Phish

Phishing in the Dark – Does your Company have a Coverage Blind Spot?

Cyber attacks and data breaches seem to be making headline news almost daily.  As the cyber-security industry evolves and becomes more sophisticated, however, cyber criminals are increasingly targeting an age-old vulnerability – the human element.  Recently, there has been an uptick in “social engineering scams,” including phishing and spear phishing scams, in which cyber criminals trick the recipient of an … Continue reading »

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IRS Announces Increase to Federal Transfer Tax Exemption and Gift Tax Annual Exclusion

The IRS recently published Rev. Proc. 2017-58 (LINK TO https://www.irs.gov/pub/irs-drop/rp-17-58.pdf), which announces the annual inflation adjustments for certain federal tax provisions for 2018.  Among many other adjustments, the lifetime federal estate, gift and generation-skipping transfer tax exemption was increased from $5.49 million to $5.6 million.  Accordingly, the estate of an individual dying in 2018 will only incur federal estate tax … Continue reading »

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Understanding Washington’s Voluntary Cleanup Program (VCP)

Voluntary Cleanup Program In the State of Washington, the owner of contaminated property has the option to perform a cleanup independently and request technical assistance and opinions from Washington’s Department of Ecology (“Ecology”) regarding the sufficiency of the cleanup.  This process is called the Voluntary Cleanup Program (“VCP”).  As will be discussed below, it is important to note that the … Continue reading »

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When a Retail Tenant Goes Dark – Part Two

This post follows up on a prior article addressing the myriad issues that can occur when a retail tenant abandons the premises before the expiration of the lease term: When A Retail Tenant Goes Dark – Part One. This is a growing concern for shopping mall owners and their property managers who are seeing brick and mortar tenants default at a higher … Continue reading »

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When A Retail Tenant Goes Dark – Part One

Despite strong consumer confidence and the lowest unemployment level in a decade, retail defaults this year are expected to surpass those in 2009 when the economy was in the throes of the Great Recession. Sorry, We’re Closed, The Economist, May 13, 2017.  This general trend means brick-and-mortar shopping center owners and their property managers are increasingly facing the variety of … Continue reading »

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