Bln Editorial Board: Message from the Editors

• Publication year: 2018
• Author: Juan Carlos Moran and David Perl

BLN Editorial Board: Message from the Editors

Juan Carlos Moran and David Perl

In Issue 2 of the 2018 Volume of Business Law News (BLN), we continue in our tradition of providing legal knowledge applicable to our day-to-day realities and practices. Of particular focus in this issue are the tax ramifications of the Tax Cuts and Jobs Act passed in late December 2017, with many of its provisions taking effect at the start of 2018, though other important and relevant topics are also included. Specifically:

As an on-going BLN featured article, Thomas R. Phinney and Paul Pascuzzi not only review the top ten recently decided cases in Test Your Knowledge: Recent Developments in Insolvency Law, but also provide an opportunity to earn MCLE credit.
Kenneth W. Minesinger and Richard Ardito take on the Tax Cuts and Jobs Act (TCJA) to explore some of the ramifications it will have on businesses. While not an exhaustive review, Business Tax Changes in the Tax Cuts and Jobs Act provides an overview of some of the more significant changes. From the reduction of corporate tax rates to the elimination of the alternative minimum tax, the authors detail some of the day-to-day changes businessowners will experience.
Though many of the Homeowner Bill of Rights provisions enacted in 2012 had a sunset date for January 1, 2018, many of these provisions have been replaced with parallel statutes becoming effective on the same day. Andrew W. Noble explores in 2018 Changes to Homeowner Bill of Rights how these recent changes affect mortgage servicers and homeowners, and how courts and litigators have begun to respond.
Settlements and judgments are particularly rewarding when a sum of money is associated with the outcome. Robert W. Woods updates his previously featured 2017 article to reflect the passage of the Tax Cuts and Jobs Act, providing his ten rules attorneys should know regarding tax consequences to settlements and judgments in Post Trump Tax Reform, How Legal Settlements are Taxed.
Derek R. Hoffman's New Rules of Groundwater Management in California:

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