The Corporate Transparency Act: Be Afraid. Be Very Afraid.

January 17, 2023

The Corporate Transparency Act: Be Afraid. Be Very Afraid.

corporate transparency act

Mark Rubin

The Corporate Transparency Act

Congress passed the Corporate Transparency Act (CTA) as part of the National Defense Authorization Act on January 2, 2021. It did so by overriding President Donald Trump’s veto. (Maybe it offered another reason to want to tear down the house four days later.)

The CTA required action by a division of the Treasury Department – the Financial Crimes Enforcement Network for implementation. Its Final Rule – 99 pages of dense text – issued on September 30, 2022. The law takes effect as of January 1, 2024, but it gives entities in existence as of December 31, 2023 one year to report. Entities established on or

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Who Decides Elections

December 6, 2022

Who Decides Elections

who decides elections

Mark Rubin

The U.S. Supreme Court hears oral arguments in Moore v. Harper, No. 21-1271, on Wednesday, December 7, 2022. To suggest that democracy in America depends on the outcome of this case does not overstate its importance. The notion that the likely outcome might render voters irrelevant in many jurisdictions ought to scare every reader, regardless of political leanings.

Moore v. Harper

The issue, as set forth at SCOTUSblog, is:

Whether a state’s judicial branch may nullify the regulations governing the ‘Manner of holding Elections for Senators and Representatives … prescribed … by the Legislature thereof,’ and replace them with regulations of the state courts’ own devising, based on vague state constitutional provisions purportedly vesting

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Vote Like Your Life Depends On It!

November 7, 2022

Vote like your life depends on it!

vote like your life depends on it

Mark Rubin

Vote. Vote like your life depends on it. It matters greatly!

Crime

Be smart, too. Senators and Representatives have almost nothing to do with crime. (When we talk about crime, we mean property crimes and violent crimes?) Criminal laws exist at the state level, but for a limited number of crimes which the United States Code defines. Want to say something about crime? Elections for sheriff matter a bit, as do those elections for District or County Attorney. Truth be told, though, crime occurs for a slew of reasons that have nothing  to do with elected officials at any level. Want to reduce crime? Improve economic conditions and support services

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Donald John Trump’s Really Bad Day

September 22, 2022

Donald John Trump’s Really Bad Day

really bad day

Donald J. Trump

On September 21, 2022, New York Attorney General Letitia James filed a roughly 220-page lawsuit against Donald John Trump, his three older children, his company, and others. More on that in a moment.

The Search Warrant Matter

Later in the day a three-judge panel of the 11th Circuit Court of Appeals – which included two Trump appointees – issued an unpublished opinion that stayed the trial court order preventing the United States from using classified documents taken by the FBI when it executed the search warrant on Mar-a-Lago. Judge Aileen Cannon was wrong, wrong, wrong.

The opinion lets Judge Cannon know, politely, that judges do not make decisions to further the

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Mark Rubin: Problem Solver / Attorney / Fiduciary

September 14, 2022

Mark Rubin: Problem Solver / Lawyer / Fiduciary

problem solver lawyer fiduciary

Mark Rubin

I’m 65 – and a day (as I have finished editing, having forgotten about this piece) – and I’ve been a lawyer for just about 41 years. People ask me what I do, regularly. They’re often other lawyers or legal services consumers. Usually, they’re looking for a cubbyhole. (Employment lawyer. ERISA expert. Estate planner. Etc.) Almost always, I fail them, for I do too many things. (Many years ago I talked with a large Phoenix firm about employment. After a wasted day the very rude managing partner said “We’re not interested. You don’t fit in anywhere.”)

Problem Solver

Tired of failing people, 60+ years old, and having spent 62.93% of

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Special Masters

September 2, 2022

Special Masters

Special Masters

Mark Rubin

Former Guy wants a new shiny object: a Special Master! A what?

Special Masters

Judges appoint special masters to assist them with some part of a case. Their role depends on the case but every special master acts subject to the limits of the order appointing them. Always, the judge makes final decisions.

Let’s start here: We are dealing with criminal proceedings, albeit at an early stage. Nothing in the Federal Rules of Criminal Procedure provides for appointing a special master. But, federal and state courts believe judges have inherent authority to appoint a special master.

The Federal Rules of Civil Procedure provide for appointing masters expressly in Rule 53. The rule provides for lots

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The Activist U.S. Supreme Court

June 30, 2022

The Activist U.S. Supreme Court

supreme court

Mark Rubin

The activist U.S. Supreme Court brought down the curtain on its shameful, disgraceful, truly mind-bendingly awful 2021-22 Term. Lots of bad, bad decisions: and many more that show a work-a-day Court that resolves complex disputes that get little attention.* Here are the highlights:

Guns

In New York Rifle & Pistol Association, Inc. v. Bruen, No. 20-843, the Supreme Court issued its 6-3 opinion, setting aside as unconstitutional a law in effect in New York for more than 100 years. It took the majority and three of its six Justices 77 pages to explain why that 100 year old law was unconstitutional.

The Second Amendment is an abomination as a drafted statement.

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Conservatorship Inventories and Accountings

June 30, 2022

Conservatorship Inventories and Accountings

inventories and accountings

Mark Rubin

Really? Really??? You want to tell us about conservatorship inventories and accountings. And you think anyone will read this piece?

Conservators for adult Protected Persons – different rules exist for certain minor conservatorships – must account for their actions. An accounting starts months beforehand, with an inventory. Arizona law requires inventories in all conservatorships. The Conservator must file certain forms with the court. The Conservator must identify assets “with reasonable detail and indicat[e] the fair market value of each asset as of the date of appointment.”

The relationship between the accounting and the inventory? Here’s a simple example: I am a Conservator. I am accounting from September 15, 2021 through May 31, 2022.

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Defending Mark Zuckerberg, Et Al.

June 1, 2022

Defending Mark Zuckerberg, Et Al.

defending zuckerberg

Mark Rubin

I feel the need to put pen to paper – fingers to keyboard, truth be told – to defend Mark Zuckerberg and a bunch of billionaires I admire not at all. Not. At. All. (I do use Facebook to promote my blog posts, but I’d be very happy if the site did not exist. As for Twitter, etc., a pox on all of them.)

Texas passed a law that takes from social media platforms the right to regulate content. Takes it away, plain and simple! (The issue comes up now because the U.S. Supreme Court stayed enforcement of the law for the moment.)

I am no expert on the First Amendment, although I

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Affirmative Action and the Court

February 3, 2022

Affirmative Action and the Court

affirmative action and the courts

Mark Rubin

I don’t get angry often. No, really, I don’t. Pissed and quick-triggered, sure, but really angry. Nah!

On January 26, word slipped that Associate Justice Stephen Breyer intended to retire. The following day, Justice Breyer notified the president that he will leave the Court at the end of the 2022 Term. Of course, his departure assumes a successor gets nominated and confirmed.

Then former Vice President Joe Biden told us he would nominate a Black woman to the Supreme Court if we picked him. We did. He will.

Of course, confirming those intentions brought out the naysayers. I like, best, Senator Roger Wicker, (R – Miss.), who said, on January 28: ‘The

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