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On April 20, North Dakota became the most recent state to enact a version of the Revised Uniform Unclaimed Property Act (2016). The new law, which takes effect on July 1 does not overhaul the state's general three year dormancy period, but does provide useful clarity on the reporting or remittance
In a recent decision, The Third Circuit Court of Appeals held that despite NextEra Energy Inc.’s (“NextEra”) contractual undertaking to bear its own costs in connection with a merger, it had made a plausible claim for allowance of an administrative expense claim for these costs. This followed an
In most companies and financial institutions, unclaimed property compliance is treated as an ancillary operational responsibility unrelated to the “business” of the firm. After all, as with many regulatory obligations, unclaimed property compliance is not a profit-generating activity. That said, t
Summary This article explores the history of Perini Corp. v. Greate Bay Hotel & Casino, Inc.
An increase in the likelihood of subcontractor insolvencies and bankruptcy petitions is but one of the economic impacts the COVID-19 pandemic has and will continue to have on the construction industry. Therefore, prime contractors and construction managers should have some understanding of the comm
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Overview: The ending to cannabis prohibition requires major changes to various laws, regulations, and caselaw. This session discussed these ongoing changes: What changes have already occurred, what is currently happening under the new administration, and what is expected to occur? The s
McElroy, Deutsch, Mulvaney & Carpenter, LLP (“McElroy Deutsch” or “the Firm”) today announced that twenty-one of its attorneys have been named to the 2021 New Jersey Super Lawyers and Rising Stars lists with one of its attorneys, Joseph P.
Click Here to Register Overview Why You Should Attend 2020 was a year like no other. The impacts of COVID-19 on the economy and the ways in which businesses operate, and the results of the 2020 Presidential election, will continue to affect the tax landscape as we move into 2021. As a result,