Home Log In | Shopping Cart | Check Out
CLE Courses Free CLE CLE State Bundles California MCLE

Free CLE

Earn free continuing legal education credit. Try any course from the MCLEZ catalog and earn free CLE credit before you spend a dime. We are confident that when you earn free continuing legal education credit with MCLEZ, you'll find it to be the easiest, most stable and user-friendly online platform to complete your MCLE requirement.

It's easy- simply choose a course from the course catalog below, and click the Try button. Once your account is set up, you can start the course for CLE credit. When the course is complete, you'll get an MCLE certificate of attendance which you may present to your state CLE regulatory board as proof of completion.

When you're satisfied with the experience, purchase the appropriate state bundle to complete the rest of your CLE requirement. If you aren't satisfied, you're free to walk away, and you'll have earned at least an hour of free CLE credit. Shopping for continuing legal education online doesn't get easier than this. Try before you buy. Limit 1 free course per customer.

CLE Course Catalog

State: Practice Area:

 

Appellate Jurisdiction

View Course Details

Appellate Jurisdiction Details


Price:
Free. (Normally $19.99)

Course Description

When a lower court makes a judgment on a case, an attorney must decide whether that judgment is ripe for an immediate appeal. In this course, Mr. Pollis discusses the balancing tests inherent in appellate jurisdiction. When is the need for appellate review more Important than the Interruption of trial-court proceedings? When is the need for appellate review worth the cost to the judicial system of providing it?

In the federal court system, the general rule is that orders entered during the course of a pending case are not appealable until the entire case has been resolved. This principle is commonly known as the "final judgment rule.? Mr. Pollis will discuss the benefits and exceptions of the ?final judgment rule.? Mr. Pollis will also examine how state appellate jurisdiction; especially in Ohio, differ against their Federal counterparts. The course will also examine the intricacies of separating claims in the appeals process and how appellate jurisdiction differs in civil and criminal courts.

Course Agenda

The Balancing Tests Inherent in Appellate Jurisdiction

  • When is it important?
  • Is it worth the cost?
  • Appellate Jurisdiction in Federal Court

  • Overview of Federal Appellate Jurisdiction issues
  • The Final Judgment Rule
  • Benefits of the Final Judgment Rule
  • Exceptions to the Final Judgment Rule
  • State Appellate Jurisdiction

  • Ohio State Appellate Jurisdiction
  • Ohio State Constitution
  • What is a Final Order?
  • R.C. 2505.02
  • Civ.R. 54 (B)
  • "Final Order" vs. "Final Appealable Order"?
  • What is a claim?
  • Applying Rule 54(B): Two-Part Test
  • Final Order in a criminal case
  • Improper appeal
  • Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 0.9 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO - General: 1.14 Credits
    FL - General: 1.0 Credits
    KY - General: 1.0 Credits
    MO - Self Study: 1.1 Credits
    NC - General: 0.75 Credits
    ND - Self Study: 1.0 Credits
    NH - General: 0.9 Credits
    NJ - General: 1.0 Credits
    NY - General: 1.0 Credits
    OK - Distance Learning: 1.0 Credits
    TN - General: 0.95 Credits
    TX - General: 1.0 Credits
    VA - General: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WI - On-Demand: 1.0 Credits
    WV - General: 1.1 Credits

    Course Presenter(s)

    Andrew Pollis

    Andrew Pollis is certified by the Ohio State Bar Association as an appellate-law specialist. Andrew Pollis joined the faculty of Case Western Reserve University in 2008 as a Visiting Assistant Professor and was appointed as an Assistant Professor effective July 2011.

    Before coming to Case, Andrew Pollis practiced law for 18 years in the litigation department of the Cleveland-based law firm of Hahn Loeser & Parks LLP. In private practice he focused extensively on appellate and general-commercial litigation. He has argued in numerous state and federal appellate courts across the country and has had two cases in the United States Supreme Court. He also has extensive trial experience, amassing verdicts totaling over $560 million since 2003, as well as experience in class-action litigation on the defense side.

      Course Price:
    Free. (Normally $19.99)
     
     

    Best Practices for Clear Contract Drafting

    View Course Details

    Best Practices for Clear Contract Drafting Details


    Price:
    Free. (Normally $19.99)

    Course Description

    Contracts are essential elements for building business relationships. For business to get done, parties to a transaction need to agree on certain essential terms that govern their business relationship. Contracts are the way parties to an agreement define those terms and make promises enforceable under the law. When the stakes are high there can be a tendency to get too technical and too verbose. This can often introduce more mistakes rather than prevent them. Ambiguity in contracts will often lead to conflict and ultimately litigation.

    This course discusses how to avoid ambiguity by following best practices for clear contract drafting. Ms. Carolyn Seymour discusses how to achieve brevity and clarity in order to make the contract as end-user friendly as possible and remove uncertainty in the document. Ms. Seymour will address best practices to avoid legalese, how to recognize and correct linguistic ambiguity and provide proper techniques to draft dates and numbers in contracts. The course will also examine the pitfalls of passive voice in contract drafting and how to achieve simplicity in drafting through good organization, eliminating wordiness, and the use of lists.

    Course Agenda

    Primary Goals of Drafting Contracts

  • Brevity
  • Clarity
  • Making the document user-friendly
  • Brevity in Drafting

  • Eliminating wordiness
  • Compound prepositions
  • Word wasting idioms
  • Order in organization
  • Use of Lists
  • Clarity in Drafting

  • Recognizing & correcting linguistic ambiguity
  • Avoiding Legalese
  • Dangling modifiers
  • Change of language
  • Combined persons & actions
  • Best practices
  • Best Practices: Use of Drafting Tools

  • Covenants
  • Language selection
  • Inanimate covenants
  • Non-party covenants
  • Rights Representations
  • Word selection
  • Declarations
  • Declarations vs. Representations
  • Drafting Dates and Numbers
  • Word selection
  • Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 1.0 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO - General: 1.24 Credits
    FL - General: 1.0 Credits
    GA - Self Study: 1.0 Credits
    IL - General: 1.0 Credits
    IN - Distance Education: 1.0 Credits
    MO - Self Study: 1.2 Credits
    MS - General: 1.0 Credits
    MT - Self Study: 1.0 Credits
    ND - Self Study: 1.0 Credits
    NH - General: 1.0 Credits
    NJ - General: 1.2 Credits
    NV - General: 1.0 Credits
    NY - General: 1.0 Credits
    OH - Self Study: 1.0 Credits
    PA - Distance Learning: 1.0 Credits
    SC - General: 1.03 Credits
    TN - General: 1.03 Credits
    TX - General: 1.0 Credits
    UT - Self Study: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WA - General: 1.0 Credits
    WV - General: 1.2 Credits

