colleges for lawyers colorado disability lawyer commercial law common law company law
Sunday, January 27, 2013
Women Who Opt Out: The Debate over Working Mothers and Work-Family Balance
Saturday, January 26, 2013
Sponsors Of Assault Weapons Ban Hope Newtown Shooting Changes Minds
Gun control advocates acknowledged they'll face big obstacles in Congress to a new ban on assault weapons and high-capacity magazines. But they say the shooting last month of 20 schoolchildren in Connecticut could make a difference.
» E-Mail This » Add to Del.icio.us
Future Law Office: Top Technology Trends Reshaping the Legal Field
employment law employment law courses employment lawyer employment lawyer san diego employment lawyers
Judge Scheindlin’s Collection Case and Florida E-Discovery Amendments
Dayton includes across the board funding increases for the courts in budget
The budget unveiled by Gov. Mark Dayton today had some good news for those who work in courtrooms across the state.
He is asking for an increase in overall spending and funding increases for much of the justice system.
Under Dayton’s budget:
- Civil Legal Services would get a 4.5 percent increase
- The Board of Public Defense would get a 6.5 percent increase
- The Supreme Court would get a 4.3 percent increase
- The Court of Appeals would get a 5.9 percent increase
- The District Courts would get a 6.2 percent increase
- The Guardian Ad Litem Boar would get a 4.3 percent increase
- The Tax Court would get a 19.5 percent increase
- The Judicial Standards Board would get a 33 percent increase
Much of the new money would go to paying for new employees, raises, investments in technology and to up the contribution to the employee retirement fund for branch employees.
The legislature and the Governor will meet in the coming weeks to finalize a budget for the coming biennium.
Chief Justice Lorie Gildea released a brief statement after the recommendations were released.
“We appreciate Governor Dayton’s support for our budget request and look forward to working with the Legislature in the months ahead.”
From Focus to Warm and Fuzzy (Update)
The judge he grieved, Joan Campbell, is retiring, Chron reporter Brian Rogers writes a glowing homage to this fine jurist for the time she wasn't cruel and arbitrary, but instead did the job for which she was paid. What a wonderful judge. How good of her to be thoughtful in sentencing one defendant. When someone retires, graciousness dictates that we only remember the good, as if the bad never happened.
But Fickman chooses not to be gracious, just as he wasn't afraid of the potential retaliation against him. Mark Bennett questions whether Fickman's strength and boldness has given way to a different perspective.
Maybe there's some variant of entropy that applies only to criminal defense lawyer bar associations, where they start out bold and purposeful, with a clear understanding of why they exist and whose voice they express. But over time, the strong grow old and weary, and new people come into the organization. The old were there out of a sense of duty, and they were willing to risk their personal comfort and welfare to achieve greater goals.I say, “the criminal-defense bar’s view,” but of course there is more than one view represented in Harris County’s criminal-defense bar. Some criminal-defense lawyers—at least one of whom aspires to be the next president-elect of the Harris County Criminal Lawyers Association—would vocally disagree with Fickman telling the truth about Campbell. These lawyers take the position that “we should avoid making enemies” is a good excuse for not doing the right thing. They would rather give judges (metaphorical?) handjobs or kolaches than file judicial-conduct complaints.
The new come in for other reasons, some because they want to go from unknowns to players in the field, or seek validation, or want to network, are joiners, like the kids nobody notices in high school who are in every club. These are not the sort of people who take risks. They certainly won't put themselves as risk.
Criminal defense lawyers love telling people they are the gladiators of the legal system, gunslingers who are ready at a moments notice to stare down Goliath with their slingshot at the ready. it's so romantic, and fills their bloomers with self-worth. Maybe they are when facing the institutionally acceptable enemy, though most collapse like an empty suit when the mere hint of a threat against them is uttered. Tough guys, until it isn't easy.
There is an aphorism that covers this situation, much as there is one that suffices to justify whatever people want to do:
You can catch more flies with honey than vinegar.
Be nice to judges. Don't make waves. Don't challenge them or, when they do wrong, call them out. That, the new guys say, is how we should be. Don't make enemies. It's less a belief than a rationalization for wimpiness. They're afraid, and this is how they explain why they cower in the corner whenever they are asked to pick sides.
That's right. Nobody likes us. Not the judges. Not the prosecutors. Not even the clients. Nobody. While it may well be that they don't dislike you nearly as much if you just sit there with your mouth shut and do nothing, that's not the same as liking you. Yet you are willing to fade into non-existence, pointlessness, to avoid anyone thinking ill of you?Robb Fickman is made of sterner stuff than the H&K crowd. He belongs to the criminal-defense wing of the criminal-defense bar. If something needs saying, Fickman is not going to be deterred by the fact that saying it will make him enemies.
