Model Rules of Professional Conduct

Model Rules of Professional Conduct
Author: American Bar Association. House of Delegates
Publisher: American Bar Association
Total Pages: 216
Release: 2007
Genre: Law
ISBN: 9781590318737

The Model Rules of Professional Conduct provides an up-to-date resource for information on legal ethics. Federal, state and local courts in all jurisdictions look to the Rules for guidance in solving lawyer malpractice cases, disciplinary actions, disqualification issues, sanctions questions and much more. In this volume, black-letter Rules of Professional Conduct are followed by numbered Comments that explain each Rule's purpose and provide suggestions for its practical application. The Rules will help you identify proper conduct in a variety of given situations, review those instances where discretionary action is possible, and define the nature of the relationship between you and your clients, colleagues and the courts.

Income Taxation of Trusts and Estates

Income Taxation of Trusts and Estates
Author: Alan S. Acker
Publisher:
Total Pages:
Release:
Genre: Trusts and trustees
ISBN: 9781617469855

"... provides detailed coverage of the rules governing the income taxation of estates, trusts, and their beneficiaries"--Page iii.

When Marriage Ends

When Marriage Ends
Author: Hans-Jürgen Andreß
Publisher: Edward Elgar Publishing
Total Pages: 433
Release: 2009-01-01
Genre: Political Science
ISBN: 1848447205

When Marriage Ends offers a comprehensive and insightful contribution to the study of economic effects of divorce and it also contributes to the comparative study of family policies and family law regimes in Europe. The book can be recommended not only to students and researchers interested in family studies but also to legal and public policy practitioners. Jana Chaloupková, Central European Journal of Public Policy This is a double-faced book, which should be read by everybody who is concerned about the societal effects of divorce. It shows that divorce has negative economic and social consequences, not only in the Anglo-Saxon countries, but also in the most generous welfare states of Europe, where divorce is widely accepted. Moreover, these effects are more negative for women than for men, even in the most gender-equalitarian welfare state. But it also shows that social policies can mitigate these negative consequences. Jaap Dronkers, European University Institute, Italy In recent decades the probability of divorce and separation among married and cohabiting couples has increased significantly in most European countries. Focusing on both economic and social aspects, this comprehensive volume explores the consequences of partnership dissolution at the individual level. The contributors use personal characteristics, properties of the partnerships and the institutional context to explain coping behaviours. The book comprises reports on eight countries, which have tentatively been classified as: the male breadwinner (Belgium and Germany), the dual earner (Denmark, Finland and Sweden), the market (Great Britain) and the family model (Spain and Greece). It also contains four cross-national comparative studies addressing the wider impacts of divorce, including labour force participation, residential mobility and housing, household income, and poverty and lifestyle deprivation. Complemented by the editors authoritative introduction, this timely study will prove invaluable to graduate students and researchers interested in the economics and sociology of the family. Legal and public policy practitioners will also find the book an insightful addition to the current literature.

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)

(Circular E), Employer's Tax Guide - Publication 15 (For Use in 2021)
Author: Internal Revenue Service
Publisher:
Total Pages: 52
Release: 2021-03-04
Genre:
ISBN: 9781678085223

Employer's Tax Guide (Circular E) - The Families First Coronavirus Response Act (FFCRA), enacted on March 18, 2020, and amended by the COVID-related Tax Relief Act of 2020, provides certain employers with tax credits that reimburse them for the cost of providing paid sick and family leave wages to their employees for leave related to COVID‐19. Qualified sick and family leave wages and the related credits for qualified sick and family leave wages are only reported on employment tax returns with respect to wages paid for leave taken in quarters beginning after March 31, 2020, and before April 1, 2021, unless extended by future legislation. If you paid qualified sick and family leave wages in 2021 for 2020 leave, you will claim the credit on your 2021 employment tax return. Under the FFCRA, certain employers with fewer than 500 employees provide paid sick and fam-ily leave to employees unable to work or telework. The FFCRA required such employers to provide leave to such employees after March 31, 2020, and before January 1, 2021. Publication 15 (For use in 2021)