The Beggs & Lane Blog
Federal Civil Asset Forfeiture: Part 1
Can the federal government seize a person’s assets? Yes. Can the federal government seize a person’s assets—even if there haven’t been any criminal charges? Yes. Sound unfair? It probably does. An explanation: If an asset (real estate, money, cars, etc.) was involved in committing a crime, the federal government has the right to seize that asset in civil proceeding. (A quick reminder: A civil proceeding is one in which a party seeks money or property—but no one is at risk of criminal penalties such as jail or prison. For example: A personal injury case is a civil proceeding.) The seizure [...]
Arraignment in Federal Court – What to Expect
If you or someone you know has been arrested on a federal criminal charge, you know that everything seems to happen very quickly. Typically, in the days after the arrest, a criminal defendant must attend an arraignment. What is an arraignment? An arraignment is a relatively short proceeding in which the prosecutor informs the defendant of the criminal charges against the defendant and the defendant enters a plea—guilty or not guilty—to the charges. The arraignment is heard before a Magistrate Judge of the U.S. District Court. Pursuant to Rule 10, Federal Rules of Criminal Procedure, the arraignment must be conducted [...]
COPYRIGHT LAW UPDATE: Congress Passes CASE Act of 2020 To Create Copyright Small Claims Tribunal
By Stephen D. Wilson | December 22, 2020 On December 21, 2020, Congress passed the Copyright Alternative in Small-Claims Enforcement Act of 2020 (CASE Act), as part of the Consolidated Appropriations Act, 2021. The CASE Act provides a voluntary small claims system to adjudicate copyright infringement claims that do not exceed $30,000. The CASE Act is intended to provide a lower-cost alternative to copyright infringement litigation in federal court. The Act directs the United States Copyright Office (USCO) to establish a new Copyright Claims Board (CCB) within one year of enactment (unless the Register of Copyrights extends the deadline for [...]
CARES Act – Net Operating Losses
On March 27, 2020, Congress passed the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) to provide relief for the acute economic fallout from the coronavirus (COVID-19) pandemic. The CARES Act, among other things, aims to provide significant aid to businesses and employees. One of the key business tax provisions relates to the operating losses for corporations and partnerships. Corporate Net Operating Losses - Limitations and Carrybacks. · Prior to the enactment of the CARES Act, corporate net operating loss (“NOL”) carryforwards were deductible only to the extent of 80% of taxable income, and NOLs generally could not be [...]
UPDATED Families First Coronavirus Response Act
Families First Coronavirus Response Act Emergency Paid Sick Leave Act and the Family and Medical Leave Expansion Act Last Updated: April 7, 2020 Summary: Starting for any leave on or after April 1, 2020, Employers with fewer than 500 employees are required to provide paid, protected leave to employees who are unable to work, whether at the workplace or remotely, as follows: Employees who need leave from work for the following reasons related to the Coronavirus are entitled to up to 2 weeks of 100% paid leave that is in addition to whatever other leave they may have accrued: Subject to a government [...]
Paycheck Protection Program (CARES Act)
Paycheck Protection Program Part of the CARES ACT (Coronavirus Aid, Relief, and Economic Security Act) Enacted Friday, March 27, 2020 Last Updated: April 7, 2020 Summary: Private lenders are offering Small Business Administration (SBA) low interest loans requiring no collateral, no personal guarantees, 6 month to 1 year payment deferrals, and substantial loan forgiveness, which makes the loans wholly or partially “free money” in a sense. The program is funded with 350 Billion Dollars offered on a first come, first serve basis. The last date for loans is June 30, 2020, but the money may be gone before the end of June. Who is [...]