ArticleWhere Do You Find States' Attorney Client Privilege Principles?Unlike the rules-based work product doctrine, the attorney-client privilege developed organically in every United States jurisdiction.United StatesLitigation, Mediation & ArbitrationMcGuireWoods LLP
ArticleWhere Should Lawyers Look For The Applicable Attorney-Client Privilege?The attorney-client privilege originated in Roman law, and flourished under what John Adams labeled "that most excellent monument of human art, the common of law of England." United StatesLitigation, Mediation & ArbitrationMcGuireWoods LLP
ArticleWho Conducts A Privilege Review When The Government Seizes Potentially Protected Documents?Although the attorney-client privilege does not rest on constitutional principles, criminal defendants' right to counsel generally prevents the government from intruding into privileged communications. United StatesLitigation, Mediation & ArbitrationMcGuireWoods LLP
ArticleFairfax County, Virginia, Board Of Supervisors Adopts 'Parking Reimagined'The Fairfax County Board of Supervisors adopted "Parking Reimagined" on Sept. 26, 2023.United StatesReal Estate and ConstructionMcGuireWoods LLP
ArticleLoudoun County, Virginia, Board Decides To Begin CPAM And Map UpdatesDespite staff asking to defer this work until the zoning rewrite process is completed in fall 2023, the board members decided to proceed.United StatesReal Estate and ConstructionMcGuireWoods LLP
ArticleSpotsylvania County, Virginia, Also Addresses Development And Regulation Of Data CentersOn July 11, 2023, the Spotsylvania County Board of Supervisors approved amendments to the county's comprehensive plan to incorporate long-term planning goals for data center uses.United StatesReal Estate and ConstructionMcGuireWoods LLP
ArticleSupreme Court Upholds Use Of Disparate Impact In FHA ClaimsThe Supreme Court's decision approved the approach to the issue taken by the courts of appeals, which had uniformly endorsed the disparate impact theory.United StatesReal Estate and ConstructionMcGuireWoods LLP
ArticleTexas Anti-Indemnity and Anti-Additional Insured Legislation - HB 2093On June 17, 2011, Texas Governor Rick Perry signed HB 2093, anti-indemnity and anti-additional insured legislation that constitutes significant changes for the construction industry.United StatesReal Estate and ConstructionMcGuireWoods LLP
Article2014 State Death Tax Chart 17 May 2014This chart is maintained for the McGuireWoods LLP Website and is updated regularly.United StatesTaxMcGuireWoods LLP
Article409A Audit Lucky Number Is . . . 50The IRS announced Friday that it has selected 50 companies to get a special 409A audit. United StatesTaxMcGuireWoods LLP
ArticleIRS Adds Round of Applications for Allocations of New CREBs to CooperativesOn Sept. 1, 2010, the IRS released Announcement 2010-54 to solicit applications from cooperative electric companies (cooperatives) for $190,795,445 of New Clean Renewable Energy Bond (New CREBs) volume cap. United StatesTaxMcGuireWoods LLP
ArticleIRS Draft Schedule H For 2011 Form 990Tax-exempt hospitals will be required in 2011 to respond to questions on financial assistance policies, billing and collection practices, emergency medical care and individuals eligible for financial assistance. United StatesTaxMcGuireWoods LLP
ArticleIRS Provides Long-Awaited Guidance On Charitable Gifts To Disregarded Limited Liability CompaniesTaxpayers had no definitive guidance as to whether a charitable contribution to a disregarded LLC owned by a charity would entitle the donor to a federal income tax charitable deduction.United StatesTaxMcGuireWoods LLP
ArticleIRS Suspends For Further Study Contributions To 501(C)(4) OrganizationsIn a directive issued today to IRS offices, the Service is suspending any further examination activity on the gift tax treatment of contributions to 501(c)(4) organizations.United StatesTaxMcGuireWoods LLP
ArticleIs The Reign Of 409A Waning?In the comprehensive tax reform proposal by Representative Camp issued yesterday, Section 409A would be repealed. United StatesTaxMcGuireWoods LLP
ArticleLimitations on GRATs May Be CloseOur update of March 29, 2010, summarized the usefulness of Grantor Retained Annuity Trusts (GRATs) in estate planning, and reported action by the House of Representatives to limit that usefulness by requiring all GRATs to have a minimum term of 10 years. United StatesTaxMcGuireWoods LLP
ArticleSupreme Court Grants Government’s Petition For Certiorari in Quality StoresOn Oct. 1, 2013, the U.S. Supreme Court granted the government’s petition for writ of certiorari in United States v. Quality Stores, Inc., et al., 693 F.3d, which held that certain severance payments received by employees were not subject to taxation under the Federal Insurance Contribution Act (FICA). United StatesTaxMcGuireWoods LLP
ArticleTax Policy Update: Wyden Releases Modifications To MarkBefore the Senate Finance Committee met to markup a package of tax extenders, Chairman Ron Wyden released a modified version of the base package.United StatesTaxMcGuireWoods LLP
ArticleThe 2010 Tax Act's Impact on Estate Planning and Administration: Making Sense Out of the ConfusionUnder a new U.S. law, individuals and their fiduciaries and advisors have an opportunity to minimize estate, gift, and GST taxes while maximizing the amounts passing to family members, charity, or other beneficiaries. United StatesTaxMcGuireWoods LLP
ArticleSafe Harbor - On Hold?On 28 January 2014, Viviane Reding, Vice-President of the European Commission, and Justice Commissioner, gave a speech at the Center for European Policy Studies (CEPS) think tank, calling for "A data protection compact for Europe". WorldwidePrivacyMcGuireWoods LLP