Better Place is a fascinating Israeli company which intended to build and operate battery changing stations for electric cars. Instead of charging a battery they would swap it out. Better

The Taxpayer Relief Act of 2012 (“ATRA”) is a bit of a misnomer because it did not provide relief for higher income taxpayers. This means that the tax benefits of exchanges under

Don't let leasing alligators eat your bottom line! This will explain some of the issues which come up in commercial leases. In the immortal words of the Beatles - I want to hold your hand - through your next lease transaction.