LETTER FROM THE EDITOR

Written by Daniel A. Lev Editor

As we usher out the year that was 2022, we are pleased to welcome a brand-new slate of officers for CLA’s standing committees and are equally pleased to announce that Chris Passarelli was elected the new Chair of the Business Law Section. We look forward to working with Chris and the new standing committee officers to continue to provide our readers with a wide range of articles spanning a multitude of topics of interest to business lawyers.

In this issue, BLN is once again pleased to include an article from Neil J. Wertlieb, our ethics expert, co-chair of the CLA’s Ethics Committee, and long-standing contributor and advisor to the BLN. In his article Conflicts of Interest in M&A Transactions, this edition of B-Law B-Law B-Law addresses unique conflict of interest issues that arise in connection with the sale of a business.

In his separate articles entitled Legal Fee Tax Write Offs Made Simple and Tax Myths About IRS Statute of Limitations, Robert W. Wood, a frequent contributor to BLN, addresses the often confusing rules governing the deduction of legal fees and eleven myths regarding the IRS’s audit of tax returns.