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Insights

When the 90-day Preference Period is not 90 Days

It's generally known that Bankruptcy Code section 547(b)(4)(A) provides that for non-insider creditors, a preferential transfer is one made "on or within 90 days before the date of the filing of the petition."  The calculation of the 90-day "preference […]

Severance Payments to Terminated Employees are Taxable Wages

Employers must treat severance payments to involuntarily terminated employees as taxable wages.  In an 8-0 opinion, the Supreme Court held that such payments are "remuneration for employment" for which taxes much be withheld and paid under the Federal […]

Michael A. Logan

The Constitutional Powers of a Bankruptcy Judge: Why it Matters

On June 9, 2014, the United States Supreme Court issued the decision Executive Benefits Insurance Agency v. Arkinson, Trustee of the Estate of Bellingham Insurance Agency, Inc., which deals with the constitutional limits on bankruptcy judges.  The Bellingham […]

Joseph M. Coleman

LITIGATION ALERT: Top-Level Domain Names: A New Frontier

First, think back to October 2013—the federal government had just experienced a 16-day shutdown and the internet only had 22 generic Top-Level Domains ("gTLDs").  Of these 22 gTLDs, there were less than a handful of gTLDs which were […]

Michael A. Logan

Tenants Beware: Your Landlord's Bankruptcy Could Result in a Lost Lease

It is unfortunate, but true: a commercial tenant may someday be required to deal with a bankrupt landlord.  Any bankruptcy filing can be complicated and chaotic.  But, a tenant faced with a landlord's is more than just a creditor who is […]

EEOC Puts Severance Agreements In Its Crosshairs

It may be time to reassess what are widely considered to be standard provisions in your severance agreements. One of the EEOC’s latest initiatives is to target fairly routine provisions in severance agreements, including non-disparagement, non-disclosure […]

Kane Russell Coleman & Logan PC Adds New Associate

BJ primarily focuses on construction defense and represents general contractors and subcontractors in complex, multi-party construction defect and personal injury litigation, arbitration, and OSHA investigations.  He also has experience in commercial […]