Increased Tax Relief for Family Farmers in Chapter 12

In Bankruptcy by Coolidge Wall

While most of the US media is focused on various bills that have been hung up in congress over the last year, a bill providing additional tax relief to family farmers through Chapter 12 bankruptcy, has not received much attention. On October 26, 2017, President Trump signed the Family Farmer Bankruptcy Clarification Act of 2017 (H.R. 2266) into law. This new law expands the tax relief granted to family farmers in 2005, and legislatively overturns the narrow interpretation of the Supreme Court of that 2005 act. The legislation in 2005 was intended to give tax relief to family farmers in …

Wilberding Establishes Endowed Prize for Law Review at University of Dayton

In News by Coolidge Wall

Merle Wilberding, long-time Coolidge Wall attorney, has established an endowment to create the Susan Newhart Elliott Award for Excellence in Legal Scholarship fund to recruit legal scholars to write for the University of Dayton Law Review. Wilberding also established a trust last year to support the law review in perpetuity. “These gifts honor Susan’s longstanding service and contributions to legal scholarship, and the law review, for which I have a great deal of respect and admiration and is close to my heart,” said Wilberding who wrote the law review’s first article, “Banks and the Equal Pay Act, 1 U. Dayton …