Category Archives: New Title!

New Title! Legal Guide to the Business of Marijuana

PLI recently published a new title, Legal Guide to the Business of Marijuana.

This title is a new and unique resource for lawyers who represent clients in what has been called the fastest growing industry in the United States. The majority of states have enacted laws legalizing medical marijuana — with nine states to date allowing for recreational use — but marijuana remains illegal under the Federal Controlled Substances Act, giving rise to constitutional challenges to these state laws under the doctrine of preemption. As a result, marijuana enterprises must operate in a legal and regulatory environment of uncertainty, and lawyers representing these enterprises must tread carefully when advising clients.

Written by James T. O’Reilly, a lawyer and public health specialist, Legal Guide to the Business of Marijuana offers critical guidance to help lawyers effectively represent their clients while steering clear of seen and as yet unseen perils implicit in the continued federal-state conflict. The guide provides discussion and analysis of:

• the complex and varying state regulation of medical and non-medical marijuana, including a survey of state cannabis laws, with summaries and citations

• federal law, enforcement, and preemption

• the various aspects of establishing and managing a marijuana enterprise, including the growing, licensing, labeling, transporting, and distribution of marijuana and related products

• the implications of preemption on employment, taxes, and banking

For lawyers new to representing marijuana clients, the author provides an understanding of the definitions of marijuana and other cannabis products, as well as a review of the policy and political issues that have led to the controversy and uncertainty of the current environment.

This essential new 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.

New Edition! Transfer Pricing Answer Book (2018 Edition)

PLI recently published the 2018 edition of Transfer Pricing Answer Book.

The phenomena of increasingly global business enterprises with valuable intangible property expose companies to transfer pricing enforcement by different countries around the world. Many of these countries are increasingly aggressive in enforcing their local transfer pricing rules, as they attempt to protect their tax revenue base. To avoid double taxation of the same income in this environment, companies often are required to deal with the highly specialized, bilateral treaty-based competent authority process developed to prevent double taxation at a time when trade mainly involved only two established countries. Even more challenging today, companies and tax authorities increasingly are faced with the potential for multiple taxation of the same income, as supply chains cross many borders and as the tax authorities of emerging countries become players in the global taxation process, and the resulting stresses, strains, and limitations of the bilateral treaty-based competent authority process have become more apparent.

In light of the high-dollar risks presented by the increased enforcement efforts of tax authorities worldwide, the complexity of the ever-changing, inherently uncertain transfer pricing standards, and the continually evolving business models of businesses adapting to the constantly changing global economy, companies need practical guidance to permit them to develop and defend their transfer pricing strategies.

Transfer Pricing Answer Book gives companies such guidance by discussing all aspects of transfer pricing, from initially planning a transfer pricing strategy, to alternative ways to defend the strategy from attack by two or more tax authorities, to resolving a case before competent authorities, to bringing a transfer pricing case to court. It also provides an overview of the IRS’s approach to transfer pricing enforcement. The book’s non-technical discussion is presented in a question-and-answer format that will appeal to readers regardless of their prior level of experience or familiarity with taxes in general and transfer pricing in particular.

Transfer Pricing Answer Book is an invaluable resource for company executives and their advisors who are seeking to better understand this important area of tax law–one that has become  an important economic facet of so many businesses.

The new edition 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.

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.

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.

New Title! Master the 8-K

Master the 8-KMaster the 8-K is the first publication from PLI’s new SEC Compliance and Disclosure series. It is a clear, concise, and comprehensive guide to filing the SEC’s Current Report on Form 8-K that every securities lawyer will want to have close at hand.

This handbook begins with an overview of the Form 8-K requirements and principles generally applicable to all Form 8-K Items, such as:

In this easy-to-use handbook, each Form 8-K Item is broken down and begins with “highlights” that, at a glance, alert you to critical matters about that Item, such as whether the “safe harbor” applies, whether there are exhibit requirements, whether there are possible update requirements, and whether there are critical definitions to consider. Then, you will find step-by-step instructions and expert practice tips on:

  • Triggering events and disclosure requirements for every Form 8-K Item
  • The requirements for effective disclosure controls
  • Filing procedures and deadlines
  • Possible 8-K “traps”, such as update requirements, and how to avoid them

Master the 8-K also includes sample disclosure language, and detailed appendices containing the Form 8-K itself, key regulations, and SEC Compliance and Disclosure Interpretations (C&DIs)—it is intended to be a stand-alone resource for those attempting to master the Form 8-K.

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’s New Guide to Financial Services Mediation!

Did you know that Mediation Can Be a Powerful Tool for In-House Counsel? Check out the interview below with the editors of PLI’s new Financial Services Mediation Answer Book (2017 Edition) .

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Financial Services Mediation Answer Book 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.

