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In ERISA Litigation episode 4 (due to the digital re-mastery of episode 2), Bentley Tolk explores two standard of review cases from the 7th Circuit.

As a real estate professional, you have been asked to review a landlord’s “standard form” multi-tenant office lease on behalf of the tenant. As you are reading the provisions dealing with the pass-through of building operating expenses (referred to in leases variously as “Operating Expenses,” “Basic Costs,” “CAM Charges,” etc., but generally defined as those costs and expenses incurred by the landlord in the operation of the building), you come across something like the following provision (sometimes commonly referred to as a “gross up” provision): Notwithstanding the foregoing to the contrary, (a) the Operating Expenses that vary with occupancy and

Background The IRS is currently conducting a highly-publicized, large-scale audit program targeting taxpayers who have avoided or evaded U.S. income taxes through the use of undisclosed Swiss and other foreign bank and financial accounts. This summary outlines the principal U.S. Federal reporting requirements applicable to U.S. persons who maintain foreign bank and financial accounts, and the penalties for failure to meet those reporting requirements. This summary also describes an IRS amnesty program available to U.S. persons who have failed to properly report their foreign accounts and income on those accounts.  Taxpayers who have failed to properly disclose their foreign bank

In the second episode, Bentley Tolk of Parr Brown Gee & Loveless interviews Michael J. Salmanson of Salmanson Goldshaw, PC about some recent cases involving ERISA preemption: Golden Gate Restaurant Ass’n v. City and County of San Francisco, 546 F.3d 639 (9th Cir. 2008); Golden Gate Restaurant Ass’n v. City and County of San Francisco, 2009 U.S. App. LEXIS 5191 (9th Cir. Mar. 9, 2009); and American Council of Life Insurers v. Ross, No. 08-1406 (6th Cir. Mar. 18, 2009).  Those cases have important implications for ERISA litigation defense – both in the Ninth and Sixth Circuits, and in Utah and elsewhere. The