    Course Presenter(s)

    Carolyn Seymour

    Carolyn Seymour practiced law for almost 20 years before coming to the law school to teach legal writing in 2004. Professor Seymour began her legal career at Squire, Sanders & Dempsey L.L.P., where she was an associate for five years before joining Duvin, Cahn & Hutton in 1990. As an employment litigator, she specialized in sexual harassment and disability discrimination issues. In 1995, she became in-house counsel for BFGoodrich-Aerospace, another position she held for five years before returning to Duvin as a partner in 2000. She received her B.A. (1982) from Colgate and her J.D. (1985) from University of Michigan.

      Course Price:
    Free. (Normally $19.99)
     
     

    Detecting, Investigating and Documenting Fraud - Part 1

    View Course Details

    Detecting, Investigating and Documenting Fraud - Part 1 Details


    Price:
    Free. (Normally $19.99)

    Course Description

    Corporate securities fraud has cost both large institutional investors and retail traders billions of dollars annually. Through manipulation of financial documents, misuse of corporate accounts, and publishing fraudulent statements, companies like Enron and WorldCom have left investors with massive losses. The primary way investors can seek relief for corporate fraud is through private securities litigation. This process can be expensive and take many years to go through the appellate process.

    This course will examine the current statutes and case law that surround private securities litigation. How has the Private Securities Litigation Reform Act affected the ability of Plaintiff?s attorneys to successfully prove fraud? Attorney Christopher Seefer will discuss the critical steps to take when preparing for a private security lawsuit. Mr. Seefer will explain techniques to lift a stay of discovery. He will explain the challenges of pleading scienter. The course will conclude with a discussion on the importance of collective analysis and the various types of information that is essential to properly pleading a fraud case. Throughout the presentation of the course, various case studies will be brought up to illustrate key points of the presentation.

    Course Agenda

    Overview

  • Discovery: private securities litigation vs. regulatory investigations
  • Essentials elements to investigate corporate fraud Increases instability
  • Strategies to successfully plead a fraud case
  • Discovery: Private Sec. Litigation Vs. Regulatory Investigations

  • Access to private corporate documents and communication
    • Govt. Example: Office of Thrift Supervision (OTS)
      • Power to service subpoenas and subpoenas duces tecum
    • Private parties
      • Attorneys and law firms have no subpoena powers
  • Case Study: Charles Keating
  • Case Study: Mortgage Crisis
  • SEC RULE 10B-5

  • Employment of Manipulative and Deceptive Practices
  • Elements of the offense
    • Manipulation or Deception
    • Materiality
    • "In Connection With" the purchase or sale of securities
    • Scienter
    • Additional burden for private plaintiffs
      • Standing
      • Reliance
      • Loss Causation
      • Damages
  • Case Study: Janus Capital Group
  • Case Study: Matrixx
  • Case Study: National Australia Bank LTD.
  • Fraud In The Market

  • The defendant has to make a publicly fraudulent statement
  • Every investor could then sue if it could be shown that the statement affected the market as a whole
  • The Private Securities Litigation Reform Act of 1995

  • Safe Harbor for Forward-Looking Information
  • Limitations on Joint and Several Liability
  • Increased Pleading and Proof Requirements
  • Limitation on Damages
  • Class Action Procedural Reforms
  • Enhanced Attorney Sanction Provisions
  • RICO Amendment Eliminating Sanctions Claims
  • Auditor Duty Regarding Financial Fraud
  • Additional SEC Rulemaking Authority
  • Steps for Investigating Fraud

  • Collection and organization of all public information
  • Prepare a financial trend analysis
  • Review daily stock prices changes
  • Determine existence of other proceedings
  • Consider motive
  • How to Lift Stay of Discovery

  • Case study: Verfone Holdings
  • Pleading Scienter

  • Federal Rules of Civil Procedure 9(B)
  • The Private Securities Litigation Reform Act (PSLRA)
  • Case Study: Tellabs
  • Pleading a Fraud Case

  • Insider selling
  • Executive compensation
  • Executive termination
  • Restatements and GAAP violations
  • Find former employees
  • Case Study: Northwest Pipe Company
  • Case Study: Yahoo!
  • Course Credit per State


    AK - Voluntary: 1.25 Credits
    AL - On-Demand: 1.2 Credits
    AZ - General: 1.25 Credits
    CA - General: 1.25 Credits
    CO - General: 1.38 Credits
    FL - General: 1.5 Credits
    IL - General: 1.0 Credits
    MO - Self Study: 1.4 Credits
    MS - General: 1.2 Credits
    NC - General: 1.0 Credits
    ND - Self Study: 1.25 Credits
    NJ - General: 1.4 Credits
    NY - General: 1.0 Credits
    TN - General: 1.15 Credits
    TX - General: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WV - General: 1.4 Credits

    Course Presenter(s)

    Christopher P. Seefer

    Christopher P. Seefer earned his Bachelor of Arts degree and his Master of Business Administration degree from the University of California, Berkeley. Mr. Seefer earned his Juris Doctor degree from the Golden Gate University School of Law in 1998.

    Mr. Seefer concentrates his practice in securities class action litigation, including cases against Verisign, UTStarcom, VeriFone, Nash Finch, NextCard, Terayon and America West. Mr. Seefer was a Fraud Investigator with the Office of Thrift Supervision, Department of the Treasury (1990-1999) and a field examiner with the Office of Thrift Supervision (1986-1990).

      Course Price:
    Free. (Normally $19.99)
     
     

    Detecting, Investigating and Documenting Fraud - Part 2

    View Course Details

    Detecting, Investigating and Documenting Fraud - Part 2 Details


    Price:
    Free. (Normally $19.99)

    Course Description

    The Savings and Loans Crisis in the late 1980s and the recent Mortgage Crisis of the last decade were both exacerbated by widespread corporate fraud. Through manipulation of financial documents and publishing fraudulent statements, companies like Countrywide Financial have left investors with massive losses. Could the fraud have been detected earlier? Was there a clear paper trail for investigators to follow?

