Chapter 12 Bankruptcy Rates Have Increased in Most Agricultural StatesBy Nigel Key, Jonathan Law, & Christine WhittDecember 2021Researchers from USDA, Economic Research Service recently created a new measure of bankruptcy rates that allows for a more accurate comparison of bankruptcy rates across states and over time.
Drafting for Easement Scope Condition Subsequent ViolationsBy Alan E. StumpfNovember 2021Easement drafting remedies are brought to the forefront in A Flock of Seagirls LLC v. Walton County Florida, in which the court terminates expansive use of an easement by the dominant tenement.
ISBA Launches Rural Practice Fellowship Program as Component of Rural Practice InstituteBy Daniel R. Thies & Lois J. WoodJanuary 2021In an effort to address the ongoing shortage of attorneys practicing in rural Illinois, the ISBA has launched the Rural Practice Institute Fellowship Program, which aims to connect rural and small-town law firms interested in hiring law clerks and associates with law students and newer attorneys desirous of practicing law in rural areas of Illinois.
Lesson From the Tax Court: The Right Way To Do Conservation EasementsBy Prof. Bryan CampJanuary 2021Kumar Rajagopalan and Susamma Kumar v. Commissioner shows how taxpayers can properly deduct the donation of a conservation easement if they have good planning, good representation, and good luck.
Thinking About Retiring? Better Know About ‘Tail’ CoverageBy Loren Golden & Leonard F. AmariNovember 2021If you are thinking about retirement and want peace of mind, it is important to pay attention to tail coverage to protect your family and estate.