Between the Lines Blog

Between the Lines Blog

Notwithstanding Savings Clause, Judicial Reformation Required to Correct Defects in Charitable Remainder Annuity Trust
Category: Tax
A recent tax court case serves as a stern reminder to practitioners that (1) in order for a trust to qualify as a charitable remainder annuity trust (CRAT), the trust’s governing instrument must unambiguously provide for a sum-certain annuity to be paid to the income beneficiaries,[1] and (2) the…
Read Full Post »
Hot Topics in Products Liability Litigation: The Depreciation-Based Injury Theory Used to Support Standing in a Products Case
Category: Products Liability
The depreciation-based injury theory is a method that has been increasingly tested by the plaintiffs’ bar to support the assertion of standing necessary to bring a product liability case. Under this theory, a plaintiff who has purchased a product that later depreciates in value due to a defect or…
Read Full Post »
Think Twice Before You End A Trust – Income Tax Consequences of Trust Commutations and "Early Terminations"
Category: Tax
Despite the Rule Against Perpetuities (which basically says a trust can’t go on forever) being repealed in many states, most trusts, as a practical matter, don’t go on forever. In an ideal scenario, the terms of the trust indicate when the trust is to end and who will receive the assets at that…
Read Full Post »
Products Liability Series: Does Arkansas Recognize the Learned Intermediary Doctrine?
Category: Products Liability
Does Arkansas recognize the learned intermediary doctrine? Yes. In Arkansas, the learned intermediary doctrine is an affirmative defense to a strict liability product claim. Although Arkansas law has only recognized the doctrine in the context of prescription drug claims. West v. Searle & Co., 305…
Read Full Post »
Products Liability Series: Does a Plaintiff Have a Duty to Mitigate Damages Under Arkansas Law?
Category: Products Liability
Does a plaintiff have a duty to mitigate damages under Arkansas law? Yes. An injured person must use ordinary care to seek out treatment and follow the advice of physicians. Any damages resulting from a failure to use such care cannot be recovered. AMI 2214. This applies to property or business…
Read Full Post »

Arkansas Environmental, Energy, and Water Law Blog

Waters of the United States/Clean Water Act: United States District Court Judge (Southern District of Texas) Enjoins Enforcement of Rule in Texas and Idaho
Category: Arkansas Environmental, Energy, and Water Law
United States District Judge (Southern District of Texas) Jeffrey Vincent Brown (“Court”) issued a March 19th Memorandum Opinion and Order Granting Preliminary Injunction (“Order”) addressing a challenge to a final rule issued by the United States Environmental Protection Agency (“EPA”) and United…
Read Full Post »
Transportation/Hazardous Materials: Pipeline and Hazardous Materials Safety Administration Interpretive Letter Addressing Shipper Certification Issue
Category: Arkansas Environmental, Energy, and Water Law
The United States Department of Transportation Pipeline and Hazardous Materials Safety Administration (“PHMSA”) sent a December 22, 2022, interpretive letter to Linde Gas & Equipment Inc. (“Linde Gas”) addressing the application of the Hazardous Materials Regulations (“HMR”) to a shipper…
Read Full Post »
Air Enforcement: Arkansas Department of Energy & Environment - Division of Environmental Quality and Blytheville Carbon Processing/Packaging Company Enter into Consent Administrative Order
Category: Arkansas Environmental, Energy, and Water Law
The Arkansas Department of Energy & Environment - Division of Environmental Quality (“DEQ”) and Carb-Rite Company, Inc. (“CRC”) entered into a February 28th Consent Administrative Order (“CAO”) addressing violations of an air permit. See LIS No. 23-022. The CAO provides that CRC owns and operates a…
Read Full Post »
94th Arkansas General Assembly/Petroleum Storage Tank Trust Fund: Senate/House of Representatives Enact Legislation Increasing Corrective Action Reimbursement Limit
Category: Arkansas Environmental, Energy, and Water Law
The Arkansas State Senate and House of Representatives have passed legislation (HB1520) which would raise the limit for payment for corrective action per occurrence pursuant to the Arkansas Petroleum Storage Tank Trust Fund (“Trust Fund”). HB 1520 raises the limit for payment for corrective action…
Read Full Post »
Incineration Backlog/Hazardous Waste Storage: Indiana Department of Environmental Management and Fort Wayne Warehouse Enter into Agreed Order Providing Storage Time Limit Extension
Category: Arkansas Environmental, Energy, and Water Law
The Indiana Department of Environmental Management (“IDEM”) and Stoncor Group, Inc. (“SGI”) entered into a February 22nd Agreed Order (“AO”) addressing issues associated with the storage of containerized hazardous waste. See Case No. 2023-29165-H. The AO provides that SGI owns and operates a…
Read Full Post »
The Between the Lines blog is made available by Mitchell, Williams, Selig, Gates & Woodyard, P.L.L.C. and the law firm publisher. The blog site is for educational purposes only, as well as to give general information and a general understanding of the law. This blog is not intended to provide specific legal advice. Use of this blog site does not create an attorney client relationship between you and Mitchell Williams or the blog site publisher. The Between the Lines blog site should not be used as a substitute for legal advice from a licensed professional attorney in your state.