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Connecticut Pension Practice: Rules for the Military Case
By Mark E. Sullivan
This article will explore the Uniformed Services Former Spouses’ Protection Act; basic rules for division of military retirement benefits, with illustrations from reported trial-level and appellate cases; the Survivor Benefit Plan; disability issues; and resources to help the lawyer facing one of these cases.
Lessons from Stowe
By Gil Fried
While Connecticut does not have major stadiums such as MetLife or Yankee Stadium, attorneys in the state can face crowd management cases involving casinos, bars, night clubs, concert venues, college athletic, high school athletic, and even some professional sport venues. This article examines some of the key liability issues as examined by a local expert who has handled over 30 of the biggest crowd management cases in the past 25 years.
How to Avoid the Attention of the IRS When Making Family Limited Partnership Gifts
By Bruce A. Johnson
The formation, operation, and appraisal of a family limited partnership are critical steps to successfully transferring wealth between generations. This article addresses what actions will likely trigger an IRS audit and what the taxpayer can do to strengthen their position to make a successful gift of a family limited partnership interest.