Author Archives: Library Relations

Trial Handbook (Spring 2018) Now Available!

Trial Handbook is the one-stop resource you can trust for the planning, trial, and post-trial stages of litigation. Designed for quick reference in the courtroom, Trial Handbook is keyed to the Federal Rules of Evidence and focuses on the presentation of proof and the evidentiary problems faced by counsel.

Packed with practical checklists, charts, outlines, and sample jury selection questions, Trial Handbook gives you the knowledge and tools to:

New to the Spring 2018 Edition are a discussion of the amendment limiting the “ancient documents” exception to the hearsay rule and a discussion of the amendments to Rule 902 that allow certain electronic evidence to be authenticated by a written pre-trial certification of a qualified person.

At the heart of Trial Handbook is its unique Evidence Guide, also included as a laminated fold-out, which clearly explains the meaning, purpose, operation, and history of every rule, including how each rule applies to other cases and how leading cases construe a particular rule.

This essential title is available on PLI PLUS, our online research database. If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877-900-5291.

PLI PLUS Citation Guide

Ever wonder how to cite PLI Press publications using The Bluebook? We’ve created a new guide that outlines The Bluebook citation format for PLI Press Treatises, Course Handbooks, and Answer Books with sample citations included.

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The PLI PLUS Citation Guide is also available in our Training Center.

 

Treatise Update! The Corporate Tax Practice Series

We have recently updated our treatise The Corporate Tax Practice Series.

With contributions from more than 435 of the world’s leading tax practitioners, including former Internal Revenue Service and Department of Treasury officials, this 31-volume set is the definitive resource on corporate tax.

The 2017 edition of The Corporate Tax Practice Series contains 100 articles that have been updated to reflect the latest developments in topics ranging from LLC incentive compensation to modifying debt and its consequences. We’ve also added 31 new articles that have not
previously appeared in the series that tackle issues including:

• A financial and income tax analysis of earnouts
• S corporation acquisition techniques
• Misclassification of employees and Section 530 relief
• Significant modification of debt instruments

The updated treatise is available on PLI PLUS, our research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.

What’s New for May

We add content to PLI PLUS every month to ensure our subscribers have access to the most up-to-date and relevant secondary source legal documents. Renowned legal experts regularly update our acclaimed Treatises, Course Handbooks, Answer Books, Transcripts and Forms to reflect recent changes and developments in the law.

Click here to see what we added in May!

PLI Current: The Journal of PLI Press

We are pleased to announce that the Spring 2018 issue of PLI Current: The Journal of PLI PLUS  is available on PLI PLUS! Each issue of PLI Current features original articles that cover new and emerging developments impacting the law and the legal profession. In every issue you’ll find expert insights, commentary, and analysis from leading practitioners, including PLI authors and faculty members.

Articles in this Spring 2018 issue include:

PLI Current  is available through your PLI PLUS subscription.

Not a PLI PLUS subscriber? Click here to sign up for a FREE digital version of PLI Current. The journal is also available here for purchase in print.

Treatise Update! Social Media and the Law

We have recently updated our treatise Social Media and the Law, which helps you understand the legal environment and mitigate the risks of using social media platforms.

Social Media and the Law provides broad coverage of social media in a variety of legal contexts, including privacy, civil litigation, employment, criminal activity and prosecution, intellectual property, brand protection, defamation, advertising, and regulated industries. This release highlights recent new legislation, cases, and usage trends, as well as industry responses, by companies such as Facebook, Twitter, YouTube, and Google, to abuses of their services.

Several new sections have been added in this release, enhancing the comprehensiveness of the book:
Section 8:5, Consumer Review Fairness Act: This Act prohibits
non-disparagement clauses in consumer transactions, which some
companies had included to obligate customers to refrain from posting
negative reviews of the company, and to give the company the right to
impose a financial penalty for any violation of the clause.
Section 9:2.8, Revenge Porn: Thirty-eight states and the District of
Columbia have criminalized the practice of posting online revealing or
sexually explicit images or videos of a person, typically by a former
sexual partner, without the consent of the subject and in order to cause
the person distress or embarrassment.
Section 9:2.9, Performance Crimes: The posting of videos and live
streaming of criminal activities has escalated recently and become the
focus of great concern. The manner in which social media platforms
address such activities will be closely watched.
Section 9:2.10, Sex Trafficking: Human trafficking is prohibited
by both federal and state laws. The U.S. Senate Commerce Committee
has also recently approved a bill entitled Stop Enabling Sex Traffickers
Act of 2017 which would allow criminal and civil actions against websites
for “knowingly assisting, supporting or facilitating” sex trafficking
through the site.

