Background
Lerner, Ralph E. was born on April 12, 1943 in New York, New York, United States.
(Long considered the gold standard in legal and tax guidan...)
Long considered the gold standard in legal and tax guidance for visual art professionals and their attorneys, ART LAW is now even more valuable to anyone involved in this complex, interconnected industry. Teeming with new information and analysis and many new sample documents, the three-volume Third Edition of ART LAW is the one resource you must consult to help ensure you formalize rock-solid agreements, maximize tax savings, and minimize legal liabilities. Stocked with more timesaving forms, checklists, charts, and procedural guides than ever before, ART LAW enables you to help art professionals: Draft effective agreements - which clearly define the rights and obligations of the parties involved, whether they're artists, dealers, collectors, investors, appraisers, museums, or auction houses. Avoid legal pitfalls - including breaches of duty, conflicts of interest, estate and tax planning errors, and missteps in international transactions. Exploit tax-saving opportunities - such as deducting losses on the sale of a collection, creating annuity trusts, and maximizing deductions for charitable contributions or transfers. Distilling an immense body of law into three practical, transaction-enabling volumes, the Third Edition of ART LAW is required reading for anyone who buys, sells, collects, appraises, authenticates, exhibits, restores, invests, or advises in the visual art world.
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( The standard text -- Wall Street Journal. Widely ackno...)
The standard text -- Wall Street Journal. Widely acknowledged as the cornerstone reference for visual art professionals and their attorneys since it was first published in 1989, ART LAW provides unsurpassed legal, business, financial, tax, and estate planning information and guidance for this major sector of the creative arts. Written by two of America s foremost art law authorities and stocked with more timesaving forms, checklists, charts, and procedural guides than ever before, the new Fourth Edition of ART LAW enables you to: • Draft effective agreements clearly defining the rights and obligations of the parties involved, whether they re artists, dealers, collectors, investors, appraisers, museums, or auction houses. • Create tax-advantaged strategies for collectors and artists -- with the help of detailed coverage of complete and partial inter vivos charitable transfers, noncharitable transfers, deductions of expenses when selling collections, outright bequests of artwork, and income tax deductions for expenses when creating art. • Minimize the legal exposure of clients -- by helping collectors avoid valuation errors, dealers avoid conflicts of interest, artists avoid copyright infringement, and art experts avoid liabilities when rendering opinions about art. Just published, the new Fourth Edition has been completely updated to reflect the most recent legal developments and business trends and includes new material in each chapter as well as a new stand-alone chapter on Holocaust-looted art. ART LAW includes a host of step-by-step, field-tested checklists and a vast storehouse of adaptable model agreements involving collectors and dealers, artists and dealers, and dealers and dealers, as well as forms for appraisals, property exchanges, tax-free exchanges, loans and promised gifts from artists estates, dealings with auction houses, private and public commissions, and museum donations. Distilling an immense body of law into two practical, transaction-oriented volumes, the new Fourth Edition of ART LAW is required reading for anyone who buys, sells, collects, appraises, authenticates, exhibits, restores, creates, invests, or advises in the visual art world.
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(If you're a lawyer or art professional, it's your one-sto...)
If you're a lawyer or art professional, it's your one-stop answer to any legal or tax question. The definitive guide to the law on visual art, Art Law provides practical legal guidance and critical tax advice to every individual who creates, buys, sells, appraises, authenticates, exhibits, or restores artwork as well as to investors and their advisors. Distilling and clarifying the immense body of international, federal, and state law governing art, this two-volume classic pinpoints the rights, obligations, and liabilities of every segment of this interrelated industry, enabling you - with the aid of many sample forms and checklists - to quickly draft binding agreements that protect all parties ... minimize your clients' legal exposure as well as your own ... and implement beneficial tax, financial, and estate planning strategies.
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Lerner, Ralph E. was born on April 12, 1943 in New York, New York, United States.
Bucknell University (Bachelor of Science, 1964). Boston University (Juris Doctor, 1967). New York University (Master of Laws in Taxation, 1969).
