Kaufman and Canoles



Glossary of Real Estate Terms
Black's Guide's Glossary of Real Estate Terms has been developed to provide a complete reference dictionary of terms and phrases currently used in the commercial real estate industry. These definitions have been endorsed by numerous industry organizations as the Market Standard for their respective regions.
By E. Andrew Keeney

Private Client Services Update - Uncertainty Surrounds Imminent Estate Tax Repeal
While it may be true that in this world nothing is certain, except death and taxes, uncertainty dominates the future of federal estate taxes after Congress’s apparent failure to enact legislation before year end. The failure to enact legislation means that the federal estate tax, which yields approximately $25 billion annually in taxes, will be repealed at midnight, December 31, 2009.
By Alexander W. Powell Jr. and Private Client Services

A Modern Day Fairy Tale: Injunctive Relief in a Post eBay World: The More Things Change, the More They Remain the Same
Once upon a time, not so very long ago, in a land known simply as the Eastern District of Virginia where cases proceeded with great haste, it was the birthright of all intellectual property owners near and far to wield the mighty Excalibur sword of injunction against all who infringed.
By Stephen E. Noona and Kristan B. Burch

Private Client Services Update - Three Roth Conversion Planning Opportunities
Beginning in 2010, the current income limit on conversions from a traditional IRA to a Roth will be lifted, allowing high-income taxpayers to take advantage of this powerful tax-planning vehicle for the first time. While a Roth conversion may not appeal to all taxpayers, here are three situations where conversion might be particularly attractive.
By David Kamer and Private Client Services

House Financial Services Committee Passes Amendment to Sarbanes-Oxley Section 404(b)
On November 4, 2009, the Financial Services Committee of the House of Representatives passed an Amendment to the Sarbanes-Oxley Act permanently exempting smaller reporting companies from compliance with Section 404(b).
By Corporate & Public Finance

Private Client Services Update - Virginia Commissioners of Accounts and the Updated Manual for Commissioners
Virginia has a unique probate and fiduciary accounting system. The Virginia Circuit Courts have jurisdiction over decedents' estates, testamentary trusts, minor guardianships, conservatorships for incapacitated persons, foreclosure trustee accountings and certain other fiduciary matters. Virginia law also provides for the Judges of the various Circuit Courts to appoint Commissioners of Accounts with general supervision over the review of estate inventories, auditing and settlement of accountings and enforcement for these various fiduciary matters.
By Edward R. Stolle and Private Client Services

Sharing Counsel at Multi-Party Waste Sites
David Graham's article "Sharing Counsel at Multi-Party Waste Sites" was featured in American Corporate Counsel Association Docket.
By David B. Graham