RECENT NEWS

Petitions for Writ of Certiorari – Utah Court of Appeals

Zack Peterson August 2014, Updated September 2014 In any given year, the Utah Court of Appeals issues in excess of 300 published decisions and this number is often close to, if not in excess of, 400 opinions. This means that 200 parties in a given year leave Utah’s intermediate appellate court with a feeling of […]

Inherited IRA’s Are Not Protected in Bankruptcy

bankruptcy inherited IRA

June 2014 On June 12, 2014, the United States Supreme Court ruled that an IRA inherited by an individual (other than a spouse) is subject to a debtor’s creditors in a bankruptcy proceeding. Clark v. Rameker, 573 U.S. 7th Circuit (2014). In order to allow a debtor a fresh start, the bankruptcy code allows the […]

The New and Improved Utah LLC

For many years the limited liability company (“LLC”) has been the entity of choice for entrepreneurs and small businesses. However, in the intermountain region the Wyoming and Nevada LLCs have been widely regarded as being more business friendly and having better asset protection characteristics than the Utah LLC. With the enactment of the Utah Revised […]

Employee Record Retention and Destruction

January 2013 The beginning of a calendar year is a good time for employers to review their document retention status. All employers should establish and maintain a clear record retention policy identifying the location of records, a reasonable schedule of retention and destruction, and a records administrator. Documents related to employee recruitment and selection, such […]

The “Gang of 8” Senators Release the Border Security, Economic Opportunity and Immigration Modernization Act of 2013

April 2013 After months of debate, negotiations and speculation, the “Gang of 8,” made up of eight Republican and Democratic senators charged with the task of composing an immigration reform bill, has released its much-anticipated proposal. On Wednesday, April 17, the 844-page bill (titled the “Border Security, Economic Opportunity and Immigration Modernization Act of 2013“) […]

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