In addition, throughout the book are updates on the many developments in this field that occurred in the last year or so, such as:
• Activity by the FTC against social media influencers for failing
to properly disclose associations with companies whose products
or services they endorse.
• FINRA’s new guidance on social networking websites and business
communications of regulated industries, allowing firms to
engage in native advertising that complies with FINRA Rule
2210, provided that unsolicited third-party comments posted on
a social network are not regarded by FINRA as communications
of the broker-dealer.
• Placement of social media advertisements by Russian-linked
firms with the aim to influence the 2016 presidential election,
and Facebook’s new approach to combat the effects of fake news.
• Recent class action employment lawsuits alleging violation of
Illinois’s biometric privacy law, largely based on the use of fingerprint-operated
time clocks.
• The FTC’s actions against TaxSlayer and Uber for security
breaches and inadequate customer privacy measures.
• Approval by the Uniform Law Commission of a model uniform
employee password protection statute, Employee and Student
Online Privacy Protection Act (ESOPPA), which has already
been introduced in three states.
• Recent amendments to Federal Rule of Evidence 902 that provide
additional guidance for parties seeking to authenticate social media
evidence.
• Impact of President Trump’s “tweetstorms”

The updated treatise is available on PLI PLUS, our online research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.

What’s New for April on PLI PLUS

 

We add content to PLI PLUS every month to ensure our subscribers have access to the most up-to-date and relevant secondary source legal documents. Renowned legal experts regularly update our acclaimed Treatises, Course Handbooks, Answer Books, Transcripts and Forms to reflect recent changes and developments in the law.

Click here to see what we added in April!

New Publication! Business-Related Provisions of the 2017 Tax Cuts and Jobs Act

PLI has recently made available a new publication, Business-Related Provisions of the 2017 Tax Cuts and Jobs Act.

This Special Alert discusses the impact of many of the complex provisions of the 2017 Tax Cuts and Jobs Act (“TCAJA”) on domestic and international business operations of C corporations, S corporations, and partnerships. It is organized in ten sections and covers:

  1. Introduction
  2. The individual “Rate Structure Changes” for both ordinary income and capital gains
  3. The corporate rate structure changes, including the individual tax on dividends and the dividends received deduction
  4. New Section 199A, which provides for a deduction for certain flow-through business income of sole proprietorships, partnerships, and S corporations
  5. A “First Take” on the impact of the TCAJA on the choice of form decision for domestic operations: C corporation, or flow-through entity
  6. The new limitation on the deduction for business interest
  7. The treatment under the TCAJA of carried interest, that is, profits interest earned by certain hedge fund and private equity managers
  8. Several significant changes impacting both individuals and corporations: (1) the depreciation rules, (2) the Section 179 deduction, (3) changes to the net operating loss deduction, (4) the limitation on excess business losses of an individual, and (5) changes to the like kind exchange provision, Section 1031
  9. Several changes in the international tax arena, including (1) the adoption of a territorial system, (2) the tax on the elimination of the deferral benefit, (3) the taxation of foreign high return amounts, (4) the anti-base erosion rules, and (5) restrictions on income shifting through transfers of intangibles
  10. A “First Take” on the TCAJA’s impact on the domestic M&A, that is, (1) taxable asset acquisitions, (2) taxable stock acquisitions, and (3) acquisitive reorganizations.

Business-Related Provisions of the 2017 Tax Cuts and Jobs Act is available on PLI PLUS, our online research database.  If you’d like to order a print copy, please email libraryrelations@pli.edu or call 877.900.5291.