Allocation of expenses in a defined contribution plan: Pro rata vs. per capitaBy John CallasEmployee Benefits, October 2003The Department of Labor recently released its third Field Assistance Bulletin (FAB). A FAB is intended to provide guidance to DOL investigators who conduct compliance audits as well as to practitioners who have day-to-day responsibility for compliance with federal laws and regulations.
Alphabetical listing of casesInsurance Law, September 2003Adams ex rel. Adams v. American International Group, Inc., ___ Ill.App.3d ___, ___ N.E.2d ___, ___ Ill. Dec. ___ (1st dist. 5th div. 2003) Pre-judgment interest (1392)
Alphabetical listing of casesInsurance Law, July 2003American Country Insurance Company v. Williams, ___ Ill.App.3d ___, ___ N.E.2d ___, ___ Ill. Dec. ___ (1st dist. 5th div. 2003) Exclusions: Intentional Act (1387)
Alphabetical listing of casesInsurance Law, February 2003Atchison, Topeka & Santa Fe Railway Company v. St. Paul Surplus Lines Insurance Company, 328 Ill.App.3d 711, 767 N.E.2d 827, 263 Ill. Dec. 101 (1st dist. 1st div. 2002) Exclusions: Employer's liability (1368)
Amendment to Human Rights Act addresses employee use of language other than English in the workplaceBy Yvonne M. KatoRacial and Ethnic Minorities and the Law, December 2003On Friday, July 18, 2003, Governor Blagojovich signed Senate Bill 679 into law. This amended the Illinois Human Rights Act to provide that employers can no longer discriminate against their employees who speak multiple languages.
Analysis of two recent tax cases decided by the Illinois appellate courtBy Stanley R. KaminskiState and Local Taxation, August 2003In JM Aviation, Inc. v. Department of Revenue, Illinois Appellate Court, First District, First Division (June 2, 2003), the taxpayer, JM Aviation (an Illinois corporation) acquired an aircraft from Southern Aircraft Services, Inc. (SAS) (a Florida corporation).
Annual survey of administrative law 2002Administrative Law, March 2003"Administrative law" concerns the policy making, ratemaking, decision making, rulemaking, licensing and other requirements and procedures of administrative bodies.
Answers to quiz:Real Estate Law, February 20031. a, c
2. b, c
3. a, c
Anticipatory neglect across state lines: What can a parent appeal?By Michael W. RaridonChild Law, December 2003A recent appellate case, In Re A.H., Jr., presents an unusual fact pattern and several unusual questions. Can neglect to one sibling allow the court to find another sibling neglected-even if the second child resides in another state, with a non-neglectful parent, and the minor was not even present when the alleged neglectful behavior took place?
The Antitrust Counselor: BenchmarkingBy Mildred L. CalhounOctober 2003The impetus to benchmark waxes and wanes according to the current management theory in vogue at any given time, but regardless of management imperatives, benchmarking always requires significant antitrust scrutiny.
Appellate court holds Supreme Court Rule 504 is applicable to DUI casesBy Larry A. DavisTraffic Laws and Courts, May 2003Since the Supreme Court's decision in 1976 in Village of Park Forest v. Fagan, 64 Ill. 2d 264, 356 N.E. 2d 59 (1976), it has been this author's experience that many courts have been reluctant or have refused to apply the provisions of Supreme Court Rule 504 (166 Ill. 2d R. 504) to major traffic offenses, such as DUI.
Arbitration of disputes before The New York Stock ExchangeBy James F. DunnebackGeneral Practice, Solo, and Small Firm, April 2003Many of the national securities markets provide a mechanism for resolution of customer and employer/ employee disputes.
Arbitration of disputes before The New York Stock ExchangeBy James F. DunnebackBusiness Advice and Financial Planning, February 2003Many of the national securities markets provide a mechanism for resolution of customer and employer/ employee disputes
Arbitration: It’s here to stayBy Douglas A. DarchHuman and Civil Rights, December 2003The cost of access to the courts has long been an issue for the practicing bar, as well as advocates for the poor.
Are tax returns privileged documents?By William F. MarutzkyFederal Taxation, January 2003Generally speaking, pretrial discovery rules are meant to be interpreted liberally in accordance with the policy favoring broad pretrial discovery
As good as it gets: Appeals’ fast track mediation, settlement and post-appeals mediation*By Karen V. KoleFederal Taxation, April 2003The Appeals mission is to resolve tax controversies, without litigation, on a basis that is fair and impartial to both the Government and the taxpayer and in a manner that will enhance voluntary compliance and public confidence in the integrity and efficiency of the Service.
Attorney fees for appeal under Oil and Gas Release ActBy James K. WestonMineral Law, December 2003In the recent case of Maschhoff v. Klockenkemper, the issue was whether the successful party at the trial level was entitled to recover attorney fees both for the trial and also the appeal under the Oil and Gas Lease Release Act.
Attorney General issues opinions affecting units of local governmentBy Lynn PattonLocal Government Law, December 2003Under section 4 of the Attorney General Act (15 ILCS 205/4 (West 2002)), the Attorney General is authorized, upon request, to give written legal opinions to state officers and state's attorneys on matters relating to their official duties.
Attorney general issues opinions affecting units of local governmentBy Lynn PattonLocal Government Law, April 2003Under section 4 of the Attorney General Act (15 ILCS 205/4 (West 2000)), the Attorney General is authorized, upon request, to give written legal opinions to state officers and state's attorneys on matters relating to their official duties.
Automobile mechanic’s and/or garageman’s liensBy G. Bradley HantlaGeneral Practice, Solo, and Small Firm, January 2003In the March, 2002 issue of the ISBA's General Practice newsletter, I authored an article dealing with automobile mechanic's and garageman's liens.
Bankruptcy treatment of ipso facto clauses in intellectual property licensesBy Beverly A. BernemanIntellectual Property, December 2003Attorneys who insert an "ipso facto clause" into an intellectual property license hope to give their client an "out" in the event that the other party files a bankruptcy.
Basic workers’ compensation law for local governmentsBy Daniel S. WellnerLocal Government Law, December 2003Approximately 60 percent of any municipality's liability dollars are spent to pay workers' compensation benefits to injured employees.
Be careful what you wish for—Secretary of State rulemaking on expanded use of breath alcohol ignition interlock device enters final stagesBy Marc Christopher LoroAdministrative Law, May 2003In Part One of this article, I noted that the General Assembly passed two bills (P.A. 92-248 and 418) during its last session which amended several sections of the Illinois Vehicle Code, found at 625 ILCS Art. 5 (the IVC), pertaining to the offense of driving under the influence (found at §11-501 of the IVC), the Secretary of State's hearing process for obtaining driving relief, and the Secretary's use of the breath alcohol ignition interlock device ("interlock" or "BAIID").
Be careful what you wish for—Secretary of State rulemaking on expanded use of breath alcohol ignition interlock device enters final stagesBy Marc Christopher LoroAdministrative Law, April 2003The General Assembly passed two bills (P.A. 92-248 and 418) during its last session which amended several sections of the Illinois Vehicle Code, found at 625 ILCS Art. 5 (the IVC), pertaining to the offense of driving under the influence (found at §11-501 of the IVC), the Secretary of State's hearing process for obtaining driving relief, and the Secretary's use of the breath alcohol ignition interlock device (interlock or BAIID).