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• Making Use of Nova Scotia Unlimited Companies ( June 2005 )
  

  The Nova Scotia unlimited company is the only Canadian entity treated as a corporation for Canadian tax purposes but also eligible to be “disregarded” for tax purposes in the United States. Accordingly, any adviser to US companies with interests in Canada, or to Canadian companies with interests in the U.S., will want to consider whether (or, more often, how) his or her client can make use of a Nova Scotia unlimited company.

• Delaware Amends Renowned Business Statutes ( July 2004 )
  

  In the Summer of 2004, Delaware's Governor Minner signed into law bills amending the renowned Delaware Revised Uniform Partnership Act, Delaware Revised Uniform Limited Partnership Act, Delaware Limited Liability Company Act, and Delaware Statutory Trust Act. A number of these amendments are technical in nature, while others represent a continuing effort by the State of Delaware to create a progressive environment for business organizations. This article will touch upon some of the more significant amendments to DRUPA, DRULPA, DLLCA and DSTA.

• New Domestic Partnership Act Affects New Jersey Employers ( June 2004 )
  

  The New Jersey Domestic Partnership Act ("the DPA"), which takes effect on July 11, 2004, was enacted to grant same-sex couples and unmarried opposite-sex couples legal status and many, but not all, of the same rights as legally married couples. The DPA accomplishes this by expressly amending several state statutes to include domestic partners within their coverage.

• HUD 2530 Committee Developments ( April 2004 )
  

  In light of the interest in an earlier 2530 working group meeting, we are reprinting here our written comments. Discussions will likely yield operational changes sometime after the proposed rules go into effect.

• U.S. Supreme Court Update ( November 2003 )
  

  Among the cases to be decided by the U.S. Supreme Court during 2003-2004 are three that should be of interest to commercial clients: how a corporate owner's payments into a profit sharing plan under ERISA should be treated in a bankruptcy case (<i>Yates v. Henton</i>), how credit card limit fees are characterized in the Truth in Lending Act (<i>Household Credit Services, Inc. v. Pfennig</i>), and whether the IRS may collect the tax debts of a partnership from individual partners absent a separate assessment against those partners (<i>United States v. Galletti</i>).

• Synthesis of Lipid A Derivatives and Their Interactions with Polymyxin B and Polymyxin B Nonapeptide ( May 2003 )
  

  Sepsis is a life-threatening condition resulting from bacterial infection and release of an endotoxin or poison called lipid A. Lipid A is the primary constituent of the outer membrane of gram-negative bacteria. As the poison is released, patients suffer from low blood pressure induced shock. Patients who enter suffer septic shock reportedly experience a 50-60% mortality rate.

• Breaking Up is Hard to Do: Why You Need a Shareholders Agreement ( April 2003 )
  

  It is hard not to pick up a newspaper or a magazine without reading all about all the gory details of the latest divorce involving the rich or famous, and the contents of a prenuptial agreement. While it would seem that the only connection between these celebrity divorces and small business partners, is the latest edition of <u>People Magazine</u> sitting in their waiting room. Most small business partners owners would be wise to learn a lesson from their more rich and famous celebrity counterparts, and prepare the corporate equivalent of a prenuptial agreement - a Shareholders Agreement.

• Massachusetts Business Organizations: Choosing Your Business Structure ( October 2001 )
  

  From a single musician with his own record label to a multinational conglomerate with thousands of employees, all businesses must choose an organizational structure whose complexity and form meet the company's needs. Choosing the appropriate structure for you requires a thorough analysis of your business.

• Venture Finance in the (New) New Economy ( September 2000 )
  

  This article reviews how companies should have a solid business plan when seeking venture capital in the new economy.

• FAQ: Incoming Investment ( July 2000 )
  

  Are there any prohibitions or restrictions on foreign investment in the U.S.? Can foreign investors establish who.