Worked at Sidley & Austin (New York, New York) specializing in Administrative Litigation, Advertising Law, Direct Marketing, False Advertising, Marketing Law, Outdoor Advertising, Distribution, Distribution Agreements, International Distribution, Arbitration, International Arbitration, Mediation, Antitrust, Business Combinations, Competition, Covenants Not to Compete, Deceptive Trade Practice, Price-Fixing, Restrictive Covenants, Trade Regulation, Unfair Trade, Appellate Practice, Art Law, Bankruptcy Litigation, Bankruptcy Reorganization, Commercial Bankruptcy, Foreclosures, Fraudulent Conveyance, Insolvency, Liquidation, Receiverships, Workouts, Bank Mergers and Acquisitions, Banking Law, Banking Regulation, Commercial Banking, Commercial Loans, Consumer Banking, Electronic Banking, Fair Lending, Financial Law, International Banking Law, Lender Liability, Letters of Credit, Loan Restructuring, Loan Workouts, Loans, Secured Lending, Truth in Lending, Biotechnology, Genetics, Immunology, Microbiology, Business Development, Business Litigation, Business Planning, Business Regulation, Business Reorganization, Business Taxation, Business Torts, Business Valuation, Complex Business Litigation, Economic Development, Industrial Development, Industrial Development Bonds, International Business Law, International Joint Ventures, Joint Ventures, Privatization, Adoption Law, Child Care, Child Custody, Civil Practice, Civil Liberties, Discrimination, Human Rights, International Human Rights, Class Actions, Class Action Defense, Collections, Commercial Arbitration, Commercial Bribery, Commercial Fraud, Commercial Litigation, Complex Commercial Litigation, International Commercial Arbitration, International Commercial Law, Sale of Goods, Secured Transactions, Uniform Commercial Code, Warehousing, Commercial Real Estate Acquisitions, Commercial Real Estate Development, Commodities Fraud, Commodities Futures, Cable Communications, Cable television, Cellular Communications, Cellular Telephone, Communications Law, Federal Communication Commission Licensing, Internet Law, Public Broadcasting, Telecommunications Law, Telecommunications Regulation, Complex and Multi-District Litigation, Computer Law, Computer Software Law, Computer Technology, Information Technology, Constitutional Law, Freedom of Information, Media and First Amendment, Construction Contracts, Construction Defects, Construction Litigation, Mechanics Liens, Structural Work Acting, Consumer Credit, Consumer Credit Compliance, Consumer Finance, Consumer Fraud, Consumer Protection, Commercial Contracts, Contract Fraud, Contract Litigation, Copyright Infringement, Copyright Litigation, Copyright Protection, Closely Held Corporations, Corporate Control Contests, Corporate Finance, Corporate Information, Corporate Governance, Corporate Income Tax, Corporate Insurance, Corporate Investigations, Corporate Litigation, Corporate Real Estate, Corporate Reorganization, Corporate Taxation, Foreign Sales Corporations, Incorporation, Professional Corporations, Proxy Contests, Securitization, Takeovers, Tender Offers, Criminal Antitrust, Criminal Appeals, Criminal Defense, Death Penalty, Creditors Rights, Debtors Rights, Drug Trafficking, College and University Law, School Desegregation, School Law, Election Law, Lobbying, Voting Rights, Condemnation, COBRA, Deferred Compensation, Employee Stock Ownership Plans, Employee Retirement Income Security Act, Employee Retirement Income Security Act Compliance, Executive Compensation, Fringe Benefits, Health Benefits, Pension and Profit Sharing Plans, Pension Plans, Profit Sharing, Alternative Energy, Cogeneration, Electric Power, Energy Conservation, Energy Finance, Energy Regulation, Independent Power, Nuclear Energy, Entertainment Finance, Entertainment Law, Motion Picture Finance, Motion Picture Production and Distribution, Music Publishing, Air Pollution, Air Quality, Clean Air Acting, Clean Water Acting, Endangered Species, Environmental Auditing, Environmental Cleanup, Environmental Compliance, Environmental Contamination, Environmental Cost Recovery, Environmental Criminal Defense, Environmental Dispute Resolution, Environmental Health and Safety, Environmental Insurance, Environmental Insurance Coverage, Environmental Liability, Environmental Litigation, Environmental Permitting, Environmental Real Estate, Environmental Regulation, Groundwater Contamination, Hazardous Materials Transportation, Hazardous Waste, International Environmental Law, Medical Waste, National Environmental