can prosecute an appeal, that is, whether the Eleventh Circuit has the power to hear the appeal. With limited exceptions beyond the scope of this blog post, the Eleventh Circuit can only hear appeals of final orders or judgments, i.e., those which leave nothing for the trial court to do but execute judgment. Catlin v. United States, 324 U.S. 229, 233 (1945).
Proposed Regulations Target Elimination of Valuation Discounts for Intra-Family Transfers
September 19, 2016
Nancy K. Watkin
The Internal Revenue Service recently issued Proposed Regulations that could have a dramatic impact on estate planning and the succession of interests in family-controlled entities between family members by eliminating or severely restricting the availability of valuation discounts in connection with a variety of estate planning strategies. These discounts are frequently used to reduce estate and gift taxes.