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38 Prac. Law. 1 (1992)

handle is hein.ali/praclaw0038 and id is 1 raw text is: THE PRACTICAL
JANUARY 1992
LAWYER                                   Volume 38/Number 1
CONTENTS
Fi    Safety Services for Subsidiaries:
Another Kind of Parent Trap
When can safety be dangerous? When it exposes a
parent corporation to liability.
N. Stevenson Jennette III, a partner with Varnum,
Riddering, Schmidt & Howlett, of Grand Rapids, Michigan,
is a civil litigator and a member of the Michigan, Indiana,
and American Bar Associations.
PAGE Buying, Owning, and
119   Disposing of Real Estate
What can be worse than termites, frozen pipes, and
a leaky roof? The adverse tax consequences of a
badly planned residential real estate transaction.
Barry Leibowicz, an Associate Professor of Accounting
with Queens College of the City University of New York,
holds an LL.M. in taxation and is author of numerous tax
and tax planning articles.                        PAGE 19
PAG   Employee Benefits
1 for the General Practitioner
When your business client wants to set up a benefit
plan, you need to know all the options.
Michelle Goldstein, an employee benefits attorney with
Hughes, Hubbard & Reed in New York City, has had

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