Insights

Related Medical Services Under the IDEA

Under the Individuals with Disabilities Education Act ("IDEA"), local boards of education have a duty to ensure...

The Admissions Process: Due Process Rights

The Appellate Division has recently changed the procedural requirements which must be satisfied when local boards of...

Sexual Harassment in Schools: Recent Supreme Court Decisions

* 94% of students polled in New Jersey public schools believe peer to peer sexual harassment happens...

Recent New Jersey Program Allows Technology Businesses to Sell Tax Losses and Credits

New Jersey's Technology Business Tax Certificate Transfer Program allows new or expanding technology and biotechnology businesses to...

The Internal Revenue Service Restructuring and Reform Act of 1998

The Internal Revenue Service Restructuring and Reform Act of 1998 made some noteworthy tax law changes that...

Gifted Stock’s Value Can Be Reduced for Built-In Capital Gains Tax

The IRS has consistently allowed taxpayers to discount the value of closely-held business interests for lack of...

College Savings Plans Offer Unique Tax Benefits

A provision allowing for the creation of "qualified state tuition programs" was added to the Internal Revenue...

New Jersey State Tax Refunds May Be Available to Taxpayers Who Have Disposed of Loss-Generating Property

On January 14, 1999, the New Jersey Supreme Court in Koch v. Director, Division of Taxation, reversed...

Natural Resource Damages: New Jersey’s New Approach

The New Jersey Department of Environmental Protection ("NJDEP") recently has taken dramatic new steps to require persons...