Emerging Issues Analysis

Provides an overview of the complex issue of classifying an interest as debt or equity.

Examines rules that were proposed in 2016 relating to those restrictions and controls on covered financial institutions' incentive compensation arrangements.

Breath Testing in Washington--Draeger Alcotest 9510

Provides a basic overview of the QTIP Trust. It includes the advantages and disadvantages of using a QTIP trust, information for making a partial election and how to take advantage of a "Clayton" election.

This EIA explores the rules governing golden parachute payments.

Discusses the comparative size requirement for a successful inversion and also discusses the origin of inversions, and the statutory and regulatory law that applies to inversions.

The "reasonableness" requirement for executive compensation applies to tax-exempt entities as well as for-profit corporations. That requirement is applied in a slightly different way, though, for exempt entities, and carries additional consequences for noncompliance. This Emerging Issues Analysis explores the specific rules that apply to exempt entities with regard to executive compensation.

Describes Florida's approach to the problem of boating under the influence (BUI) and gives practical guidance on defending a BUI case.

Admissibility of Chemical Test Results in Drunk Driving Cases--Constitutional Considerations

Explores beneficial ownership under the FinCEN rules