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Attorney Rob Macklin

Why “Red Teaming” is Critical When Selling a Business

The military spends a lot of time planning, updating plans, scrapping plans and replanning. If you’ve ever served, you can attest to the amount of time and effort required to nail down every variable that is considered and planned for to achieve an objective.

How Might Joe Biden’s Tax Proposals Affect You?

On April 28, 2021, President Joe Biden presented his proposed “American Families Plan” in an address to the nation. The address set forth hoped-for “once in a generation” investments focused on benefits to American families. These investments included expanded government-funded education, increases in various child and earned income credits, paid leave proposals, and reformation of...

Section 1031 Tax Deferred Exchanges: Implications of the Biden Proposal

On April 28th, 2021, President Biden revealed a slew of tax proposals. One of these proposals involved curtailing the use of a long-standing planning tool -- the Tax Deferred Like-Kind Exchange. Flowing from Section 1031 of the Internal Revenue Code, Section 1031 exchanges are a key component of the investment real estate market, especially for...

The Supreme Court Issued Google v. Oracle Copyright Decision

The practice of using, and reusing, software interfaces written by others is common within the field of software engineering and development. Multiple federal circuits have held that software source code, as a whole, can be copyrighted, but the question as to what extent code can be copied, particularly API code, was an unanswered question. In...