News & Analysis as of

Primary Residence

Fox Rothschild LLP

When Parenting Time is 50-50, There Isn’t Usually a Parent of Primary Residence (PPR)

Fox Rothschild LLP on

In the late 1990s when the Child Support Guidelines were drastically changed to account for overnight parenting as well as shared parenting, the terms Parent of Primary Residence (PPR) and Parent of Alternate Residence (PAR)...more

Awatif Mohammad Shoqi Advocates & Legal...

Avoiding Double Taxation: The UAE's Legal Framework for Mitigating International Tax Liabilities

Double taxation arises when the same income is taxed in two different jurisdictions, potentially leading to excessive tax burdens for individuals and businesses. The UAE has developed a comprehensive legal framework to...more

Sterne, Kessler, Goldstein & Fox P.L.L.C.

MarkIt to Market® – June 2024: Home Is Where the Domicile Address Requirement Is

In 2019, the United States Patent and Trademark Office (USPTO) introduced Trademark Rule 2.189 (37 CFR § 2.189) as part of its larger efforts to combat fraudulent filings and unauthorized practices. Under the rule, all...more

Barnea Jaffa Lande & Co.

What are the tax Aspects of Prenuptial Agreements in Israel?

Contrary to popular belief, the purpose of signing a prenuptial agreement is not just to dictate the division of property in the event of divorce. Signing a prenuptial agreement can also provide significant tax advantages to...more

Latham & Watkins LLP

FINRA Releases Long-Anticipated Guidance on New Work-From-Home Exemption Ahead of Impending COVID-19 Relief Expiration

Latham & Watkins LLP on

FINRA’s guidance sheds further light on the new rule, which will permit firms to elect “non-branch” designation for a private residence where an associated person conducts specified supervisory activities....more

Strafford

[Webinar] Tax Considerations for Foreign Rental Property: Holding Structures, Reporting Rental Income and Expenses, FTCs - March...

Strafford on

This course will discuss the considerations and caveats of U.S. residents owning foreign rental property. Our seasoned panel of international tax experts will explore U.S. and foreign holding structures, residential and...more

Kohrman Jackson & Krantz LLP

Exclusive Use of the Marital Residence During a Divorce: What Divorcing Spouses Need to Know

Navigating the intricacies of divorce proceedings can be daunting, particularly when it comes to matters like exclusive use of the marital residence. This aspect holds significant importance for divorcing spouses, as it...more

Goodwin

FINRA (Finally) Adopts Work-From-Home Supervisory Location Category and Requirements

Goodwin on

Firms will be able to treat private residences from which certain supervisory activity is conducted as non-branch offices instead of OSJs. The adoption comes after nearly two years of FINRA efforts to align its supervisory...more

Latham & Watkins LLP

FINRA Adopts New Residential Supervisory Location Rule on Remote Work for Associated Persons

Latham & Watkins LLP on

The new rule establishes criteria for firms to elect “non-branch” designation for a private residence where an associated person engages in specified supervisory activities....more

Cozen O'Connor

There’s No Place Like Home! Kansas Federal Court Holds Homeowner’s Policy Coverage Requires Policyholder to Physically Reside at...

Cozen O'Connor on

A federal court recently held that an insurer may deny coverage under a homeowner’s policy for a “residence premises” when the insured never actually lived at the premises. In Sina Davani v. Travelers Personal Insurance...more

Fox Rothschild LLP

The “Realities” of Interstate and International Custody Disputes

Fox Rothschild LLP on

Unlike most other cases, divorce and child custody cases often start somewhat explosively. This seems to apply to the recent filings involving Joe Jonas and Sophie Turner. Cases involving people with enormous wealth get...more

Goodwin

FINRA Re-Proposes Work-From-Home Supervisory Locations

Goodwin on

Firms would be able to treat private residences as non-branch offices instead of OSJs under certain circumstances. FINRA hopes to align its supervisory rules with current work-from-home practices....more

Haynsworth Sinkler Boyd, P.A.

