Author: Eden

IRS Publishes HTC Safe Harbor

As one of its last items of business in 2013, the IRS released its long-awaited Revenue Procedure addressing Historic Tax Credits on December 30 (Revenue Procedure 2014-12, 26 C.F.R. § 601.105).

Read More »

Protecting Art During a Natural Disaster: AXA v. Christie’s

The unprecedented devastation of Hurricane Sandy forced many art owners to ask, what do I  do with my collection now that it’s been irreparably damaged? AXA Art Insurance Corporation v. Christie’s Fine Art Storage, No. 652862 (N.Y. Sup. Ct.. Aug. 15, 2013), brings this question into stark relief for one major collection.

Read More »

Shutdown Silences Culture

While front page news remains focused on the shutdown’s impact to the still-fragile economic recovery, the looming debt ceiling debate, health care and tax reform, the heart and soul of the city are dark and quiet.

Read More »