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Friday, July 30, 2010

Should Chipotle Lower Their Counters?

Posted By
Lynda Chung

In a decision that came down a few days ago, the Ninth Circuit Court of Appeals held that Chipotle Mexican Grill violated the Americans with Disabilities Act because its food preparation counters were too high for for wheelchair-bound customers, meaning that such customers could see the food on display or how it was assembled. (Antoninetti v. Chipotle Mexican Grill, Inc. (2010) 2010 DJDAR 11537.)

Both the disabled plaintiff and Chipotle agreed that all, except for the tallest wheelchair-bound persons, could not see the food preparation counter or the food on display, such as salsa, guacamole, cheese, lettuce and tortilla. The Ninth Circuit found that Chipotle's 45-inch tall wall violated federal regulations which require that a main counter height not exceed 36 inches.

While I sympathyze for the plaintiff for not being able to see the food preparation, I wonder whether there were reasons why the counter in the restaurant was 45-inch tall. Perhaps that was the optimal height for the average-height employee assembling food while standing. Maybe federal regulations should not apply to this scenario as lowering the counter may create problems for the workers who are on their feet all day wrapping burritos.

Monday, July 19, 2010

Tax Law Update


Posted by Michael Morris
Tax laws are always changing. Here are some of the most recent changes that may affect you and your clients.
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Thursday, July 1, 2010

Dynasty Trusts: The Power Of Compounding And Avoiding Estate Tax

By Geoffrey A. Weg

Clients who engage in estate planning are generally thinking long-term, and want to provide financial benefits for future generations. The dynasty trust is a uniquely powerful estate planning tool to achieve these goals.

What is a Dynasty Trust?
Simply stated, a dynasty trust is an irrevocable trust with an extremely long or unrestricted term. The trust is governed by the terms initially established by the grantor, and is designed to hold assets in trust without direct ownership of the trust assets being transferred to any beneficiary. Successive generations of beneficiaries may receive distributions of income and/or principal. For transfer tax purposes – gift tax and generation skipping transfer tax ("GST" tax) – trust assets are usually valued at the time of transfer into the trust. The trust assets and any future appreciation thereon are generally exempt from estate tax.

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Contact Geoffrey Weg