In a 5-4 decision, a sharply divided U.S. Supreme Court today upheld the enforceability of widely used but controversial clauses in employment agreements, which require employees to forgo the possibility of proceeding collectively, and oblige them to resolve any disputes with their employers through individual arbitration. In the case of Epic Systems Corp. v. Lewis, which […]
Florida State Sales Tax Rate on Commercial Real Property Leases Reduced Further Beginning January, 2019
As a follow up to my November 2017 post, the Florida Legislature passed a tax bill (HB 7087) which includes a further reduction in the sales tax rate on commercial leases. As anyone who is involved in leasing commercial real property in Florida is aware, the State of Florida imposes a sales tax on rental […]
David Beckham-backed MLS Stadium Can Provide Assist to South Florida Real Estate Market
As the Miami Heat gear up for the playoffs, the Miami Marlins get ready for Opening Day under new management, and the Miami Dolphins prepare for the NFL Draft, a new Miami sports franchise is still just trying to find a place to call home. This past January, to great fanfare in downtown Miami, Major […]
The Eleventh Circuit Reaffirms the “Person Aggrieved” Standard
The Eleventh Circuit recently reaffirmed the “person aggrieved” doctrine in In re Petricca, 17-10325, 2018 WL 1020046, at *1 (11th Cir. Feb. 22, 2018). The person aggrieved doctrine provides that a person may appeal from a bankruptcy court’s order only if he is a person aggrieved by the order. The doctrine limits the […]
Impact of Tax Reform Act on Parties to Litigation
As a result of the new tax reform act (H.R. 1), signed into law by President Trump on December 22, 2017, a below-the-line deduction[1] for legal fees incurred in litigation is no longer available for tax years 2018 through 2025. Thus, plaintiffs in numerous categories of litigation could end up paying taxes on one […]
Governor Signs Community Association and Condominium Legislation
Following up on my February 16, 2018 post, Florida Governor Rick Scott signed House Bill 617, House Bill 841 and Senate Bill 7087 into law. Senate Bill 7087, which is the comprehensive tax package for the legislative session, authorizes vertical subdivisions of real property, specifically authorizing assessment of a “multiple parcel building” by allocating the […]