Policy Acting (NEPA), Oil Pollution, Pesticide Regulation, Pollution, Resource Conservation and Recovery Acting (RCRA), Solid Waste, Superfund, Toxic Chemicals, Toxic Substances, Underground Storage Tanks, Water Pollution, Water Quality, Wetlands Protection, Wetlands Regulation, Equipment Finance, Equipment Leasing, Surety Bonds, Asset Based Finance, Asset Sales, Bond Finance, Commercial Finance, Credit Enhancement, Financial Restructuring, Infrastructure Development, International Finance, Project Finance, Public Finance, Structured Finance, Franchise Law, Civil Fraud, Fraud, Congressional Investigations, False Claims Acting, Government Ethics, Government Investigations, Government Relations, Legislative Practice, Public Policy, Bid Protests, Foreign Military Sales, Government Contract Fraud, Government Procurement, Conservatorship, Guardianship, Acquired Immune Deficiency Syndrome Litigation, Certificates of Need, Health Care Contracts, Health Care Corporate Law, Health Care Fraud, Health Care Litigation, Health Care Reform, Health Care Regulation, Health Care Reimbursement, Health Insurance, Health Insurance Coverage, Health Law, Health Maintenance Organizations, Integrated Health Care Delivery Systems, Managed Care, Managed Care Contracts, Medical Ethics, Patients Rights, Historic Preservation, Hospital Administration, Affordable Housing, Apartment Projects, Housing Development, Housing Discrimination, Housing Finance, Multi-Family Housing, Public Housing, Citizenship, Employment Visas, Immigration Law, Permanent Visas, Political Asylum, Visas, Insurance, Automobile Insurance, Casualty Insurance, Commercial Insurance Fire Insurance General Liability, Indemnity, Insurance Contracts, Insurance Coverage, Insurance Fraud, Insurance Insolvency, Insurance Litigation, Insurance Products, Insurance Receivership, Insurance Regulation, International Insurance, Life and Health Insurance, Life Insurance, Property Damage, Property Insurance, Reinsurance, Reinsurance Arbitration, Risk Management, Intellectual Property Licensing, Intellectual Property Litigation, International Intellectual Property, International Licensing, Piracy, Foreign Corrupt Practices Acting, Foreign Sovereign Immunities Acting, Antidumping, International Trade Regulation, Capital Markets, Derivative Products, Financial Services Regulation, Foreign Investment, Foreign Investments in the United States, Investment Management, Mutual Funds, Syndication, Venture Capital, Affirmative Action, Collective Bargaining, Employment Civil Rights, Employment Claims, Employment Contracts, Employment Discrimination, Employment Law, Employment Litigation, Employment Rights, Employment Termination, Family and Medical Leave Acting, Labor Antitrust, Labor Arbitration, Labor Law, Labor Relations, National Labor Relations Acting, Outsourcing, Personnel Policies, Public Sector Labor Relations, Sexual Harassment, Union Organization, Whistleblower Litigation, Wrongful Termination, Commercial Leasing, Lease Finance, Leasing, Leveraged Leasing, Rent Control, Retail Leasing, Legal Ethics, Defamation, Libel Defense, Civil Litigation, Complex Litigation, DEfense Litigation, Federal Litigation, Trial Practice, United States. Supreme Court Litigation, Media Law, Medical Malpractice, Medicare and Medicaid Reimbursement, Medicare Fraud and Abuse, Business Acquisitions, International Mergers and Acquisitions, Leveraged Acquisitions, Leveraged Buyouts, Mergers and Acquisitions, Mortgage Foreclosures, Mortgage Insurance, Mortgage Securitization, Municipal Finance, Municipal Securities, Coal Mining, Mine Safety, Mineral Leasing, Natural Gas, Natural Gas Pipelines, Oil and Gas Contracts, Oil and Gas Exploration, Oil and Gas Pipelines, Water Rights, Private Foundations, Public Charities, Occupational Safety and Health, Patents, Patent Infringement, Patent Licensing, Patent Litigation, Patent Prosecution, Patent Protection, Personal Injury, Accidents, Wrongful Death, Right of Privacy, Right of Publicity, Probate, Probate Administration, Products Liability, Breach of Warranty, Breast Implant Litigation, Explosions, Product Recall, Product Safety, Profesional Liability, Directors and Officers Liability, Professional Malpractice, Professional Negligence, Property Law, Personal Property, Property Rights, Real Estate, Conservation Easements, Conveyancing, Easements, Land Acquisitions, Real Estate Acquisitions, Real Estate Bankruptcy, Real Estate Development, Real Estate Finance, Real Estate Investments, Real Estate Investments Trusts, Real Estate