    This course will examine how corporate fraud in both financial crises followed the same formula. Mr. Bill Black will discuss the key elements of the accounting fraud formula. The formula's key elements are high rate of growth over a short period of time, risky loans with premium yields, an extreme level of leverage, and extremely low reserves. Mr. Black will go into detail how financial institutions involved in the mortgage crisis used the accounting fraud formula to enrich their top executives. The presentation will list fraud red flags that appeared before the crisis and examine the paper trail that finally exposed the extent of the mortgage fraud. The course explores how collateral debt obligations played their part in hiding the fraud from investors and regulators. Mr. Black will end the presentation on a discussion on how the "chain of lying" that began with fraudulent loan applications led to a betrayal of trust between lending institutions and ultimately resulted in the total seizure of the credit markets.

    Course Agenda

    Overview

  • What made the S&L Crisis different?
  • Deregulation and the competition for laxity in the states
  • Unintended consequences
  • Garn-St. Germain Depository Institutions Act
  • Control Fraud

  • Accounting Fraud Formula
    • Incredible growth
    • Risky loans with premium yields
    • Extreme levels of leverage
    • Trivial reserves
  • Weapon of Choice: GAAP
    • What is GAAP?
  • George Akerlof
    • Executives will loot under certain conditions
  • Fraud Red Flags
    • Extraordinary profits in a short time
    • Extraordinary compensation for the top executives
    • Adherence to accounting fraud formula
  • Case Study: Enron
  • The Mortgage Crisis

  • Short Cut to Growth
    • How do you grow in a mature market?
    • How do you increase profit while expanding?
    • How do you create effective demand?
  • Formula For Fraud
    • Increase demand by pursuing riskier borrowers
      • Low credit scores
      • Undocumented income
      • Unsophisticated borrowers
    • Created new categories of loans
      • Sub-prime
      • Alt-A
    • Collateralized Debt Obligations
      • The securitization process
      • The risk review standards
    • The Markers of Fraud
      • Liar Loans
      • Stated Income loans and foreclosure rates
  • SEC Rule 10B-5
  • 2004 FBI Warning: Chris Swecker
  • Course Credit per State


    AK - Voluntary: 0.75 Credits
    AL - On-Demand: 0.8 Credits
    AZ - General: 0.75 Credits
    CA - General: 0.75 Credits
    CO - General: 1.0 Credits
    FL - General: 1.0 Credits
    MO - Self Study: 1.0 Credits
    NC - General: 0.75 Credits
    ND - Self Study: 0.75 Credits
    NJ - General: 1.0 Credits
    NY - General: 1.0 Credits
    TN - General: 0.83 Credits
    TX - General: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WV - General: 1.0 Credits

    Course Presenter(s)

    Bill K. Black

    Bill K. Black is an Associate Professor of Economics and Law at the University of Missouri ? Kansas City (UMKC). He was the Executive Director of the Institute for Fraud Prevention from 2005-2007.

    Black was litigation director for the Federal Home Loan Bank Board (FHLBB) from 1984 to 1986, deputy director of the Federal Savings and Loan Insurance Corporation (FSLIC) in 1987, and Senior VP and the General Counsel of the Federal Home Loan Bank of San Francisco from 1987 to 1989, which regulated some of the largest thrift banks in the U.S.

      Course Price:
    Free. (Normally $19.99)
     
     

    Effective Workplace Monitoring

    View Course Details

    Effective Workplace Monitoring Details


    Price:
    Free. (Normally $19.99)

    Course Description

    What are your employees doing when you aren't looking? Many employers use workplace monitoring techniques, such as surveillance cameras, tracking software, and telephone listening devices, in an attempt to answer this age-old question. While monitoring offers many benefits, legal risks arise when employers fail to monitor correctly. This seminar will address how you can use proven monitoring techniques while minimizing your legal risks.

    Course Agenda

  • Why Monitor?
    • Its use and abuse
    • Productivity
    • Pornography
    • Social Media / Blogs
    • Cyber Defamation
    • Harassment
    • Cyber-Stalking
    • Confidential Information
    • Other Risks
  • Primary forms of Monitoring
  • Typical Employer Monitoring
  • Rely on Employee Judgement?
  • Legal Sources
  • Federal Electronic Communications Privacy Act
  • Telephone Monitoring
  • Computer Monitoring
  • Email
    • Company System
    • How not to monitor Email
    • U.S. V. ZEIGLER, 474 F.3RD 1184
    • STENGART V. LOVINGCARE AGENCY, INC
    • CITY OF ONTARIO V. QUON
  • Surveillance
    • HERNANDEZ V. HILLSIDES
    • ACUFF v. IBP, INC
  • Monitoring Policies
    • Key Elements
    • Develop Written Policy
    • Audit
    • Recommendations
  • Discipline and Termination

    Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 1.0 Credits
    AZ1.0 Credits
    CA - General: 1.0 Credits
    CO1.16 Credits
    MO - Self Study: 1.0 Credits
    NY - General: 1.0 Credits
    TN - General: 0.97 Credits
    VT - Self Study: 1.0 Credits

    Course Presenter(s)

    Spencer Hamer
    Spencer Hamer is senior counsel at Michelman & Robinson's Los Angeles office, and is a member of the Firm's Labor and Employment Law Department. Mr. Hamer, an experienced labor and employment attorney, has handled a diverse array of cases including matters involving discrimination, harassment, breach of contract, family medical leave, individual and class action wage and hour disputes, unfair competition/ trade secrets, wrongful termination, privacy rights, and traditional labor law (NLRA)
  •   Course Price:
    Free. (Normally $19.99)
     
     

    Federal and State Tax Laws: Poe v. Seaborn - A Contrarian View

    View Course Details

    Federal and State Tax Laws: Poe v. Seaborn - A Contrarian View Details


    Price:
    Free. (Normally $19.99)

    Course Description

    When the Supreme Court decided Poe v. Seaborn in 1930, it did not foresee the mischief its decision would cause in later years. Seaborn held that, under the community property law of the state of Washington, each spouse had a vested interest in one half of all community property, including income, notwithstanding the husband's right to control and manage the property. The IRS argued that it couldn't possibly be Congress' intent to include such a large example of horizontal inequity between those living in common-law States vs. community property States. The Trial Court found for Seaborn. The IRS appealed. The US Supreme Court affirmed the lower court?s decision.

