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The report offers an inside look at the current real estate trends around Seattle’s neighborhoods and projections for future trends.

The following article was written by two real estate investment brokers at Kidder Matthews. Jason Rosauer and Rob Anderson (collectively Team Rosauer) lead an investment brokerage team that specializes in property sales of office, industrial, and retail buildings, as well as land development sites throughout the West Coast. They also publish monthly market reports that detail the commercial real estate market in the greater Seattle area. The report offers an inside look at the current real estate trends around Seattle’s neighborhoods and projections for future trends. We’ve broken up the Team Rosauer August Market Report into three posts; the first looked at the trends in Interbay and Issaquah, the second will explore trends in Lake Union and Mercer Island.

How will 3…

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The report offers an inside look at the current real estate trends around Seattle's neighborhoods and projections for future trends in real estate.

The following article was written by two real estate investment brokers at Kidder Matthews. Jason Rosauer and Rob Anderson (collectively Team Rosauer) lead an investment brokerage team that specializes in property sales of office, industrial, and retail buildings, as well as land development sites throughout the West Coast. They also publish monthly market reports that detail the commercial real estate market in the greater Seattle area. The report offers an inside look at the current real estate trends around Seattle’s neighborhoods and projections for future trends. We’ve broken up the Team Rosauer August Market Report into three posts, the first of which looks at the trends in Interbay and Issaquah.

Does Interbay need a Rezone?

Nestled between Magnolia and Queen Anne, Interbay is…

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The SEC just finished its open meeting to consider a proposed rule, which the Commission passed with a 4-1 vote. To be clear, the SEC only approved proposing the rule. Here are the main takeaways from the proposal:

The current 506 exemption will remain in place, and 506(c) will provide for the new rule, which lifts the ban on general solicitation.
The SEC is proposing a flexible “facts and circumstances” test to determine whether offerors took reasonable steps to verify the accredited status of an investor.
Form D will be amended to include a check box for 506(c) offerings, enabling the Commission to track the quantity of 506(c) offerings being made.
Almost all of the “protective provisions” suggested by commenters are absent from the proposed…

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Securities Laws

SEC Pushes Back Proposed JOBS Act Rules, Again
Last week we wrote about how the SEC was opting to issue proposed rules for Title II of the JOBS Act at its August 22nd meeting, rather than implementing interim rules, as had been anticipated. But on August 21st, just a day before the proposed rules were set to be unveiled, the SEC issued a notice that the rules would not be proposed until August 29th. We’ll update update our blog with details on the proposed rules when they are announced. You can check out this post we wrote in July to get a refresher on the expected subjects of rulings by the SEC on Title II.

Mergers & Acquisitions

IBM Acquires Kenexa
IBM has…

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Less than 3 days, approximately 22 hours, and nearly 700 pages of jury instructions, and the jury finds Samsung guilty of infringing Apple's patents

It took less than three days of deliberation, approximately 22 hours, 109 pages of jury instructions, and a verdict form with nearly 700 individual questions for the jury to find Samsung guilty of infringing a number of Apple’s patents. As a result, Apple was awarded $1.05 billion in damages—nearly half of the $2.5 billion Apple requested—which is one of the largest intellectual property awards ever. Furthermore, there is speculation that Apple’s victory will provide the mobile (and computer) giant ample ammunition to launch similar attacks on its remaining mobile-phone rivals.

The jury found that Samsung infringed six out of the seven patents at issue, and that Apple didn’t violate any of Samsung’s five patents at issue in the case.

This outcome will…

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The iVLG blog will take terms you see in various contracts, break them down, so you can digest them easier. Today's post takes on goodwill.

In a new series on the iVLG blog, we’ll take common terms you see in various contracts and break them down so you can understand what exactly the term means, and its role in your contract. In today’s post, we’ll look into the definition of goodwill.

Webster’s Dictionary defines goodwill (in terms of business) as:

(1) the favor or advantage that a business has acquired especially through its brands and its good reputation (2) : the value of projected earnings increases of a business especially as part of its purchase price (3) : the excess of the purchase price of a company over its book value which represents the value of goodwill as an intangible asset for accounting purposes

Successful businesses build a strong brand name, good…

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SEC reported Tuesday that it handed out the first reward to a whistle-blower who helped federal securities regulators shut down an investment fraud.

The Securities and Exchange Commission reported Tuesday that it handed out the first reward to a whistle-blower who helped federal securities regulators shut down an investment fraud. Under the SEC’s new whistle-blower reward program, the commission cannot disclose any information about the firm involved, including the information that the whistle-blower provided, but it did disclose that the case has led to more than $1 million in sanctions.

The new reward program was created as a part of the Dodd-Frank overhaul of the financial industry. The $50,000 payout—which is roughly 30 percent of the amount collected in the enforcement action—to the whistle-blower is the maximum reward under the new program. However, as the sanctions increase and more money is collected, the payout…

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Securities Law

SEC Further Delays Ruling on Title II of JOBS Act
The SEC Chairman Mary Schapiro has informed members of Congress that the SEC will delay implementing rules that would give effect to Title II of the JOBS Act, which will remove the general solicitiation ban of securities offered under Rule 506. The Wall Street Journal is reporting that the coming changes to Rule 506, which were thought to be taking effect as early as August 22nd, will not take effect until this fall at the earliest. Rather than implementing interim rules, the SEC will submit proposed rules and solicit comments on the proposed rules. Representative Patrick McHenry wrote a letter to Chairman Schapiro relating his frustration that implementation of the…

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The highly-publicized patent battle between Apple and Samsung will be handed over to the nine person jury this week. Here's the proposed verdict forms.

The highly-publicized patent battle between Apple and Samsung will be handed over to the nine person jury this week. This case involves a complicated  battle over intellectual property, including several patents held by both Samsung and Apple.  So, what is required of the jurors?

One of the Wall Street Journal blogs, Digits, published an article with the proposed verdict forms from both Apple and Samsung. You can see Apple’s verdict form here, and Samsung’s verdict form here.

The forms include dozens of questions, with the basic goal of asking jurors to answer “yes” or “no” whether each device infringes a patent. These questions give way to fill-in-the-blank questions that ask for specific dollar amounts that Samsung is entitled to as a result…

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Under the new rules, when a spouse dies, the executor files an estate-tax return, which preserves the value of that spouse's $5 million exemption.

Many people avoid the estate planning discussion for a variety of reasons—no one wants to think about dying, many are reluctant to analyze personal financials and assets, and with so many changes scheduled to occur in early 2013, why not just wait? The excuses are never-ending. The bottom line is that at some point we will pass away, and at that time, what will happen to your estate? What are the estate-tax consequences of passing your assets to your loved ones?

Today’s post highlights a way that couples can maximize federal estate-tax savings without costly predeath estate planning. The IRS issued guidance in June for an estate-tax law that Congress passed in late 2010.

The Problem
Currently, an individual’s estate is exempt from…

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