Blog: Opinions & Observations
To Give or Not To Give Before Dec. 31 - November 2012
November 02, 2012
For gifts made in 2012 and individuals dying in 2012, the estate tax exemption, gift tax exemption and generation-skipping transfer tax (“GSTT”) exemption are all $5,120,000 (less prior taxable gifts). This exemption applies to each donor/decedent. In addition, the surviving spouse of a decedent who died in 2011 or 2012 and who did not fully utilize his estate tax exemption can use his or her deceased spouse’s unused exemption (“DSUE”). This...
Read MorePlanning with Powers of Attorney – the Virginia Uniform Power of Attorney Act - October 2012
October 04, 2012
I have practiced law in Virginia for almost thirty years, focusing primarily on estate planning and administration, and related business succession planning. Over the last decade, I have found that the number of issues and controversies surrounding the use and abuse of powers of attorneys has increased dramatically. This is probably due to a number of different factors, including our increasingly litigious population, the easy accessibility of form...
Read MoreThe Top Five Issues Affecting Community Associations in 2012 - September 2012
September 12, 2012
I have dedicated a significant part of my law practice to Common Interest Community Associations, educating both residents and boards of directors and helping them understand their rights and the value of their neighborhood. As each year comes to an end, I am often asked about the most significant issues affecting community associations throughout the year. The following is a list if the top five issues affecting community associations in...
Read MoreDeferred Action for “DREAMers” - August 2012
August 17, 2012
The Department of Homeland Security began offering deferred action for qualified undocumented immigrants on August 15, 2012. Deferred action does not confer lawful status to an individual, but it does stop the accumulation of unlawful presence for the duration of the deferral period.Qualified individuals may receive deferred action for a period of two years. The individuals receiving approval of deferred action will not be placed into removal proceedings...
Read MoreRecent Developments in Virginia Sovereign Immunity Law - June 2012
June 25, 2012
The doctrine of “sovereign immunity” stems from the ancient common law proposition that the king or queen (“the sovereign”) cannot be sued without his or her consent. While this was once absolute immunity under the common law, it has been abrogated in various ways over the centuries, but is still a strong factor in determining whether liability exists against public governmental entities and their employees within the Commonwealth of Virginia. Recently,...
Read MoreJune 04, 2012
Tug boat owners, cargo carriers, cruise ships, and pleasure vessel owners take notice -- this past February, the National Marine Fisheries Service acting under authority of the Endangered Species Act, 16 U.S.C. sections 1531-1544, listed the Atlantic Sturgeon as “Endangered” in the Chesapeake Bay. The listing decision gives tremendous protection to the fish; anyone who treats the fish in a manner that qualifies as a “take” risks civil penalties up to...
Read MoreMay 22, 2012
School booster clubs, such as those formed to support bands or sports groups, have become a popular way for parents to get involved in their children’s extracurricular activities. One of the common activities that booster clubs participate in is assisting the students in fundraising, such as selling candy bars or washing cars. Naturally, some of the students may raise more funds than others. It would seem only fair to credit those individuals in...
Read MoreApril 12, 2012
Spousal support issues in divorce proceedings will be decided by the court if the parties are unable to reach an agreement. Virginia offers no uniform formula for determining whether or not permanent spousal support should be awarded, nor is there such a formula for determining the nature, amount or duration of spousal support. Instead, the trial court makes these decisions based upon a number of factors and circumstances for each particular case....
Read MoreAn Introduction to Hiring Foreign Workers - March 2012
March 16, 2012
Employers seeking to hire foreign nationals must be careful to comply with all requirements of United States immigration law as well as the rules and regulations from the U.S. Department of Labor. Immigration laws are complex, constantly change, and present harsh consequences for those who fail to strictly conform to their requirements. Of paramount importance for both the employer and the foreign worker is the need to maintain valid work authorization...
Read MoreProtecting Proprietary Assets from Wrongful Disclosure: The Uniform Trade Secrets Act - March 2012
March 08, 2012
A frequently litigated business dispute is the enforceability of non-compete clauses in employment contracts that seek to prevent a current employee from going to work for a competitor, particularly where that former employee might attempt to solicit your customers or clients, invite your current employees to join him at his subsequent place of employment or uses your confidential and propriety procedures, techniques, or methodologies....
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