    This course will explore the ramifications of Poe v. Seaborn and ask if repealing Seaborn and all of the code sections that give favored treatment to taxpayers in community property states will make the tax code more equitable. The course will discuss Congress? attempts to remedy the geographical disparity of Seaborn over the years. The course will examine how the joint filing provisions created by Congress in 1948 ended up creating more problems, ie. the marriage penalty, innocent spouse issues, problems in division of marital assets in divorce, and estate issues. The course discusses how the California legislature extension of its community property law to cover Registered Domestic Partners (RDPs) by referencing the Seaborn case, allowed income splitting for California RDPs, who are not spouses under federal law. This again has produced a series of geographic disparities in tax treatment of same sex unions in common law and community property states. Moreover, the extension of the community property regime to non-married persons is itself a departure from the age-old understanding that community property is a marital property regime solely applicable to married persons. The course ends with a Question and Answer session, taking questions from the attending audience.

    Course Agenda

    POE V. SEABORN

  • Background
    • Lucas v. Earl
  • Court Ruling
  • The Anticipatory Assignment of Income Doctrine
  • COMMUNITY PROPERTY VS COMMON LAW STATES

  • AZ, CA, ID, LA, MI, NM, NV, TX, WA
  • 1948 JOINT FILING OPTION

  • Marriage Penalty
    • Differences in rate structures
  • Innocent Spouse Codes
  • Divorce in Community States
  • 1962 U.S. v. DAVIS

  • Background
  • Decision
  • Ramifications
  • 26 USC 1041

  • What is it?
  • Unintended consequences
    • Bargaining chip in divorce settlements
    • Time of transfer issues
    • What trumps what?
    • Estate issues

    2003 CA REGISTERED DOMESTIC PARTIES ACT

    • Civil union statute

    1996 DEFENSE OF MARRIAGE ACT

  • Community property does not apply
  • RULING ADVISORY OPINIONS

  • 2006 Opinion
  • 2010 Opinion
  • WHAT NOW?

  • Repeal Seaborn?
  • Repeal DOMA?
  • QUESTION AND ANSWER SESSION

    Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 0.9 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO - General: 1.1 Credits
    FL - General: 1.0 Credits
    NC - General: 0.75 Credits
    NH - General: 0.9 Credits
    NY - General: 1.0 Credits
    TN - General: 0.9 Credits
    TX - General: 1.0 Credits
    WV - General: 1.1 Credits

    Course Presenter(s)

    Leon Gabinet
    Leon Gabinet practiced law for many years in Portland, Oregon, before coming to Case Western Reserve University School of Law in 1968. He is the executive director of the Graduate Program in Taxation and coauthor of Tax Aspects of Marital Dissolution (1986, 2d edition 1998). He is a member of the American Law Institute and was invited to the Netherlands as a Cambridge-Tilburg lecturer.
      Course Price:
    Free. (Normally $19.99)
     
     

    Foreign Investments in U.S. Real Estate

    View Course Details

    Foreign Investments in U.S. Real Estate Details


    Price:
    Free. (Normally $19.99)

    Course Description

    This course covers tax planning for the non-resident alien individual and foreign corporate investor that is planning to invest in United States real estate. These are issues that could apply to every foreigner who is going to invest in real estate and all those that are dealing with them on an everyday basis such as the real estate broker, the real estate attorney, the accountant and other professionals in the field.

    Course Agenda

  • Tax Planning for Foreign Investors
  • Acquiring United States Real Estate Investments
  • U.S. Taxes
    • Income Taxation
    • Estate Tax
    • Gift Tax
    • Branch Tax
  • Tax Planning Entities/Advantages and Disadvantages
    • Individual Ownership
    • Limited Liability Company
    • Partnership
    • United States Corporation
    • Foreign Corporation
    • Trusts
    • Tiered Entities
  • The Income Tax versus
      Estate Tax Dilemma
    • The Smaller Investor ($500,000 and less)
    • The Larger Investor ($1,000,000 or more)
  • Tax Planning Opportunities
    • Tiered Entities
    • Corporate Liquidation (Single Tax)
    • Portfolio Loans
    • Like Kind Exchanges
    • Sale of Stock in a Foreign Corporation

    Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 1.1 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO1.34 Credits
    IL - General: 1.0 Credits
    MO - Self Study: 1.0 Credits
    NJ - General: 1.3 Credits
    NV - General: 1.0 Credits
    NY - General: 1.0 Credits
    PA - Distance Learning: 1.0 Credits
    SC - General: 1.12 Credits
    TN - General: 1.12 Credits
    UT - Self Study: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WA - General: 1.0 Credits

    Course Presenter(s)

    Richard S. Lehman

    Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master?s degree in taxation from New York University. He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney, Interpretative Division, Chief Counsel?s Office, Internal Revenue Service, Washington D.C.

    Mr. Lehman has been practicing in South Florida for more than 35 years. During Mr. Lehman?s career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.

    Mr. Lehman has authored a number of articles on taxation and was the Editor and Contributing Author of ?A Guide to Florida International Business and Investment Opportunities,? an informative guide to foreign business persons published by the Florida Department of Commerce, and translated in German, Spanish and Japanese.

  •   Course Price:
    Free. (Normally $19.99)
     
     

    Health Law - Electronic Health Record Systems

    View Course Details

    Health Law - Electronic Health Record Systems Details


    Price:
    Free. (Normally $19.99)

    Course Description

    In the foreseeable future, electronic health record (EHR) systems are likely to become a fixture in medical settings. The potential benefits of computerization could be substantial, but EHR systems also give rise to new liability risks for health care providers that have received little attention in the legal literature. Without thoughtful interventions and sound guidance from government and medical organizations, this promising technology may encumber rather than support clinicians and may hinder rather than promote health outcome improvements.

    This course will provide a comprehensive analysis the various forms of liability risks associated with use of this complex and important technology. Ms. Sharona Hoffman will discuss recommendations to address these liability concerns. The course will examine the possibility of introducing new federal regulations designed to ensure the accuracy and safety of EHR systems. Ms. Hoffman will discuss the importance of establishing both agency guidance and clinical practice guidelines for EHR system users. The course will end with an introduction to a novel, uniform process for developing authoritative clinical practice guidelines and explores how EHR technology itself can enable experts to gather evidence of best practices.

