Carrie Fisher: Some Early Thoughts on Her Estate

May the Force be with you Carrie – you were one of the brightest stars.

The entertainment world lost an iconic legend today. Carrie Fisher, best known for her role as Princess Leia Organa in the Star Wars films, passed away this morning after suffering a heart attack on December 23, 2016, while on a flight from London to Los Angeles. In addition to her Star Wars role, Ms. Fisher starred in many other films, and also authored several books, plays, and screen plays. She recently published her autobiography, The Princess Diarist.

From a legal perspective, it is far too early to analyze Ms. Fisher’s estate to any degree. However, one can make a number of observations.

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Rural Justice in Old England: A Sabbatical in England

In contrast to the established courts and courtrooms in London, justice was once delivered to the outlying rural areas of England by horseback. For example Cambridgeshire had three towns which hosted periodic courts called “assizes.” The word “assize” refers to the sessions of the judges who traveled across the seven circuits of England and Wales, similar to the original concept of circuit courts in America. Abraham Lincoln was known to have traveled on such circuits during the time that he practiced law in Illinois. In England, these assizes were still active until they were abolished by the Courts Act of 1971, which replaced them with a single, permanent Crown Court.

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Coquine Receives 2016 Restaurant of the Year Award

Congratulations to Coquine! The local neighborhood Café and Restaurant was awarded Portland’s 2016 Restaurant of the Year award by The Oregonian.

Coquine is not quite a year old, but has been drawing local and national attention. The Oregonian article states “Coquine replaces fireworks and unnecessarily bold flavors with subtlety and unerringly precise technique.” Read the full article on The Oregonian’s site for more information on the Restaurant, the Owners, and the Award.

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Happy Birthday – The Estate Tax Turns 100

In 1916, Congress instituted the estate tax to boost U.S. revenues just in case we joined the fight in World War I. At the time, the top rate was 10% and the exemption was $50,000, which meant it affected less than 1% of estates. Proponents of the tax thought it was a reasonable way to raise money while its opponents in Congress thought it was a matter best left to the states.

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Emerging Leaders for Oregon – Women, Wine & Words of Wisdom

In honor of Women’s History Month, join Emerging Leaders for a special evening celebrating women empowering women. SYK attorney Victoria Blachly will be among the guest speakers from professional, non-profit and political arenas sharing their experiences working on behalf of women, their perspectives on leadership and success, and their wisdom on what can be done to work towards a stronger future for Oregon.

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9th Circuit Upholds DOL’s Restrictions on Tip Pooling

On February 23, 2016, the Ninth Circuit Court of Appeals held in Oregon Restaurant and Lodging Association v. Perez (9th Cir., No. 13-35765 [Feb. 23, 2016]) that the U.S. Department of Labor (DOL) has the authority to regulate the tip pooling practices of all employers, not just those who take a tip credit. This is a considerable expansion of their authority.

In 2011, the DOL issued a rule that changed the requirements of tip pooling. Prior to this rule, the DOL could only regulate the tip-pooling practices of employers who used a tip credit. The DOL did not have authority to impose these requirements on employers who pay their employees at least the federal minimum wage. The 2011 rule changed that. Now, all employers are subject to section 203(m) of the Fair Labor Standards Act (FLSA) regardless of whether the employer uses a tip credit or not.

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In Memory of Harper Lee

Harper Lee died today at the age of 89. Best known for her works “To Kill a Mockingbird,” and her more recent sequel “Go Set a Watchman,” she is particularly beloved in the legal community for her creation of the character Atticus Finch—a small town attorney whose kindness was surpassed only by his integrity. An informal poll of the attorneys of Samuels Yoelin Kantor revealed that many of us were influenced in part by Atticus Finch when making the decision to attend law school. Several still consider Atticus, at least as presented in “Mockingbird,” an aspirational standard and archetype for the profession.

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The Link Event: Planning for – and Protecting – Your Digital Assets

Together with The Link, SYK Partner, Victoria Blachly is presenting on recent Oregon and national legislation regarding digital assets and how to plan accordingly. Do you have bank or investment account statements delivered to you online because businesses are encouraging or even pressuring customers to go paperless?  Do you have hundreds if not thousands of […]

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What Shark Would You Be?

As the child of a marine biologist, I find the Discovery Channel’s shark week especially entertaining. As this year’s shark week winds to a close, I wanted to leave you with this funny post from another funny legal blog. We were debating in the office which sort of shark we would be – I was […]

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