Firm Insights
Preventing a late or invalid S corporation election or termination is a high priority for S corporations, their owners, and their advisors. It requires relentless attention to detail because the very existence of an S corporation involves a proverbial minefield of traps for the unwary. Subchapter S (Internal Revenue Code §§ 1361-1379) is filled with…
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Last year at this time I welcomed the annual Public Domain Day with an apt quote from Winnie-the-Pooh: “It isn’t much good having anything exciting, if you can’t share it with somebody.” As I explained in that post, A.A. Milne’s beloved tale of the fictional teddy bear and his pals had entered the public domain…
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Ever since he rode down that Trump Tower gold escalator in June of 2015 to launch his campaign for president, the name Donald J. Trump has inspired either adoration or abomination. But for we intellectual property lawyers, whether we admire or loathe the man, we view him as the gift that goes on giving. Indeed,…
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