International Business and Taxation attorney Paul Savage was interviewed for a Wall Street Journal article about Groupon Inc.'s possible plans to open an international headquarters in Switzerland. In summary of his discussion with the WSJ reporter, Mr. Savage was quoted as saying, "If Groupon's model involves doing business in a country where they might be getting a royalty for licensing their name, Switzerland has a very favorable treaty network for royalty payments."
- Legal Planning for Public-Private Partnerships: The laws governing public-private partnerships for telecom networks are complex and variable.08.2011
Government/Utilities and Business lawyer David Shaw was extensively quoted by Broadband Communities on the three phases of planning a municipal broadband project. Mr. Shaw offers practical considerations when municipalities are considering a partnership with a broadband company. He speaks from experience as legal advisor on broadbrand projects to Powell, WY, Wired West in Massachusetts, UTOPIA in Utah and other municipal entities.
Business and Estate Planning attorneys Thomas Mecham and Brent Andrewsen address estate and gift tax exemptions slated to change after the 2012 tax year. Learn what you can do now to take advantage of current estate planning laws.
Litigation lawyers Greg Moesinger and Ryan Frazier outline strategies commercial landlords can consider when faced with a non- or short-paying tenant. While there is no perfect path as landlords and tenants balance their relationship with each other, especially in a down economy, these simple strategies may help landlords walk through the process in a stronger position.
Business and Litigation lawyer Shawn Gunnarson was quoted in this Financial Times article addressing the change announced by ICANN to significantly alter the Internet domain structure with a decision to allow the creation of hundreds of new internet suffixes to rival .com and .net.
Informational Technology and Business lawyer Shawn Gunnarson reports on the decision by ICANN to add hundreds of new top level domains to the Internet, fundamentally reshaping the online experience for individuals and businesses. His article describes the change and explains the opportunities and risks it presents.
Real Estate attorney Tom Checketts outlines what businesses and homeowners should know about Utah's unique condemnation laws and the rights property owners have during the process.
Real Estate and Commercial Leasing attorney Lance Dunkley authored this article describing proposed accounting practice changes related to operating leases.
Healthcare and Business lawyer Matthew Wride was interviewed for this article addressing proposed Senate Bill 150 and the implications if negligent credentialing was no longer recognized as a cause of action in medical malpractice cases.
An article published in the firm's International Bulletin on Utah's new wave of M&A fever and the current revamping of the cross-border transactional practice and corporate process.
Information Technology and Business attorney David Shaw posted an article on MyHostNews.com about a precedent setting case putting web hosting, SEO and web development companies in jeopardy.
Kirton McConkie tax and estate planning attorney Jeffrey Steed discusses GRATs (grantor-retained annuity trust ) and sales to DGTs (defective grantor trust) as effective estate planning tools practitioners can use to help wealth transfer benefits to future generations.
Kirton McConkie tax and estate planning attorney Jeff Steed offers an analysis of GRATs (grantor-retained annuity trust) and sales to DGTs (defective grantor trust) and the clash of the two investment strategies.
Attempts by people of faith to persuade others to their beliefs, while a protected human right, can spark conflicts in communities intent on protecting their privacy and identity. A possible solution lies in voluntary codes of conduct for missionary activities. Such codes are more likely than governmental regulations to prevent or resolve cross-cultural and inter-faith conflicts relating to religious persuasion. This article analyzes 19 voluntary codes to identify which types have greatest potential for conflict-resolution.
- Information Services, Technology and Data Protection
In February 2006, the Deficit Reduction Act (the “Act”) was enacted at the Federal level. The Act made sweeping changes to the eligibility requirements for Medicaid. More recently, on April 1, 2008, Utah made further changes to the Medicaid Program. In particular, the way annuities are now valued is substantially changed.
This column hopefully represents the final chapter on the new advance directives for 2008. This series began with an introduction in December 2007, and was followed by Parts 1 and 11 in January and February 2008.
- Resolution of Patent and Technology Disputes by Arbitration and Mediation: A View From the United States04.2008
Intellectual Property lawyer Craig Metcalf outlines the advantages of resolving patent disputes using arbitration and mediation instead of litigation.
Kirton McConkie tax and estate planning attorney Jeff Steed addresses an issue most people rarely think about when transferring wealth to heirs through an estate plan--the impact this transfer can have on loved ones.
The average estate is generally modest. There may only be a home and a few thousand dollars in savings. Or, there may be a home and several hundred thousand dollars. These may be considered as small estates that don’t justify expensive estate plans and documents.
This column continues the discussion of the new advance directives for 2008. The Senate Bill 75 from the 2007 Legislative Session dramatically revises Utah’s Code governing advance directives.