    Course Agenda

    What are EHR Systems?

  • Record systems
  • Clinical alerts and reminders
  • Decision aids
  • Links to medical literature
  • Computerized physician order entry
  • Secure messaging & PHRs
  • Data analysis tools (enable searches)
  • Interoperability
  • Benefits of EHR Systems

  • Reduce errors
  • Improve patient safety
  • Improve preventative care
  • Facilitate communication
  • Cost savings
  • Adopting EHR Systems

  • Cost & burden of adopting EHR systems
  • EHR System Shortcomings

  • Information overload
  • Data display issues
  • Copy & paste
  • The challenges of decision support
  • Other Concerns

  • Time constraints & system demands
  • Input errors
  • Electronic communication
  • Litigation Concerns

  • Increased litigation & liability
  • Will use of decision support be a defense?
  • Will EHR system vendors always be sued in medical malpractice cases?
  • How will failures of complex EHR systems be proven?
  • Will fragmented displays, incomplete data, etc. impede record review?
  • Certification Criteria

  • What do EHR systems need to feature to enable providers to be meaningful users?
  • Certification Program

  • Who will certify?
  • Authorized testing and Certification Bodies(ATCB) overseen by HHS
  • Use test tools & procedures approved by ONC
  • Critique

  • No clinical safety testing
  • At medical facilities for significant time
  • No continuing review of EHR systems after certification
  • No adverse event reporting
  • Not everyone required to comply
  • How closely will ATCBs be monitored?
  • Conflict of interest; uniform rigor; competence of all members
  • Comparative effectiveness

  • PPACA Sec. 6301 calls for CER
  • "research comparing the benefits and harms of different interventions and strategies to prevent, diagnose, treat, and monitor health conditions in 'real world' settings"
  • Research of EHRs

  • De-identified EHRs stored in research database
  • Permits large-scale observational studies
  • Fill knowledge gaps and promote evidence-based medicine
  • Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 0.9 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO - General: 1.12 Credits
    FL - General: 1.0 Credits
    IL - General: 0.75 Credits
    MO - Self Study: 1.1 Credits
    NC - General: 0.75 Credits
    ND - Self Study: 1.0 Credits
    NJ - General: 1.1 Credits
    NY - General: 1.0 Credits
    TN - General: 0.93 Credits
    TX - General: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WV - General: 1.2 Credits

    Course Presenter(s)

    Sharona Hoffman

    Sharona Hoffman is a Professor of Law with a secondary appointment in the Department of Bioethics. She is also Co-Director of the Law-Medicine Center. Professor Hoffman received her B.A. magna cum laude from Wellesley College and her J.D. cum laude from Harvard Law School. In addition, she earned an LL.M. in health law from the University of Houston.

    Ms. Hoffman joined the faculty at Case Western Reserve in 1999. Earlier in her career, she clerked for a federal district court judge, worked as an associate at O?Melveny & Myers, a large Los Angeles law firm, and served as a Senior Trial Attorney at the Equal Employment Opportunity Commission?s Houston office.

    Professor Hoffman teaches Civil Procedure, Employment Discrimination, Religion, Ethics, and the Law seminar, Health Care and Human Rights seminar, and Health Matrix Notes Seminar. In 2007 Professor Hoffman spent four months as a guest researcher at the Centers for Disease Control and Prevention (CDC) working on liability and immunity issues related to public health emergencies. Professor Hoffman has also been appointed by the U.S. Secretary of Health and Human Services to serve as a member of the Board of Scientific Counselors for CDC?s Coordinating Office for Terrorism Preparedness and Emergency Response during 2008-2012. She has published over fifty articles and book chapters, most of which focus on health law and civil rights law. Her research interests include disability discrimination, biomedical research, health care coverage, race and medicine, health information technology, and emergency preparedness.

      Course Price:
    Free. (Normally $19.99)
     
     

    Innovation or Exploitation: The Limits of Computer Trespass Law

    View Course Details

    Innovation or Exploitation: The Limits of Computer Trespass Law Details


    Price:
    Free. (Normally $29.99)

    Course Description

    In 1984, Congress passed the Computer Fraud and Abuse Act. This criminal law statute was passed when most people?s relationship with their computers was direct and straightforward. Computer access was at a fixed location (desktop computer) and authorization was based on simple password access. In today?s world of mobile and cloud computing, users? relationships to their computers and data has significantly increased in complexity. Users have multiple access points to their data through the introduction of smart phones, tablets, and the Internet. The amount of data has grown exponentially since 1984. Banking, shopping, and even dating are now easily done online.

    This course examines the current limits of computer trespass law in America. The panel, made up of experienced technology attorneys and professionals, will present an overview of Computer Fraud and Abuse Act of 1984, commonly referred to as CFAA. What was this statute meant to do? How are violations defined? Is the statute in need of reform? Why? The panel will discuss several case studies to determine whether CFAA is working effectively in today?s world of social media and cloud based computing. The panel will consider what type of reforms initiatives are in development to bring CFAA to the 21st Century. The panel will discuss the federal indictments of Aaron Swartz and examine if CFAA was properly used. The course will then end with a question and answer session, taking questions from the attending audience.

    Course Agenda

    OVERVIEW: INNOVATION VERSUS EXPLOITATION

  • Technology research vs. Federal Law
  • Tech entrepreneurship vs. Federal Law
  • Tech culture vs. Federal Law
  • Tech use vs. Federal Law
  • Hacking vs. Federal Law
  • COMPUTER FRAUD AND ABUSE ACT

  • 18 USC 1030
  • Definition of access
  • Definition of authorization
  • Term of Service and agency relationships
  • Case Study: United States v. Lori Drew
  • Case Study: United States v. Nosal
  • CFAA REFORM OPTIONS

  • Aaron?s Law
  • Top three reform priorities
  • NEW TECHNOLOGY/ NEW LAWS

  • Evasion of a code-based restriction?
  • How should we define that code-based restriction?
  • How should the criminal law address the exploitation of flawed security mechanisms?
  • Should evasion of down load rates limitations be a crime?
  • Should evasion of differential pricing mechanisms be a crime?
  • Who should provide authorization?
  • Should password sharing be illegal?
  • Should faking your way onto a white list or off a blacklist be a crime?
  • When is URL manipulation a crime?
  • Do we need a security researcher exception?
  • UNITED STATES V. AARON SWARTZ

