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It is hardly uncommon for two properties to be sold at the same time. The properties may be located adjacent to each other and used to operate a single business, or a motel may be placed on one lot while the other lot is undeveloped land. For the purposes of this article, let’s consider two hypothetical properties: Whiteacre and Blackacre.

After a two-year battle over the effectiveness of "additional-insured endorsements" in Oregon's construction insurance industry, a clear ruling in January 2005 from the Oregon Supreme Court ensured that this traditional risk-allocation method for Oregon construction projects remains standing.

Mention the term "spam" to anyone these days and the response is likely to be very negative, possibly hostile. Spam is a nuisance suffered by millions of Americans every day. Last year, the federal government addressed the issue of spam by enacting the Controlling the Assault of Non-Solicited Pornography and Marketing Act, better known as the CAN-SPAM Act.

Depending on the type of transaction, a letter of intent has many other names, including term sheet, memorandum of understanding, agreement in principle, binder, and commitment letter. Regardless of the name, the function is the same: to outline the basic terms of a transaction. What differs is why a party decides to use a letter of intent and whether it is intended to be binding or non-binding.

The IRS recently issued Rev Proc 2005-14, 2005-7 IRB. This Revenue Procedure clarifies that the exclusion of gain from the sale of a principal residence under IRC § 121 may be combined with a like-kind exchange under IRC § 1031. This Revenue Procedure also provides six examples of how these two provisions of the Internal Revenue Code work together.

Selling shares of a company in an IPO (initial public offering) was once the most popular way to reward early investors in a firm. But the IPO just isn’t what it used to be. Even though the number of IPOs spiked in early 2006, only a handful of all companies are choosing to go public.