Fickman is a real criminal-defense lawyer, and that’s what real criminal-defense lawyers do. By definition, the job requires bucking the opinion of the majority. When we are doing the job, we say the things that nobody wants to admit are true; we point out that the emperor has no clothes; we save Frankenstein’s monster from the mob. So the mob doesn’t much care for us.
It was bad enough when I watched this happen in my own home, the New York State Association of Criminal Defense lawyers, compelling me to resign as vice-president, and again as a board member, in disgust after I personally failed to sway enough people to put themselves at risk by focusing on the mission of the institution. The mission, always couched in a lovely platitude, honored in the breach.
I'm told that we must be less aggressive, less offensive, less strident, or we will make people angry with us. And so the best we can do is ride the coattails of the bold, pale facsimiles of those who aren't afraid of being the first to take a stand. Or worse, get so caught up in arguing amongst ourselves that we end up doing nothing. Stand for nothing. Be nothing. But at least no one was offended.
It's painful to watch this happen to the HCCLA, as the warm and fuzzy voices of not making waves predominate. A judge may do harm to their clients, but better to not offend the judge and stay on their good side. After all, if they act, the judge might get angry with them and, oh my god, do something. They tremble at the very idea of someone being angry with them.
There has to be a name for this phenomenon. It happens too regularly for there not to be. But no matter how warm and fuzzy the view, there is one immutable fact that remains. The powerful will still hate us because of who we are, and the lies we tell ourselves won't change that.
Update: Mark Bennett explains how I completely misapprehended the situation with the HCCLA by projecting my assumptions onto his scenario. The truth is that it never occurred to me, not for an instant, that what he wrote about could have possibly been different than my experience.
This shows the power ot assumptive thinking and projection, and one can be utterly wrong without ever considering alternatives. My bad, and my apologizes to Fickman and the young bucks of Harris County.
© 2012 Simple Justice NY LLC. This feed is for personal, non-commercial & Newstex use only. The use of this feed on any other website is a copyright violation. If this feed is not via RSS reader or Newstex, it infringes the copyright.
Source: http://blog.simplejustice.us/2013/01/17/from-focus-to-warm-and-fuzzy.aspx?ref=rss
Court to Decide if a Stolen Hard Drive Is Worth $4 Billion
divorce attorney divorce lawers divorce lawyer divorce lawyers download power of attorney
Railroad Chugs Forward Despite Wildlife Concerns
Source: http://blogs.wsj.com/law/2013/01/23/railroad-chugs-forward-despite-wildlife-concerns/?mod=WSJBlog
Turning TECHSHOW Topics into a Technology Agenda
family lawyer federal attorney financial lawyer find a lawyer find an attorney
Friday, January 25, 2013
Revisiting Citizens United in an Election Year
Fund Manager Doug Whitman, Prosecutors Spar Over Sentencing
find lawyer free attorney consultation free lawyer free lawyer advice free lawyer consultation
The Healthy Workplace Bill
Source: http://legaltalknetwork.com/podcasts/suffolk-law/2012/02/the-healthy-workplace-bill/
Recent tax law changes of 2013
On January 2, 2013, President Obama signed the American Taxpayer Relief Act of 2012 into law. Summarized below are highlights of those and other changes to Federal tax laws affecting income, payroll, gift and estate, and generation-skipping transfer taxes beginning in 2013.
New top federal marginal rates – ordinary income, capital gains, and qualified dividends
39.6% top ordinary income tax rate
In tax years beginning on or after January 1, 2013, for individuals above the threshold taxable incomes listed below, the highest marginal ordinary income tax rate increases from 35% to 39.6%. The 39.6% rate is a reinstatement of the highest rate from before the 2001 Bush-era tax cuts.
| Filing Status | Threshold taxable income amounts |
| Single | $400,000 |
| Married filing jointly | $450,000 |
The threshold amounts will be adjusted for inflation annually.
20% top capital gain and qualified dividend tax rate
In tax years beginning on or after January 1, 2013, for individuals above the threshold incomes listed above, the tax rate on long term capital gains and qualified dividend income increases from 15% to 20%.
3.8% Medicare tax on net investment income
For individuals above the threshold “modified adjusted gross income” amounts listed below, the net investment income tax, or NIIT, of 3.8% applies. The NIIT applies to a wide range of investment income, including certain long term capital gains and qualified dividends. In effect, the top tax rate on long term capital gains and qualified dividend income will be 23.8% for those whose income exceeds $450,000 ($400,000, if single).