  • Case Background
  • Federal indictment
  • CFAA: Criminal Trespass?
  • INNOVATION AND THE LAW

  • Legal minefields
  • Technology research and the law
  • Vagueness in the law
  • No red lines
  • QUESTION AND ANSWER SESSION

    Course Credit per State


    AK - Voluntary: 2.0 Credits
    AL - On-Demand: 1.9 Credits
    AZ - General: 2.0 Credits
    CA - General: 2.0 Credits
    CO - General: 2.26 Credits
    FL - General: 2.5 Credits
    GA - Self Study: 2.0 Credits
    IL - General: 1.75 Credits
    IN - Distance Education: 1.9 Credits
    KS - General: 2.0 Credits
    ME - Self Study: 1.89 Credits
    MS - General: 1.9 Credits
    NC - General: 1.75 Credits
    NH - General: 1.8 Credits
    NJ - General: 2.3 Credits
    NV - General: 1.5 Credits
    NY - General: 2.0 Credits
    OH - Self Study: 2.0 Credits
    OK - Distance Learning: 2.0 Credits
    PA - Distance Learning: 1.5 Credits
    TN - General: 1.88 Credits
    TX - General: 1.75 Credits
    WA - General: 1.75 Credits
    WI - On-Demand: 2.0 Credits
    WV - General: 2.26 Credits

    Course Presenter(s)

    Dan Auerbach
    Dan Auerbach is a Staff Technologist who is passionate about defending civil liberties and encouraging government transparency. Coming to EFF with a background in mathematical logic and automated reasoning, as well as years of engineering experience at Google, Dan now works on EFF's various technical projects and helps lawyers, activists, and the public understand important technologies that might threaten the privacy or security of users.
    Ed Felten

    Mr. Felten is a professor of computer science and public affairs at Princeton University. On November 4, 2010 he was named the Chief Technologist for the United States Federal Trade Commission, a position he officially assumed January 3, 2011.

    Felten has done a variety of computer security research, including groundbreaking work on proof-carrying authentication and work on security related to the Java programming language, but he is perhaps best known for his paper on the Secure Digital Music Initiative (SDMI) challenge.

    Jennifer Granick

    Ms. Jennifer Granick is the Director of Civil Liberties at the Stanford Center for Internet and Society. Jennifer returns to Stanford after stints as General Counsel of entertainment company Worldstar Hip Hop and as counsel with the Internet boutique firm of Zwillgen PLLC. Before that, she was the Civil Liberties Director at the Electronic Frontier Foundation. Jennifer practices, speaks and writes about computer crime and security, electronic surveillance, consumer privacy, data protection, copyright, trademark and the Digital Millennium Copyright Act.

    From 2001 to 2007, Jennifer was Executive Director of CIS and taught Cyberlaw, Computer Crime Law, Internet intermediary liability, and Internet law and policy. Before teaching at Stanford, Jennifer spent almost a decade practicing criminal defense law in California. She was selected by Information Security magazine in 2003 as one of 20 "Women of Vision" in the computer security field. She earned her law degree from University of California, Hastings College of the Law and her undergraduate degree from the New College of the University of South Florida.

    Brewster Kahle

    Brewster Kahle graduated from the Massachusetts Institute of Technology in 1982 with a Bachelor of Science in computer science and engineering. After graduation, he joined Thinking Machines team, where he was the lead engineer on the company's main product, the Connection Machine, for six years (1983?1989). There, he and others developed the WAIS system, the Internet's first publishing and distributed search system and a precursor to the World Wide Web.

    He co-founded WAIS, Inc.(1992) and Alexa Internet (1996.) Both firms were eventually sold to AOL and Amazon.com respectively. At the same time as he started Alexa, he founded the Internet Archive, which he continues to direct. In 2001, he implemented the Wayback Machine, which allows public access to the World Wide Web archive that the Internet Archive has been gathering since 1996. In 2010 he was given an honorary doctorate in computer science from Simmons College, where he studied library science in the 1980s.

    In 2012, Kahle and banking veteran Jordan Modell established Internet Archive Federal Credit Union to serve people in New Brunswick and Highland Park, New Jersey, as well as participants in programs that alleviate poverty in those areas.

    Alex Stamos
    Alex Stamos is the CTO of Artemis, the division of NCC Group that is taking on hard security problems starting with the .Secure gTLD. He was the co-founder of iSEC Partners, one of the world's premier security consultancies and also a part of NCC Group. Alex has spent his career building or improving secure, trustworthy systems, and is a noted expert in Internet infrastructure, cloud computing and mobile security. He is a frequently request speaker at conferences such as Black Hat, Defcon, Amazon ZonCon, Microsoft Blue Hat, FS-ISAC and Infragard. He holds a BSEE from the University of California, Berkeley.
    Jonathan Mayer
    Jonathan Mayer is a graduate student in computer science and law at Stanford University, where he is a Cybersecurity Fellow at the Center for International Security and Cooperation, a Junior Affiliate Scholar at the Center for Internet and Society, and a Stanford Interdisciplinary Graduate Fellow. He received his A.B. from Princeton University in 2009, concentrating in the Woodrow Wilson School of Public and International Affairs. Jonathan has consulted for both federal and state law enforcement agencies, and his research on consumer privacy has contributed to multiple regulatory interventions.
      Course Price:
    Free. (Normally $29.99)
     
     

    Ponzi Scheme and Tax Loss

    View Course Details

    Ponzi Scheme and Tax Loss Details


    Price:
    Free. (Normally $27.99)

    Course Description

    In this course, veteran South Florida Tax Attorney Richard S. Lehman will explain how to best secure a tax refund from Ponzi Scheme losses; how the government has made recovery easier; What you need to know about theft losses; how to plan and implement a taxpayer Ponzi Scheme tax loss for maximum benefits now, and in the future.

    Topics discussed in this seminar include: Ponzi schemes and theft loss, understanding the safe harbor, the theft loss, what is privity, amount of the theft loss deduction, phantom income, the year of discovery, amount of theft loss in the year of discovery, reasonable prospect of recovery, ascertainable standard, tax planning for maximum use of loss, quantifying the amount of the theft loss, the amended return, claw backs, estates and trusts, comparing safe harbor vs the law, tax planning.

    Course Agenda

  • Ponzi Schemes & Theft Loss
    • The Amount & Timing of the Theft Loss
    • Comparison of Revenue Procedure vs. Revenue Ruling
  • Tax Refunds from Ponzi Scheme Losses Are Extremely Valuable
    • Year of Discovery
    • Amount of the Loss in the Year of Discovery
    • Reasonable Prospect of Recovery
    • Ascertainable Standard
  • Theft Loss vs Amended Returns
    • Amended Returns
  • Claw Backs
  • Estate, Gift & Trust - Theft Deduction Rules
  • Tax Planning
  • The Safe Harbor
  • Tax Planning For Maximum Use Of Loss

    Course Credit per State


    AK1.25 Credits
    AL - On-Demand: 1.4 Credits
    AZ - General: 1.25 Credits
    CA - General: 1.5 Credits
    CO1.64 Credits
    GA - Self Study: 1.2 Credits
    MO - Self Study: 1.5 Credits
    NJ - General: 1.7 Credits
    NV - General: 1.0 Credits
    NY - General: 1.5 Credits
    OH - Self Study: 1.25 Credits
    PA - Distance Learning: 1.0 Credits
    TN - General: 1.37 Credits
    UT - Self Study: 1.0 Credits
    VT - Self Study: 1.25 Credits
    WA - General: 1.5 Credits
    WV - General: 1.64 Credits

    Course Presenter(s)

    Richard S. Lehman

    Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master?s degree in taxation from New York University. He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney, Interpretative Division, Chief Counsel?s Office, Internal Revenue Service, Washington D.C.

    Mr. Lehman has been practicing in South Florida for more than 35 years. During Mr. Lehman?s career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.

    Mr. Lehman has authored a number of articles on taxation and was the Editor and Contributing Author of ?A Guide to Florida International Business and Investment Opportunities,? an informative guide to foreign business persons published by the Florida Department of Commerce, and translated in German, Spanish and Japanese.

  •   Course Price:
    Free. (Normally $27.99)
     
     

    Pre Immigration Income Tax Planning

    View Course Details

    Pre Immigration Income Tax Planning Details


    Price:
    Free. (Normally $19.99)

    Course Description

    The immigrating Non Resident Alien must prepare for a tax life as a Resident Alien. This means taking advantage of all of the tax deductions and tax investment incentives offered by the U.S. Tax Code.

    Course Agenda

  • Non Resident Alien vs Resident Alien - A Definition for Tax Purposes

  • The Resident Alien

    • Taxation on Worldwide Income
    • Similar to Taxation on U.S. Citizens
    • Tax Planning
  • Resident Alien - Tax Residency in the United States
    • The Affect of Treaties
    • The Substantial Presence Test
    • The Closer connection Exception
    • Additional Exceptions
  • The Income Tax Residency Starting Date
    • Substantial Presence Test
    • Permanent Residency Test
    • Tax Election

    Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 1.1 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO - General: 1.34 Credits
    MO - Self Study: 1.0 Credits
    NJ - General: 1.3 Credits
    NV - General: 1.0 Credits
    NY - General: 1.0 Credits
    PA - Distance Learning: 1.0 Credits
    SC - General: 1.2 Credits
    TN - General: 1.12 Credits
    UT - Self Study: 1.0 Credits
    VT - Self Study: 1.0 Credits
    WA - General: 1.0 Credits
    WV - General: 1.3 Credits

    Course Presenter(s)

    Richard S. Lehman

    Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master?s degree in taxation from New York University. He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney, Interpretative Division, Chief Counsel?s Office, Internal Revenue Service, Washington D.C.

    Mr. Lehman has been practicing in South Florida for more than 35 years. During Mr. Lehman?s career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.

    Mr. Lehman has authored a number of articles on taxation and was the Editor and Contributing Author of ?A Guide to Florida International Business and Investment Opportunities,? an informative guide to foreign business persons published by the Florida Department of Commerce, and translated in German, Spanish and Japanese.

  •   Course Price:
    Free. (Normally $19.99)
     
     

    Substance Abuse- Prevention Detection and Treatment

    View Course Details

    Substance Abuse- Prevention Detection and Treatment Details


    Price:
    Free. (Normally $19.99)

    Course Description

    "Prevention, Detection and Treatment of Substance Abuse" reviews the impairment programs for doctors and how they can be applied in the legal profession

    Course Agenda

  • Identifying the impaired worker; modifying behavior; humanistic values
  • The treatment community
  • The promotion of health
  • Alternatives to punishment in the Justice system

    Course Credit per State


    CA - Substance Abuse: 1.25 Credits
    SC - Substance Abuse: 1.23 Credits
    TN - General: 1.23 Credits

    Course Presenter(s)

    Gary J. Bozzini

    Born in Buffalo NY, raised in Atlanta GA, Dr. Bozzini has lived in the Bay Area since 1983. His professional interests have been in Adult, Adolescent and Administrative Psychiatry since completing his residency in 1978. He joined Kaiser Permanente in 2000 after practicing Psychiatry in private practice both in Georgia and California for 22 years.

    Practicing as a Kaiser Permanente physician, Dr. Bozzini has been able to focus his time and attention toward the emotional health of his patients and their families, which is the reason for him becoming a psychiatrist. As chief of Inpatient Psychiatry for the geographic area from San Francisco to Southern San Jose, he works to improve the quality and service delivery of mental health and chemical dependency care for Kaiser Permanente members who require intensive psychiatric services.

    Dr. Bozzini's clinical responsibilities at Kaiser Permanente include oversight of the Inpatient Psychiatry Department in the West and South Bay and providing psychiatric consultation to patients in Skilled Nursing Facilities throughout the same geographic area. Generally, referral to his practice comes via the Continuing Care doctors and nurse practitioners who provide care to patients in the Skilled Nursing Facilities.

  •   Course Price:
    Free. (Normally $19.99)
     
     

    The United States Tax Benefits of Exporting

    View Course Details

    The United States Tax Benefits of Exporting Details


    Price:
    Free. (Normally $19.99)

    Course Description

    Veteran South Florida Tax Attorney Richard S. Lehman will explain the "IC-DISC" a hidden gem in the tax code.