Compliance Checklist for Employers with Out-of-State Remote Employees

During a recent employment law webinar, Haynsworth Sinkler Boyd’s Chris Gantt-Sorenson and Tyler Gilliam discussed considerations for employers who employ out-of-state remote workers. To help employers ensure that they are...more

Lathrop GPM

Tax Court Confirms Constitutionality of Minnesota Estate Tax

Lathrop GPM on

On December 12, 2022, the Minnesota Tax Court released an opinion in Estate of Anderson v. Commissioner of Revenue addressing the constitutionality of Minnesota’s estate tax structure as applied to an estate that consisted...more

Rivkin Radler LLP

Thinking About Leaving New York? Don’t Forget to Check Your Federal Tax Return

Rivkin Radler LLP on

The Mid-Terms- With 50 seats in the Senate, the Dems still control that Chamber. A win in the Georgia runoff, however, may lessen the burden for Majority Leader Schumer by, perhaps, neutralizing the significance of a certain...more

Husch Blackwell LLP

Fifth Circuit Strikes Down New Orleans Ordinance Aimed at Short-Term Rental Properties

Husch Blackwell LLP on

The U.S. Court of Appeals for the Fifth Circuit (which covers Texas, Louisiana and Mississippi) recently struck down a City of New Orleans short-term rental (STR) ordinance provision that required STR license holders to be...more

Rivkin Radler LLP

When New York Taxpayers Move Overseas

Rivkin Radler LLP on

Everyone has heard about the affluent, or even not-so-affluent, New Yorkers who have moved to Florida, or to another state, to escape New York’s tax regime, not to mention the cold. More recently, some of us are...more

Whitman Legal Solutions, LLC

Protect Yourself from Mortgage Refinance Fraud

This article discusses a common type of mortgage foreclosure fraud and how borrowers can protect themselves against scams. The facts in this article, as well as the location and names of companies and individuals, are...more

Miller Canfield

Michigan Court of Appeals: Full Principal Residence Tax Exemption Available to Homeowners Renting Portion of Property Short-Term

Miller Canfield on

If a Michigan property owner rents part of his or her home, can the property owner still claim 100% principal residence tax exemption (PRE) on the home? Yes, declared the Michigan Court of Appeals in Keith W. DeForge v...more

Allen Matkins

Court Finds California Labor Statute To Be No Bar To Charter Forum Selection Clause

Allen Matkins on

In 2016, California added Section 925to its Labor Code.  Cal. Stats. 2016, ch. 632.  That statute prohibits an employer from requiring an employee who primarily resides and works in California, as a condition of employment,...more

Holland & Knight LLP

Contract Allocations and Judicial Doctrines

Holland & Knight LLP on

In Cotto-Vázquez v. United States, CIV. NO.: 16-2807 (SCC) (D.P.R. March 11, 2021), Miguel Ángel Cotto-Vázquez (Cotto),1 the former four-time Puerto Rican boxing champion, became involved in another fight. This time he faced...more

Jackson Lewis P.C.

Update: Venezuelans Eligible For TPS And Corresponding Employment Authorization

Jackson Lewis P.C. on

Eligible Venezuelans in the United States may now apply for Temporary Protected Status (TPS) according to an announcement made this week by Alexajandro Mayorkas, Secretary of the Department of Homeland Security (DHS). TPS is...more

Shutts & Bowen LLP

When Your Estate Plan Includes Real Property

Shutts & Bowen LLP on

Bank accounts, life insurance, investments, furniture, jewelry, art and collectibles are among the many assets to consider when planning your estate. However, your home and other real estate may be among the most valuable and...more

BCLP

Fleeing New York for a Tax Home in Florida

BCLP on

As we deal with the first snowfall of the season in New York, many New Yorkers may think about picking up and moving to Florida to avoid the cold winter.  Many New Yorkers also think about making Florida their tax home, to...more

Chambliss, Bahner & Stophel, P.C.

Medicaid's Treatment of the Home

Nursing home residents do not automatically have to sell their homes in order to qualify for Medicaid, but that doesn't mean the house is completely protected. The state will likely put a lien on the house while the resident...more

83 Results
 / 
View per page
Page: of 4

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide