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Commentary

‘And/or’ persists because writers love it (access required)

A chief pleasure of this column lies in exploring grammar’s schools of thought. To serial-comma or not to serial-comma; to purge that from our sentences or let it flourish; to place two spaces after a period or only one. But ...

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Lessons from the NFL’s aggressive enforcement strategy (access required)

My hometown, Minneapolis, is the host city for Super Bowl LII, and, for trademark attorneys, it brings a treasure trove of trademark observations. The most striking to me is the NFL’s aggressive policing of its SUPER BOWL trademark. It is ...

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The new qualified business deduction (access required)

It is now well accepted that the tax bill signed into law on December 22 does not accomplish simplification of the tax code.  Instead, the Tax Cuts and Jobs Act brought reductions in tax rates and wholesale changes in deductions, ...

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Family businesses need objective advisers (access required)

After a lifetime of dedication and success, your client is ready to retire from the family business. He’s designated his two adult sons as 50/50 owners. One has worked in the company for a decade. In fact, he’s second in ...

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Boards must know warning signs of toxic corporate culture (access required)

Boards of directors bear enormous responsibilities for the tone at the top and corporate culture of the companies they are entrusted to oversee. This fiduciary duty is evident in the selection of senior management and when assessing the overall ethical ...

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The year of the renewal

When it comes to office and industrial space, there’s no question: Right now it’s a landlord’s market in Boise. This is in stark contrast to conditions back in the Great Recession, when tenants ruled the world of commercial space. Back ...

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It’s time to review that partnership agreement (access required)

If your partnership was audited, would you want the IRS to select your representative? If you joined a partnership this year and it was subject to a tax assessment related to a year when you were not a partner, would ...

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Looking for talent? You’ll find it downtown

I am sick and tired of hearing about how the downtown Boise office market is in trouble because of the cost or availability of parking.  This is ridiculous.  If you don’t see that downtown Boise is booming, then you just ...

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A paradigm shift on sexual misconduct (access required)

Human behavior is fascinating at the beginning of each new year. Examples abound at every local gym and fitness facility. For the “regulars,” January is a nightmare of crowded parking lots, long waits to use equipment and blindingly colorful new ...

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Changing skylines show Idaho’s growth since 2011

What a difference seven years has made. In 2011, office construction in Boise and elsewhere in Idaho was at a standstill. Many workers left the state, or trained for other careers. But things turned around fast after the Gardner Company ...

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