As noted in the Spring 2009 edition of Estate Planning & Tax Advisor, beginning in 2010, the income limitation for converting a traditional IRA to a Roth IRA no longer applies, thereby allowing higher income taxpayers to convert to Roth IRAs.

Employee theft is a significant source of loss in the hospitality industry. Reports have found that 34 percent of employees in the 18-to-29 age bracket believe that stealing from their employer is justifiable.

In 1983, American Express launched an innovative partnership with the Statue of Liberty restoration project.

In television programs and movies, following some slight or wrong, an aggrieved party will turn to the aggressor and say, "I'll see you in court!"

Would readers working for companies that are subject to no conceivable risk of asbestos litigation please step forward? Dear reader, not so fast ...

While the Southeast United States escaped the worst of feared damage from Hurricane Matthew, the storm did take more than 40 lives in the U.S. and cause extensive power outages, flooded roads and dams, and damage to buildings from Florida to Virginia.

Many observers are gaga over blockchain's business potential. It's time to take a deep breath and separate the reality from the hype.

Prohibition of smoking within apartments has become a burning issue for co-op and condo boards throughout the greater New York area. Must a board impose such a ban on residents' conduct...

Law firms seeking to switch their professional liability insurance carriers are often asked to fill out an application which asks, among other things, whether any of the covered attorneys are aware of "any acts that could form the basis for a malpractice claim against them."

As the devastation wrought by Superstorm Sandy brought home, natural disasters can imperil even the most rock-solid businesses and the survival of a business often hinges on how quickly and completely it is able to recover from such a catastrophe.

The wildfire that struck Boulder County, Colo., on December 30 was the most destructive in the state's history.

When is a wrongful coverage denial just a breach of contract — and when is it an act of bad faith? This question is asked by almost every policyholder whose claim is denied.

Preston Byrne, a columnist for CoinDesk's Opinion section, is a partner in Anderson Kill's Technology, Media and Distributed Systems Group. He advises software, internet and fintech companies.

On June 27, Barclays Plc agreed to pay $448 million in fines to UK regulators over allegations that it improperly manipulated Libor and Euribor.

While the risks posed by data breaches are by now widely recognized, effective management of the risk is lagging. Statistics indicate that concern about data breaches is up ...

For the Risk Manager of a hospitality company, the worst nightmare is a loss that - despite the risk modeling, despite the careful planning of risk transfers, and despite having placed a high-quality set of insurance programs - falls into some unforeseen gap in coverage.

As of today (May 26, 2015), approximately 23 states and the District of Columbia have legalized cannabis for medical use, and four of these states — Alaska, Oregon, Colorado and Washington — and Washington, D.C., have legalized cannabis for recreational use as well.

When you rent a captive, is it taxed as if you own it? The IRS recently resolved that question in Revenue Ruling 2008-8.

China's new Cybersecurity Law, effective on June 1, 2017, was adopted at the 12th People's Republic of China National People's Congress.

Rule 15c2-11 of the Securities and Exchange Act of 1934 (the "Rule") governs the information, review and maintenance requirements for broker-dealers listed in the public over the counter ("OTC") markets.