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![handle is hein.barjournals/phlbrrpr0002 and id is 1 raw text is: The Retainer
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VOL. 2 IIHIILAlmi.I'lfA. IMllit I . JAll ANY 1, 11)7:1 No, I
-,analysi in Briel Prisoners' Hea
Involuntary Termination By Bar Assn.,
Of Subchapter S Election
i t ilbu \ / . I,1
0iiI)c oiroitr nI pir-iil cc-
A Major Pil.tll hIi I .t -n . , I itme. Additional Problems nvolin
ing shartolle-I I .i .i . si g iIt treattett of cash cistriaunuttsa
ptof..itcnn.l I .ounssil is ihe inacertent dividend and liability for the aci
termtint.lon oIIi tihe lsbuihapter S Ic- mulated earning tax may also atis
tion. Sudh an onurret tan unileash as a result tf termination. The com
a nimlr of atserse tax consequences quences ol termination are compound
and (a tutn a tax planning tool into ed by the fact that it is retroactive I
a disaster for lte shareholders and, he beginning of the taxable year
at minimum, att enbarrassinet lot Even wher the termination is the re
iis counsel, When Subilapert S was suit of a mistake or misunderstanding
adiled to Ice latenal Ri-sctIev Cit the corpration or i successor gene
in 1958. it was the inention that a ay not re-elect under Subehap
thr I.ol ber remnoved itote resetc teSleiesar
tios and complicitions in choosing Of courve, a tetuinatin i i
a busint.ess lorm whichIi had btec bar
rotm Aitd o trobl w-m err -nvoi cA
them atndn trnl l for thase wi%,e P
noit. While Sub. Icapter x c lte l r jc a a e
matmu o ce aarica. m faloal ar
tchncal structure c mitt... , I s For State Environ
fuir te antuars
ovlurnrm Termination Reslinati ar com
itt cite hiss of Sulitliaptit S lic-ltiis. ecuti t bev lkt- ill 1)177: l
hes, bent-fits include cte elimitea- What should the enctrorment in the
tt o irIe corpotrate tax upon cccrpo- Commion-wealth be like fist-. 20,. 50
rate ntIncime fh the taxable year. y beargfino today h
the ahilis to pass throiiighi income These and similar probing ques-
hisses attid capital gains ti, the share- Lions art the subject of a project being
holder% fiie(the taxallcsear. atilc[lite conducted by h Department of gni
alityc cI -i- Itt c fi-, cliirchiuc i rI, mmnia l Rustcuti llic ofi la
Lawyer from Speakers Bureau
rfiscusses Crime with Students
ocr th Inw -iarihctury cadia I Franklin Etentntat- sciot. nhite
teate Tom e Charse ls ... A earnt ers fro. tod Speakers Bureau ssuken
avaiable sp-ike, ..as .idfre <rbut of l.strae t Reo el.
Shlsclc n. I s ni in t r AIll
of cite hanks all 01 lii. ..oe -(an
atnyone stop crime?- H-ow did crime
tiiome.i major problem inc tee Cict
Thces wer .cIIg ti que stits
tha fourth-gridets at lh,- Brenin
Franklin Elementetary ihtiool. Rcscng
Sun and Chtinham A etns. ask-il
oA their teather. %iss Iobt Chas
Mmls Chase onaitid the Phdladl
ila Bar Assoc ianons Steakers Bu-
reau. xhii arranged lic attory
William F. Coyle to speak before her
class.
When Cos Is ent - u a t h
ashorl on Dc 7. hc ir I i .se- hl
sit co ilhise anid nccumerous othe Ic pwi
t iet on the sub n of ..e ......
.anior-ding tic Alis Chase, a lelt cud
infortnatise diu .ssion etsttued fin, ,,l l
over ati hour.
11its Chats fourth graders h-,
Ieen consilering crime ie a -e -1
studies ueit one city problems. I ib
topi-s to i. discused n the In
iclude tobs luve. slums, drugs. ro.ui
taxin,ca. flood,,. sihools. t-a
lit and polluion.
Durc.ug his talk. Coile explored
with rtc cillden such qiesions .as.
WVhat Lod, ,I 1,eo11le mommIt
t r ..P.........d ,, pagl 1gd -
\feducal buxtety bas C sta point pr
psal to the Lity of Philadelphia call-
ing for the creation of a central. uor
dinating body with official status to
provide a continuing program of
health care delivery for Philadel-
phia'. prison inmates, it has been an-
nounced by Bar Association Chancel
lor Harold Cramer and County Med.
ical Society President R. Robert
Tyson. M.D.
