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Using recent case law as a guide, this article provides practical tips for drafting restrictive covenants in retail leases.
“Smart” checklists and integrated forms offer many benefits to practitioners, ranging from improving the quality of legal practice and reducing costs to helping lawyers comply with their ethical obligations to their clients and avoid malpractice.
A mistake in the IRA rollover process—the failure to complete the rollover within 60 days of a distribution—can be costly to the client from an income tax standpoint. There is, however, the ability to apply for relief from the IRS. The requirements for requesting a waiver of the 60-day period provide inherent practical advice for attorneys advising clients about the rollover process.
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