The NIIT also applies to certain short term capital gains, ordinary dividends, interest, rental and royalty income, nonqualified annuities, income from businesses involved in trading of financial instruments or commodities, and income from businesses that are passive activities for the taxpayer.
| Filing status | Threshold modified adjusted gross income amounts |
| Single | $200,000 |
| Married filing jointly | $250,000 |
Phaseout of itemized deductions reinstated
Beginning in 2013, the itemized deduction phaseout will be reinstated for taxpayers above the applicable threshold amount listed below. The phaseout reduces itemized deductions by the lesser of 3% of the adjusted gross income amount above the threshold amount, or 80% of the otherwise allocable itemized deductions.
| Filing status | Threshold adjusted gross income amounts |
| Single | $250,000 |
| Married filing jointly | $300,000 |
Permanent AMT relief
Beginning in 2012 tax years, the AMT exemption amounts are permanently increased as listed in the table below and will be adjusted annually for inflation.
| Filing status | Increased 2012 exemption amounts |
| Single | $50,600 |
| Married filing jointly | $78,750 |
0.9% additional FICA Medicare tax
Beginning on January 1, 2013, an additional 0.9% FICA Medicare tax applies to earnings above the threshold amounts listed below. The highest applicable FICA Medicare tax rate for employees increases from 1.45% to 2.35%, and for the self-employed from 2.9% to 3.8%.
| Filing status | Threshold earnings amounts |
| Single | $200,000 |
| Married filing jointly | $250,000 |
Expiration of 2% FICA Social Security tax cut
Beginning on January 1, 2013, the 6.2% rate is reinstated for the employee portion of FICA Social Security tax. This is due to the expiration of the temporary 2% rate reduction in the employee portion of FICA Social Security tax from 6.2% to 4.2% on December 31, 2012. For the self-employed, the FICA Social Security tax rate of 10.4% reverts to 12.4%. The FICA wage base for 2013 is $113,700 and will be adjusted annually for inflation.
Section 1202 tax break extended through 2013
The 100% exclusion of certain gains from the sale of qualifying small business stock, or QSBS, under Section 1202 has been extended to acquisitions of QSBS from January 1, 2012 to December 31, 2013. Generally, QSBS must meet the following conditions: the stock was acquired at original issue from a domestic C corporation with gross assets of no more than $50,000,000, the C corporation met certain active business requirements, and the stock was held for more than five years. The amount of excludible gain is limited to the greater of $10,000,000 in aggregate gains, or 10 times the aggregate basis in QSBS.
Section 1374 built in gains relief extended through 2013
The previously reduced five year recognition period for computing built-in gains tax of an S corporation under Section 1374 has been extended to taxable years beginning in 2012 and 2013. The recognition period was to increase to ten years in 2012 until the five year recognition period was extended through 2013.
This tax applies if, during the recognition period, a C corporation converts to an S Corporation and then sells, for a gain, assets that were appreciated in value at the time of the conversion. Those “built-in gains” are taxed at the highest marginal corporate tax rate of 35%. Normally, the recognition period is the ten year period from the first day of the first taxable year for which the S election is effective.
Gift and estate tax exclusion, rates, and portability of deceased spouse’s unused exclusion amount
$5,000,000 gift and estate tax exclusion
The gift and estate tax, and generation-skipping transfer tax exclusion amount has been permanently set at $5,000,000, adjusted annually for inflation. The exclusion amount for 2013 is $5,250,000. Without this change, the exclusion amount would have fallen to or around $1,000,000 as of January 1, 2013.
40% top gift and estate tax rates
The gift and estate tax rate on transfers as of January 1, 2013 above the exclusion amount were increased as listed below. The highest rate increased from 35% to 40%. Without the new 40% rate, the highest marginal gift and estate tax rate would have increased to 55%.
Portability of deceased spouse’s unused exclusion amount made permanent
A surviving spouse’s election to include his or her deceased spouse’s unused exclusion amount will now be a permanent option. This portability election would have expired on December 31, 2012 without this change.
Source:
http://www.corporatesecuritieslawblog.com/tax-recent-tax-law-changes-of-2013.html
traffic ticket lawyer absolute power of attorney attorney attorney at law attorney definition
SEC Sheds Light on Cyber Threat Disclosure
Source: http://legaltalknetwork.com/podcasts/suffolk-law/2012/03/sec-sheds-light-on-cyber-threat-disclosure/
Medicare Set Aside Arrangements and Mass Torts
criminal defense attorney criminal defense attorneys criminal defense lawyer criminal injury lawyers criminal justice lawyer
Obama Chooses Former U.S. Attorney Mary Jo White To Head SEC
White, who prosecuted terrorists during her time as U.S. attorney for the Southern District of New York, would succeed Mary Schapiro, who stepped down in December. The president is also planning to renominate Richard Cordray to lead the Consumer Financial Protection Bureau.
Butzel Long seeks government relief for underfunded pension plan
financial lawyer find a lawyer find an attorney find attorney find lawyer
Thursday, January 24, 2013
Putting the Web to Work for You
Source: http://legaltalknetwork.com/podcasts/kennedy-mighell-report/2012/08/putting-the-web-to-work-for-you/
Sign Had To Go, Rules Fourth Circuit
Source: http://blogs.wsj.com/law/2013/01/22/sign-had-to-go-rules-fourth-circuit/?mod=WSJBlog
colorado disability lawyer commercial law common law company law conservator