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  • Article

    2017 Cook County Second Installment Real Estate Tax Bills Due August 1, 2018

    The 2017 Second Installment Real Estate Tax Bills for Cook County, Illinois are due on Wednesday, August 1, 2018.
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    2018 Cook County First Installment Real Estate Tax Bills Due March 1, 2019

    The 2018 First Installment Real Estate Tax Bills for Cook County, Illinois are due on Friday, March 1, 2019.
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    2018 Cook County Second Installment Real Estate Tax Bills Due August 1, 2019

    The 2018 Second Installment Real Estate Tax Bills for Cook County, Illinois are due on Thursday, August 1, 2019
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    2019 Cook County First Installment Real Estate Tax Bills Due March 3, 2020

    The 2019 First Installment Real Estate Tax Bills for Cook County, Illinois are due on Tuesday, March 3, 2020.
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Condominium Deconversion Legal Issues

    Condo owners opposing the bulk sale must submit a written objection to the sale within 20 days of the approval of the sale.
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Illinois Legislature Contemplating Post Executive Order Action For Real Estate Matters

    Given the changes we see on a daily basis to various States' relaxing of Executive Orders, legislatures are thinking about what happens after the current Executive Orders expire.
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    IRS Grants Extensions Of 1031 Exchange Deadlines

    On April 9, 2020, the Internal Revenue Service released Notice 2020-23 ("Notice 2020-23"), which updates Notice 2020-18, "Additional Relief for Taxpayers Affected by Ongoing Coronavirus...
    United StatesReal Estate and Construction
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    2015 Cook County First Installment Tax Bills Due March 1, 2016

    The 2015 First Installment Real Estate Tax Bills for Cook County, Illinois are due on Tuesday, March 1, 2016.
    United StatesTax
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    2015 Cook County Second Installment Tax Bills

    The 2015 Second Installment Real Estate Tax Bills for Cook County, Illinois are due on Monday, August 1, 2016.
    United StatesTax
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Cook County Board Considers Waiving Late Fees On Second Installment Property Taxes

    On May 21, 2020, the Cook County Board of Commissioners will consider a proposal to waive late fees (interest penalties) on the second installment of real property taxes,...
    United StatesTax
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Federal Regulator To Accept Comments On Proposed Curbs To Late Charges For Containers

    Less than a year after the West Coast ports of the United States recovered from labor disputes that resulted in significant transportation delays, the 2016...
    United StatesTransport
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    EPA PIP (3:1) No Action Assurance Period Set To Expire September 4, 2021

    As was previously reported in our March 26, 2021 client advisory, the U.S. Environmental Protection Agency ("EPA") on January 21, 2021 promulgated five final rules under the Toxic Substances Control Act...
    United StatesEnergy and Natural Resources
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Recent Changes In U.S. Securities Law May Allow More Financing Options For U.S.-Based Subsidiaries

    On August 26, 2020, the U.S. Securities and Exchange Commission (SEC) adopted final amendments expanding the definitions of "accredited investor" and "qualified institutional buyer"...
    United StatesCorporate/Commercial Law
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Emergency Appeal In Hanjin Shipping Case Highlights Disconnect Between Bankruptcy And Maritime Law In The United States

    A number of towage and bunker suppliers have requested the intervention of a district court judge to clarify whether the U.S. Bankruptcy Court has authority to "effectively extinguish... maritime liens" on chartered vessels.
    United StatesInsolvency/Bankruptcy/Re-Structuring
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    We Understand The Challenges Of Managing A U.S. Workforce

    Masuda Funai's Employment, Labor & Benefits group offers the full range of employment counseling, investigations, negotiations and litigation services on behalf of management.
    United StatesEmployment and HR
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Cybersecurity Due Diligence Remains A Critical Focus In U.S. M&A Transactions

    As cybersecurity incidents and regulatory scrutiny intensify, M&A buyers are placing unprecedented emphasis on evaluating target companies' cyber defenses during due diligence. This analysis explores how cyber-related risks now influence deal valuation, transaction timing, and post-closing integration, while examining the specific areas buyers scrutinize—from governance structures and incident response capabilities to regulatory compliance and insurance coverage. Understanding these evolving diligence
    United StatesCorporate/Commercial Law
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    5th Circuit Orders OSHA Not To Implement Or Enforce Its Vaccination Mandate

    Last night, the United States Court of Appeals for the Fifth Circuit (the "5th Circuit") granted the petitioners' motion for a stay pending judicial review of OSHA's COVID-19 Vaccination...
    United StatesEmployment and HR
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Board Resolution Did Not Override Employee Handbook Requirements

    Recently, the United States Court of Appeals for the Fourth Circuit vacated a district court's grant of partial summary judgment when it found that a board resolution was insufficient to terminate...
    United StatesEmployment and HR
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    Leaning Forward Into 2022 - Issues You May Have Missed

    During 2021, three issues demanded the attention of human resource professionals and management.
    United StatesEmployment and HR
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.
  • Article

    H-1B Employers' Obligations: What Is A Public Access File?

    H-1B employers must create and maintain Public Access Files containing specific documentation for each H-1B worker, with strict requirements for accessibility and retention. Understanding these regulatory obligations is crucial, as non-compliance can result in substantial monetary penalties and exclusion from H-1B and permanent residence programs.
    United StatesImmigration
    Masuda, Funai, Eifert & Mitchell, Ltd.
    Masuda, Funai, Eifert & Mitchell, Ltd.

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