Litigation, Real Estate Sales, Real Estate Securities, Real Property, Real Property Acquisitions, Real Property Development, Real Property Finance, Residential Real Estate, Residential Real Estate Development, Regulated Industries, Regulatory Investigations, RICO, Civil RICO, Money Laundering, Securities, Bank Securities, Blue Sky Law, Broker-Dealer Regulation, Initial Public Offerings, International Securities, Private Placement, Public Offerings, Securities and Exchange Commission Enforcement, Securities Class Actions, Securities Litigation, Securities Offerings, Securities Regulation, Shareholder Derivative Actions, Shareholder Rights, Sports Law, Taxation, Employment Tax, Estate and Gift Taxation, Federal Income Tax, Fiduciary Income Tax, Income Tax, International Taxation, Local Taxation, Property Tax, Property Tax Assessments, Tax Appeals, Tax Controversies, Tax Credits, Tax Fraud, Tax Law, Tax Litigation, Tax Planning, Tax Shelters, Chemistry, Electronics, High Technology, Medical Technology, Physics, Technology Law, Technology Licensing, Technology Transfers, Telemedicine, Torts, Mass Torts, Tort Liability, Toxic Torts, Asbestos Litigation, Pesticide Litigation, Toxic Tort Defense, Trade and Professional Association, Trade Secrets, Theft of Trade Secrets, Trademarks, Trade Dress, Trade Names, Trademark Infringement, Trademark Licensing, Trademark Litigation, Trademark Prosecution, Trademark Protection, Trademark Registration, Transportation, Interstate Commerce, Shipping, Trusts and Estates, Estate Administration, Estate Litigation, Estate Planning, Living Trusts, Personal Planning, Trust Law, Unfair Competition, Electric Utilities, Electric Utility Regulation, Public Utility Regulation, Utility Rates, Utility Regulation, White Collar Crime, Embezzlement, White Collar Criminal Defense, Wills, Land Use, Land Use Litigation, Land Use Regulation. Admitted to the bar, 1968, New New York
1969, United States.
Tax Court. 1975, Florida.
Company-author: "ART LAW: The Guide for Collectors, Investors, Dealers and Artists," Practising Law Institute, 1989, updated, 1992. "Estate Planning for the Art Collector," Estate Planning Ideas and Methods, Prentice-Hall, 1988.
"What is Foreign Base Company Sales Income," United States. Taxation of International Operations, Prentice-Hall, 1981.
"Transferring Tangible Property to Charitable Organizations," 114 Trusts & Estate Magazine 402, 1975.
"New Carryover Basis Rules," 4 Estate Planning 72, January, 1977. "Spouse to SpouseThe New Estate and Gift Tax Marital Deduction," 36th Annual New York University Federal Tax Institute, Mathew Bender, 1978. "Planning the Collector"s Estate," Practising Law Institute, 1974-1976, 1978-1979, 1981, 1983, 1985, 1988, 1990.
"Valuation Issues," 11 Estate Planning 90, March and May, 1984.
"Final Regulations Under Section 2055(e)(4)," 62 Journal of Taxation 300, May, 1985. "Valuing Works of Art Foreign Tax Purposes," 28 Real Property Probate and Trust Journal 593 (1993).
Adjunct Assistant Professor of Paralegal Studies, New York University School of Continuing Education, 1975. Member: The Association of the Bar of the City of New New York
New York State (Member, Section on Taxation.
Company-Chairman, Art Law Committee) and American (Member, Section on Taxation. Chairman, Visual Arts Division) Bar Associations. The Florida Bar.
Sidley & Austin is an international law firm with approximately 750 lawyers practicing on three continents.
Our firm is one of the largest in the world, with offices in Chicago, Dallas, Los Angeles, New York, Washington, District of Columbia, London, Singapore and Tokyo.
Sidley & Austin is a full-service business law firm. We regularly handle important matters for some of the world"s largest corporations, entrepreneurial businesses, associations, government agencies and individuals.
In the United Kingdom we are an English law firm, advising clients on British, American and international law.
(Long considered the gold standard in legal and tax guidan...)
(If you're a lawyer or art professional, it's your one-sto...)
(Hardcover: 766 pages Publisher: Practising Law Inst (June...)
( The standard text -- Wall Street Journal. Widely ackno...)
(Will be shipped from US. Brand new copy.)
(Will be shipped from US. Brand new copy.)
Member: The Association of the Bar of the City of New New York New York State (Member, Section on Taxation. Company-Chairman, Arts Law Committee) and American (Member, Section on Taxation.
Chairman, Visual Arts Division) Bar Associations.
The Florida Bar.