    U.S. taxpayers that sell, lease or license "export property" which is manufactured, produced or grown in the United States (more than 50% of the DISC materials sold must be made in America), can take advantage of strong support for their export profits in the Internal Revenue Code.

    The IC-DISC has been approved as an acceptable tax planning entity for the export of American produced computer software and programs as early as 1985. In 1998, a very detailed set of Treasury Regulations was issued that has added certainty to this area of the law.

    Course Agenda

  • Part One
  • I. The IC-DISC
    • A) The IC-DISC must sell, lease, license or service "export property".
    • B) Export property means property manufactured, produced, grown or extracted in the United States, held for sale, lease or rental, in the ordinary course of business for use, consumption or disposition outside the United States and Not more than 50% of the fair market value of which is attributed to articles imported into the United States.
    • C) Services furnish by DISC.
  • II. IC-DISC Requirements
    • A) A corporation taxable as a corporation, must be formed under the laws of any State or the District of Columbia to be the IC-DISC.
    • B) The corporation must have only one class of stock and minimum capital of $2,500. The IS-DISC shareholders may be related to the IC-DISC.
    • C) The IC-DISC must take a tax election to be an IC-DISC that must be filed with the Internal Revenue Service within 90 days after the beginning of the tax year of the IC-DISC.
    • D) The IC-DISC must maintain separate books and records.
    • E) The IC-DISC must have a certain amount of Qualified Export Assets.
    • F) The IC-DISC must receive a certain amount of Qualified Export Receipts.
  • III. The Tax Benefits
    • A) Tax Deferral
    • B) Major Savings
  • IV. The Commission Payments
    • A) Gross Receipts Method
    • B) Taxable Income Method
    • C) Arm's Length Method
  • V. Payment

  • VI. Examples

  • Part Two
  • I. The DISC Export Property Definition and Software
    • A) Manufactured, produced, grown or extracted in the United States by a person other than a DISC.
    • B) Held primarily for sales lease or rental, in the ordinary court of trade or business, by, or to, a DISC, for direct use, consumption or disposition outside the United States.
    • C) Not more than 50 percent of the fair market value of which is attributable to articles imported into the United States.
  • II. Copyrights and Copyright Articles

  • III. Treasury Regulations 1.861.18

  • IV. Transfer Classification
    • A) A sale or exchange of the legal rights constituting a copyright.
    • B) A license of a copyright.
    • C) A sale or exchange of an article produced under a copyright.
    • D) A lease of an article produced under a copyright.
  • V. Source of Income for Sales of Copyrighted Articles
    • A) Source of Income - Sales
    • B) Source of Income - Leases Partial Transfer of a Copyrighted Article

    Course Credit per State


    AK - Voluntary: 1.0 Credits
    AL - On-Demand: 1.0 Credits
    AZ - General: 1.0 Credits
    CA - General: 1.0 Credits
    CO - General: 1.2 Credits
    MO - Self Study: 1.0 Credits
    ND - Self Study: 1.0 Credits
    NY - General: 1.0 Credits
    PA - Distance Learning: 1.0 Credits
    SC - General: 1.0 Credits
    TN - General: 1.0 Credits
    TX - General: 1.0 Credits
    WA - General: 1.0 Credits
    WV - General: 1.2 Credits

    Course Presenter(s)

    Richard S. Lehman

    Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master?s degree in taxation from New York University. He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney, Interpretative Division, Chief Counsel?s Office, Internal Revenue Service, Washington D.C.

    Mr. Lehman has been practicing in South Florida for more than 35 years. During Mr. Lehman?s career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.

    Mr. Lehman has authored a number of articles on taxation and was the Editor and Contributing Author of ?A Guide to Florida International Business and Investment Opportunities,? an informative guide to foreign business persons published by the Florida Department of Commerce, and translated in German, Spanish and Japanese.

  •   Course Price:
    Free. (Normally $19.99)
     
     

    United States Taxation of Foreign Investors

    View Course Details

    United States Taxation of Foreign Investors Details


    Price:
    Free. (Normally $19.99)

    Course Description

    A basic introduction to the tax laws of the United States as they apply to the foreign investor. Topics discussed in this seminar include: Defining the foreign investor, taxation patterns, how the tax code treats non-resident alien individuals, understanding the substantial presence test, and the effect of bilateral treaties.

    Course Agenda

  • Taxation Pattern
  • Status for Tax Purposes
  • Two Types of Federal Income Taxation Patterns
  • The Branch Profits Tax and Bilateral Treaties
  • Exceptional Circumstances and Special Tax Benefits
  • Real Estate - Taxation Pattern
  • Ownership of Real Property
  • Tax Planning Benefits and Traps Unique to the Foreign Investor in Real Estate
  • The Tax Planning Structures

    Course Credit per State


    AK1.5 Credits
    AL - On-Demand: 1.5 Credits
    AZ - General: 1.5 Credits
    CA - General: 1.5 Credits
    CO - General: 1.8 Credits
    IL - General: 1.5 Credits
    MO - Self Study: 1.5 Credits
    NJ - General: 1.8 Credits
    NV - General: 1.5 Credits
    NY - General: 1.5 Credits
    OH - Self Study: 1.5 Credits
    PA - Distance Learning: 1.5 Credits
    SC - General: 1.5 Credits
    TN - General: 1.5 Credits
    UT - Self Study: 1.5 Credits
    VT - Self Study: 1.5 Credits
    WA - General: 1.5 Credits
    WV - General: 1.8 Credits

    Course Presenter(s)

    Richard S. Lehman

    Richard S. Lehman is a graduate of Georgetown Law School and obtained his Master?s degree in taxation from New York University. He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney, Interpretative Division, Chief Counsel?s Office, Internal Revenue Service, Washington D.C.

    Mr. Lehman has been practicing in South Florida for more than 35 years. During Mr. Lehman?s career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base.

    Mr. Lehman has authored a number of articles on taxation and was the Editor and Contributing Author of ?A Guide to Florida International Business and Investment Opportunities,? an informative guide to foreign business persons published by the Florida Department of Commerce, and translated in German, Spanish and Japanese.

  •   Course Price:
    Free. (Normally $19.99)
     


    About Contact US FAQ State Rules
    © 2009-2014 MCLEZ P.O. Box 215 Patterson CA 95363 Toll Free: 877-406-2539 | Privacy Policy | Terms Of Use - Analytics