According to Cramer and Tyson,
the Philadelphia Bar Association,
represeming the city's antorneys and
judges and the Philadelphia (Cunty
Mfedical Societr, speaking for Phcla-
d- ph.,huc~s p re- - derplt con
Calls for Ideas
mental Program
,n and R- ,, h .o -n a Law
roncmental 'daut Plan
Acts 275. which created DER.
specifies that the Environmental
Quality Board will be responsible for
the preparation of an Environmental
Master Plan for the Commonwealth
Edward F. lannino, Esq.. a part-
ner in the law firm of Dilworth. Pax
on. Kalish. Levy & Coleman. has
t-n selited as one of five project
cc inc matnagers throughout the State
%Io sill work in their geographical
..cas to formulate broad goals for the
1litter Plan.
11annino is requesting members
at (he Bar Association to offer their
- put regarding suggestions to be in
-ied in the Master Plan.
Since we all breathe the same
irink the same water and utilize
came land. it would be good to get
s frot all members of our bar.
aid, adding that the target date
-rceceiving suggestions is January 15.
I Mannino's offices are at 2600
b, Fid-lits Building, Pit.la. 19109.
%lanntno was instrumental in or
4clinig cite Bar Associations Eni-
rimental Quality Committee. which
s hired from 1970-1971 lie is our
,-,lk Chairman ccf the Air Subcom-
nce He is also 'ice Chairman of
the Environmental Quality Commit-
as-c- of Ite American Bar Associations
Nioung I awyers Seiion.
Equalls icurerned that non law
cc1i lo-ccttle tisit-cthekd i 6 project,
t.......... . . . . .. icc -oed h po,-
Chancellor's Fete
Due January 9
Icli c ine rs ofl the orn .ii nal
I .- . e Itted io at ru t i-ti
in honoir I in- Ph'il.dlpha Bar As
-oaIion Chanellor Joseph N. in
.iovanni. Jr.. next Thursdar. Jai. L
ton 5 to 7 p.m., .o hile Ball eoi01 It
ihe Sheraton Hotel. 17th St and ken
], 8hi
g
The Retainer is supported by -timonwealth Land Ilte and Insurance Compan -irs Penhsnltania Iank
I trouse reenberg and a spany-The Zinman Group
Ith Plan Issued
Medical Society
-eed abut hi- prlemtts of hehalr
<e co the tihe- pen f-a i ... of
Philadlphia Ciutnty
I he problems were brought into
sharper fcactus during the past few
months highlighted by the disturb-
ances as Holmesburg and the land-
mark decision of a three-judge Com
mon Pleas Court panel headed by
judge Edmund B. Spaeth. Jr. deplor-
ing prison condit ions.
As a result. representatives from
both professional organizations held
a series of meetings in an effort to seek
ways of alleviating these set-ous prob-
lems and improving health care and
facilities for prisoners.
The proposal, which was sent di-
rectly to City Managing Director
Hillel S. Levinson. is divided into four
general areas- Personnel. Facilities.
processes, and Funding.
Under Personnel. there are six
major proposals: (1) Training and
uilization of guards as paraprofes,
-snal personnel. similar to military
medics and Navy corpsmen. (2)
ITe Philadelphia County Medical
Society will recruit physicians to serve
as voluntary consultants during a one-
year period as pan of a program to al-
lesiate the emergency situations in
prisons: (3) Employment of resident
physicians in the prisons in conpera.
tion with local training Instcutions:
(4) Development of a program to
make possible medical consultations
at prison locations rather than trans-
porting prisoners to other locations;
(3) Improvement of prison dental care
personnel and facilities; and (6) Im-
pros-ment and expansion of comple-
ment of professional nurses to staff
prson health care titilites.
Under Facilities, the proposal
calls for the establishment of a ten
trally located medical diagnosic cen-
ler for all three prisons and the ex-
ploration of possibilities of having
dngs and medical supplies donated
is a public service to the City for use
n the prisons.
The processes through which
he new program would he imple
nented are as follows (1) C 'reation of
i central coordinating body with offI
ial stlrns by the City to protile a
-ontinucng program III prison health
are delisets (2) A macite public
educational program to ireate public
inderstanding and support for the
rogram; (3) Need lot the establish-
ment of standards of prison health
are., andt edlucatonal programs for
oth pristinrs and the cosmmuntty;
4 (rtation of procedures to allow
soners who have persntal physi-
ans sto be seen and examined by
it (sciniiid on page iih;
NO I ICE
1 new out falt. bcy whubI
Ascxiiattiton umris can
rat Is Charcellor Joseph N
&iagiitti. Jr., dirrct. is
no inc operatiot. Ihe titium
b is 1.0 .3I fii
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