Every taxpayer has an estate tax exemption, which allows you to “shield” assets from the federal estate taxation. This federal estate tax exemption can be used to transfer assets to your beneficiaries, whether outright or in trust. Bequests to your spouse however are generally not subject to estate tax.

The federal estate tax exemption amount (before taxation commences at the 45% estate tax rate) is $3,500,000 in 2009; therefore, together you and your spouse can shield up to $7,000,000 from federal estate taxation with the proper estate planning and accompanying documentation. To take full advantage of this exemption, you need both (1) proper estate planning documentation and (2) proper asset ownership. (more…)

In the case of McKorpen v. Central Gulf Steamship Corporation, 544 F.3d 396 (5^th Cir. 1968) the Fifth Circuit of the United States Court of Appeals established what has now commonly been referred to as the McKorpen Defense. The McKorpen Defense applies to a seaman’s right to cure if he gets injured. (more…)

Why You Need a Maritime Admiralty Offshore Accident Lawyer

The Merchant Marine Act of 1920 is one of three congressional laws commonly referred to as the “Jones Act”. Formerly, it was found at 46 U.S.C. Section 688, et seq. and was recently codified in October, 2006 at 46 U.S.C. Section 30104 et seq. The purpose of the Jones Act was to recognize the importance of a strong merchant marine system for national defense, and the growth of foreign and domestic commerce by protecting the mariner. Dating back for many centuries, the shipping industry has long been accepted as vital to the economic existence of countries. It was always important that when a seaman was injured far from home, it was the duty of the ship owner to repatriate the injured worker. (more…)

Why You Need a FELA Lawyer

Enacted in 1908, the Federal Employers’ Liability Act was passed by Congress and signed into law to protect America’s railroad workers. The Act, commonly referred to as FELA (pronounced “fee-lah”), was the US Government’s response to the harsh treatment of workers that worked days and nights, seven days straight forging the railway into unsettled territories. The work was hard, the terrain was rough, the pay was low and many thousands of workers would die every year. Nevertheless, it was steady work for all types of immigrants that spoke no English and would otherwise not be able to get a job to feed their families. However, when a railroad worker was injured there was no remedy for them. Hence, Title 45 U.S.C. Section 51, et seq. (FELA) was Congress’ answer. A FELA lawsuit must be filed within three (3) years of the injury date or it is barred by the Statute of Limitations. At Gordon & Elias ( www.gordon-elias.com ), we have been fighting for the rights of injured railroad lawyers for years and know how to (1) get you your necessary medical treatment and (2) get you the maximum economic recovery you deserve. (more…)

International Recruitment – Managing H-1B and OPT Workforce

As most HR professionals who hire internationally know, the H-1B visa category is one of the most useful nonimmigrant options for individuals who will be employed temporarily in the US. HR professionals are also aware of the annual cap placed on the H-1B visa, and how this cap can close doors to some potential employees. The annual cap of 65,000 Bachelor’s Degree-holding nonimmigrants and 20,000 Master’s Degree- holding nonimmigrants applies to each fiscal year (October 1st to September 30th). This article provides a brief overview of the ever increasing popularity of H-1B visas, how to identify possible H-1B applicants in your workforce, H-1B alternatives, and how to address gaps in authorized employment and mitigate the risks and liabilities to your organization. (more…)

ESTA is a new electronic system implemented to collect and maintain a record of visitors who want to travel to the United States under the Visa Waiver Program (”VWP”).

“Rather than relying on paper-based procedures, this system will leverage 21st century electronic means to obtain basic information about who is traveling to the U.S.without a visa,” said Homeland Security Secretary Michael Chertoff. (more…)

Anirudh Rao 5^th Year LL.B, University Law College, Bangalore

Introduction: Over the past several years, advances in computer software have brought us time-saving business programs, educational software that teaches basic and sophisticated subjects, graphics programs that have revolutionized the design industry, Internet applications that help connect us with other computer users, and an increasingly complex variety of computer games to entertain us. As the software industry grows, everyone stands to benefit for it enables us to perform tasks with a greater degree of efficiency and accuracy. Compared to literature, music and movies, computer software is a relatively new form of intellectual property. Nevertheless, software is protected under the very same laws.

The copyright infringement of software or software piracy refers to practices which involve the unauthorized copying of computer software. Pirated software hurts everyone—from software developers to retail store owners, and ultimately to all software users. Furthermore, the illegal duplication and distribution of software has a significant impact on the economy.
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Oral wills, or nuncupative wills, are permitted in many states under limited circumstances. However, a form of guidelines should be utilized if you are planning on making an oral will to be assured that it will be honored.

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At times, circumstances in our lives may change. This can be due to a remarriage, birth, death, divorce, change of address, change of executor or guardian, or other situations where our present will may not cover everything that we now believe it should, but for the most part, it is still factual. We may have acquired additional assets or, in the alternative, we have recently disposed of assets that are bequeathed (assigned to a specific person) in our present will, or we wish to distribute one specific part of our assets in a different manner. It is under these conditions where it can be beneficial to change one specific part of a will rather than rewrite an entire will. It can also be far more cost-effective to draft a codicil when only a specific portion of a will needs to be altered.

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Theoretically, anyone with assets should have a will. A person without a will is said to have died intestate. When someone dies intestate, his or her assets generally pass as follows:

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