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Illinois Bar Journal | May 2014 Table of Contents
May 2014 • Volume 102 • Number 5
Practice News
214
Articles
230
Many restaurants impose a set gratuity on large groups to make sure servers get their fair share. But a new IRS ruling classifies automatic gratuities as service charges, not tips.
232
How can you tell whether economist-experts' damages estimates will help or hurt your case? You'll find important clues by looking at how they make a few key calculations.
236
The Series LLC gives sweeping liability protection to those who use it. But will it shield an umbrella entity in bankruptcy and under UCC Article 9 from liability incurred by debtor subunits?
242
This article explores the background and purpose of Federal Rule 68 and how to address its many shortcomings should Illinois adopt a similar offer-of-judgment provision.
Columns
246
Tax season is over, but the IDOR website is a year-round resource.
248
Some companies and plaintiffs want to revert structured settlements to lump sums, and judges have the final say.
250
Blogging drives prospective clients through social media to your website.