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Healthy Homes For Healthy Families Project For Children

Editor: Samantha, please give our readers some background on the history of the Medical-Legal Partnership for Children, which started at the Boston Medical Center in 1993. Morton: The Medical-Legal Partnership for Children was a creation of the chair of Pediatrics at Boston Medical Center, Dr....

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Coverage Issues Implicated In Network Security Insurance

In light of the well-publicized losses of customer data in the retail and banking industries, it should come as no surprise that insurance addressing this risk is already a rapidly growing niche market and is expected to become a major product for the insurance industry in the future. Loss of...

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Taxing Sales Of Copyrights And Computer Software: Is Capital Gain Treatment Available?

In speaking with creators of intellectual property and their legal advisors about tax issues, a question often arises as to the availability of capital gain treatment for the transfer of copyrights and computer software.The context is usually as follows: Client, a corporate entity, developed...

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The Role Of The Corporate Secretary In The New Post-Sarbanes/Oxley Arena

Editor: How has corporate governance changed and evolved since the implementation of Sarbanes-Oxley in 2002? Rave: Corporate governance has evolved into a completely new aspect of management responsibility. Most companies have created disclosure or compliance committees and many valuable resources...

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A New Day For The FMLA

In 1993, when U2, Duran Duran, and the Pet Shop Boys had the hits of the day, the Family and Medical Leave Act ("FMLA") made its debut in companies across the U.S.A. That was more than fourteen years ago. It was a very different world. Despite our transformation during that time, there were no...

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GAAP Requirements For GP Financial Statements Drive Changes In Fund Documents

GAAP (generally accepted accounting principles) determines whether or not a general partner has "control" of an investment partnership such that the general partner must consolidate the limited partnership financial results with the general partner's own financial statements. Companies that serve...

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Executive Compensation Proxy Disclosure: Achieving A Balance?

Editor: Mr. Rodriguez, would you tell our readers something about your professional experience? Rodriguez: I practice in the area of tax-sensitive transactions, with a focus on executive compensation and related corporate governance matters. I am a partner at the New York office of Day Pitney,...

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