2006 Fall, Pg. 4. Introduction.

Authorby Dan Wise

New Hampshire Bar Journal


2006 Fall, Pg. 4.


New Hampshire Bar Journal Fall 2006, Volume 47, No. 3Taxes, Trusts, Judicial Review, and more. . .Introductionby Dan WiseA title for this issue was difficult to decide upon, as the issue is comprised of unrelated though interesting articles - introducing new laws, closely examining existing ones in light of new situations, and, in the case of an in-depth article by Eugene Van Loan, a critical reexamination of the history and assumptions behind a hallowed tradition. The issue also includes a unique, insiders' perspective on events from recent national headlines - the selection of two United States Supreme Court justices. And, like a reliable caboose, Charles DeGrandpre brings up the rear of the issue with another refreshing review of recent actions of the New Hampshire Supreme Court.

The first pair of articles addresses recent steps to modernize trust laws. Michelle Arruda, an estate lawyer, and William Ardinger, who concentrates his practice in tax matters, collaborated on an article that introduces and explains the Trust Modernization and Competitiveness Act of 2006, a new state law that, in this era of fluid capital, is designed to create an especially favorable environment for the establishment of trusts in New Hampshire. Mary Susan Leahy and Terry Knowles, New Hampshire Department of Justice's Assistant Director of Charitable Trusts, then analyze the Uniform Management of Institutional Funds Act (UMIFA) which has worked well in providing flexibility and also structure to the estate trustees' role. The article highlights some unanticipated consequences to aspects of the law as a result of large donations to charities that then suffered steep fluctuations in value.

The next pair of articles provides primers on two very different activities. Peter Beach, with the assistance of Christopher Hamlen, guide readers through the tax impacts of transactions involving intellectual property such as patents, copyrights, trade secrets, trade names, and "know-how" such as secret formulas. Attorney James Allmendinger then provides guidance and an update on a 30-year-old law, RSA 273A, governing the collective bargaining process for public employees.

Next, we have a pair of articles that deal with fundamental concepts of the United States and New Hampshire constitutions...

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