New Edition! Essential Trial Evidence: Brought to Life by Famous Trials, Films, and Fiction

Book - Essential Trial Evidence BookPLI’s Essential Trial Evidence: Brought to Life by Famous Trials, Films, and Fiction (2nd Edition) is a unique and insightful guide to the law of evidence. Author Martin A. Schwartz enlivens an intricate, technical subject by using engaging, evidentiary examples from popular culture to provide a strong understanding of the Federal Rules of Evidence and its interpretive case law, which represents the prevailing evidence law in the United States.

This unique instructive approach also provides an understanding of how popular culture sources inform jurors’ preconceptions about the trial process. Illustrations from famous cases, movies, novels, cartoons, and other media highlight the presumptions jurors bring to the courtroom.

Essential Trial Evidence: Brought to Life by Famous Trials, Films, and Fiction (2nd Edition) covers a wide range of issues, including relevance and unfair prejudice, the rule against hearsay and its numerous exceptions, recent developments in expert testimony, and the various impeachment methods.

You’ll receive clear guidance on the following:
– Differences between expert witness and lay witness testimony, including how courts handle the dual fact-expert witness
– Procedures for juror questioning of witnesses
– Admissibility of videotape evidence
– Recent developments under the Confrontation Clause
– Requirements for introducing electronic evidence,
– And more!

This essential new 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.

Employment Law Yearbook 2017 Now Available

 

EmploymentLawThe 2017 edition of Employment Law Yearbook covers the most important issues facing today’s employers and employment law practitioners. In this tight employment market and amid the rapidly changing global economy, it is imperative that employers and employment law practitioners understand the legal implications of a wide range of workplace actions. Authored by Orrick, Herrington & Sutcliffe LLP’s Employment Law Practice Group, a nationally recognized leader in this field, Employment Law Yearbook 2017 substantially revises the 2016 edition and provides a review of current developments in the law, including case decisions, statutes, and other events of interest to employers in the past year, as well as practical steps employers can take to minimize their risks and comply with the law.

Revised annually, Employment Law Yearbook 2017 is an essential reference for in-house and outside corporate attorneys and human resource professionals, as well as attorneys representing plaintiffs and defendants in employment-related litigation.

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.

Trial Handbook (Spring 2017 Edition) Now Available!

Trial Handbook VOLUME 1_2_2017Trial Handbook (Spring 2017 Edition) is the one-stop resource you can trust in 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, sample jury selection questions, Trial Handbook gives you the knowledge and tools to:

  • Develop solid trial briefs and strong case plans
  • Prepare lay and expert witnesses and organize your exhibits more effectively
  • Master voir dire to maximize your chances of getting the most sympathetic jurors
  • Make a clear record at trial to aid jurors’ understanding of your case
  • Build a rapport and your credibility with the jury throughout the trial
  • Use opening statements to put your cases, clients, and proof in the most favorable light
  • Give summations that blend evidence and issues to paint a thoroughly persuasive picture
  • Exploit discovery materials at trial to get an additional edge
  • Lay the proper foundation for various forms of evidence
  • Capitalize on the powerful probative impact of visual aids at trial
  • Apply proven direct examination and cross-examination techniques
  • Use pretrial, trial, and post-trial motions to gain strategic advantages
  • Draft clear, legally sound jury instructions that subtly sway judges

At the heart of Trial Handbook is its unique Evidence Guide, now 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.

Volume 2, the Case Authority, includes thousands of case summaries of decisions under the rules, arming you with the latest evidentiary resources to help you prevail at trial.

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.

Federal Bail and Detention Handbook 2017 Now Available

Federal Bail & Detention 2017

 

Federal Bail and Detention Handbook 2017, written by the Honorable John L. Weinberg, provides judges and lawyers alike with quick, on-point answers to all aspects of federal bail and detention law. The Handbook provides legal professionals with a comprehensive guide to the Bail Reform Act of 1984, including relevant statutory language, legislative history and appellate case law. It analyzes each step of the process, including:

  • Requirements at the initial appearance
  • Factors the court considers in determining whether bail should be granted
  • What conditions may properly be attached to a release on bail
  • Proper procedures to be taken when there is a failure to appear
  • How to appeal orders of release and detention
  • The Handbook’s Table of Cases lists every federal appellate decision of significant precedential value that interprets or applies the Act.

Designed as a practical tool to be used both in court and the office, Federal Bail and Detention Handbook 2017 includes “Practice Pointers,” designed by Judge Weinberg to provide defense counsel and Assistant U.S. Attorneys with strategic suggestions for dealing with the Act. In addition to the sample orders and motions included in the Handbook, the 2017 edition includes, in Appendix III, a comprehensive collection of the official, nationally recommended forms relating to release and detention.

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