- The Mormon Education of a Gentile Justice: George Sutherland and the Brigham Young Academy, 33 J. of Sup. Ct. Hist. 322 (2008) (with Edward L. Carter)
Senate Bill 75 dramatically revises Utah’s Code governing advance directives. Although passed during the 2007 Legislative Session, the new directives were delayed until January 1, 2008. Utah’s “Personal Choice and Living Will Act,” has been repealed and replaced with the “Advance Health Care Directive Act” (“Act”).
Marriage at any age should be taken seriously. At a young age, financial risks are generally minimal. But for older adults, entering into marriage can be financially far more risky.
Depending on the size of your estate and the number of your children or other heirs, you may not need a will. But, if you don’t have a will or if you procrastinate and put off preparing or signing a will, there is still hope that your estate passes to your heirs as you intend.
Understanding the rules about Medicaid eligibility can help married couples where one spouse may have to go into a long-term care facility. However, taking out a reverse mortgage in an attempt to qualify for Medicaid is a very bad idea. In fact, the two don’t mix.
“Living will” and “Medical Power of Attorney” are documents that are often referred to as advance directives, since they are directives that you make while you still have the capacity to do so. Often times, when a severe injury or medical condition arises, you don’t have the capacity to give consent for medical treatment.
A husband and wife often hold bank accounts in joint names. Generally this doesn’t present any problem since both spouses have an interest in such accounts. But when one spouse dies, the surviving spouse will often add a son or daughter’s name to the accounts. Doing so usually causes unintended consequences.
With the Internet becoming so accessible, even for seniors, I will refer to many Internet sites that may be helpful to the reader.
If a disabled adult is found to be unable to obtain gainful employment, the adult may qualify for governmental assistance from Social Security and/or Medicaid.
Since the transfer of title is so easy and automatic, and since the surviving spouse is used to having a second name on the deed, it is very tempting to add the name of a child. It feels safe and comfortable. However, there are inherent risks and costs when you add a child to your deed.
The Probate Code governs some general rules about wills to ensure their validity and to prevent unfounded claims for a share of the deceased’s estate. Although a will meets all of the formalities required by the Probate Code, someone can still challenge it.
It is now possible for you to direct the preparation, type, and place where your remains will be disposed. This can include designating a particular funeral home or providing directions for your burial arrangements.
A power of attorney (POA) is a common estate-planning tool. It is often used to allow your spouse, child or other person to act for you when you can’t act for yourself. But there is a new danger lurking out there as a result of a recent court decision.
A Will is a very specific legal document that expresses your wishes about how your estate should be distributed and how it should be administered. But, your Will must be probated within three years of your death, otherwise it has no value and it will not control or govern any part of your estate.
A new law concerning abuse, neglect and exploitation of elderly persons, was hoped that it would result in civil and criminal prosecutions. That has not happened. The authorities are not going after these cases because they are deemed “too tough” and there are “too many other cases.”
You may have at one time or another considered how you will be treated if you need long-term care. You may also have been concerned about how you would pay for such care. There are now many competitive insurance policies from which to choose.
When a parent is no longer the dominant figure in the family, one of the children often steps forward to take charge. When more than one child attempts to assume the role of leader and if animosity exists between them, a fight usually erupts. It usually is not physical, but it can become very nasty and expensive for everyone.
My column is directed to those younger adults who should prepare for that eventual day when their mortality ends. But older adults who have procrastinated can also benefit form reading my column.
On February 8, 2006, President Bush signed into law the Deficit Reduction Act of 2005. While it has many provisions, I will treat in this column only the changes affecting Medicaid assistance for long term care.
More than 4 million Americans suffer from Alzheimer’s, and what is more disturbing is that by 2050, 11-14 million Americans are expected to be inflicted with the disease. Nearly 30% of the victims of Alzheimer's receive care in long-term care facilities.
You might consider a Christmas gift for your children or grandchildren and enjoy a tax gift. The way to do this is to establish a 529 Educational Plan.
Litigants can never be certain how a case will be decided by a judge. Further, litigants will have to spend time in responding to discovery, depositions, attending hearings, and of course, testifying at trial. All of this can create substantial stress. An alternative to the courtroom is mediation.
At one time or another, most of us have likely encountered or used a power of attorney (POA). This column is intended to highlight some of the issues surrounding the use of a POA.
If you have a trust, you should consider protecting if from your children. Too often substantial assets of trusts are depleted from legal battles between children. The purpose of the trust is to benefit the beneficiaries.
You can do a Will yourself without any witness. When it comes to the law, the tasks are not generally labor intensive. It is not back-breaking work. Rather, it is “know how.” It is knowledge and experience to get it right.
Unfortunately, our society is plagued with many divorces, by some estimates, 50% of our marriages end in divorce. Recently, an unusual situation where one spouse in a divorce proceeding died, and what I learned was so interesting that I decided to share it with my readers.