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	<title>Smith, Gambrell &#38; Russell, LLP</title>
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		<title>Poisonous Estate Planning</title>
		<link>http://www.sgrlaw.com/blog/2012/02/poisonous-estate-planning/</link>
		<comments>http://www.sgrlaw.com/blog/2012/02/poisonous-estate-planning/#comments</comments>
		<pubDate>Thu, 02 Feb 2012 15:00:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Estate Planning & Wealth Protection]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=969</guid>
		<description><![CDATA[Authored by: Dorothy J. Santos
Here’s a case for making sure you choose the right spouse and friends in life.
A New York State court recently held a widow and her two friends liable in connection with the production of a “sham” Will for the widow’s deceased husband and its admission to probate.  The court’s decision illustrates [...]]]></description>
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		<title>Andy Thompson selected for class of 2012 of the Institute for Georgia Environmental Leadership</title>
		<link>http://www.sgrlaw.com/blog/2012/01/andy-thompson-selected-for-class-of-2012-of-the-institute-for-georgia-environmental-leadership/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/andy-thompson-selected-for-class-of-2012-of-the-institute-for-georgia-environmental-leadership/#comments</comments>
		<pubDate>Mon, 23 Jan 2012 16:12:08 +0000</pubDate>
		<dc:creator>sustainability</dc:creator>
				<category><![CDATA[Environmental and Sustainability Law]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=967</guid>
		<description><![CDATA[SGR Partner Andy Thompson has been selected to be a member of the class of 2012 of the Institute for Georgia Environmental Leadership (IGEL).
IGEL is a leadership training program that partners with the Center for Ethics and Corporate Responsibility at Georgia State University’s J. Mack Robinson College of Business in order to build and sustain [...]]]></description>
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		<title>Meeting 2010 Energy Standard Saves Buildings 18.5%</title>
		<link>http://www.sgrlaw.com/blog/2012/01/meeting-2010-energy-standard-saves-buildings-18-5/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/meeting-2010-energy-standard-saves-buildings-18-5/#comments</comments>
		<pubDate>Mon, 16 Jan 2012 21:38:26 +0000</pubDate>
		<dc:creator>sustainability</dc:creator>
				<category><![CDATA[Environmental and Sustainability Law]]></category>
		<category><![CDATA[ASHRAE]]></category>
		<category><![CDATA[Energy Ace]]></category>
		<category><![CDATA[Energy Efficiency]]></category>
		<category><![CDATA[Standard 90.1]]></category>
		<category><![CDATA[Wayne Robertson]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=964</guid>
		<description><![CDATA[The Department of Energy (DOE) announced recently that buildings that meet 2010 energy efficiency standards use 18.5% less energy than structures using a previous standard. 
DOE simulated 16 different building types of various sizes in 15 climate locations to analyze energy codes published by the American National Standards Institute/American Society of Heating, Refrigerating and Air-Conditioning Engineers [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Taxpayers Take Notice: IRS Issues New Voluntary Disclosure Guidelines for Overseas Accounts</title>
		<link>http://www.sgrlaw.com/blog/2012/01/tax-alert-new-irs-voluntary-disclosure-initiative/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/tax-alert-new-irs-voluntary-disclosure-initiative/#comments</comments>
		<pubDate>Tue, 10 Jan 2012 14:53:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Estate Planning & Wealth Protection]]></category>
		<category><![CDATA[2012 OVDP]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[Offshore Voluntary Disclosure Program]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=939</guid>
		<description><![CDATA[Authored by: Scott Harty, Esq.
On January 9, 2012, the IRS reopened the Offshore Voluntary Disclosure Program (the “2012 OVDP”) to U.S. taxpayers who wish to voluntarily disclose unreported offshore assets.  Taxpayers wishing to participate in the 2012 OVDP must file amended returns for the years covered by the 2012 OVDP (generally the prior 8 years); [...]]]></description>
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		<title>EU Regulation of Airline Emissions Begins</title>
		<link>http://www.sgrlaw.com/blog/2012/01/eu-regulation-of-airline-emissions-begins/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/eu-regulation-of-airline-emissions-begins/#comments</comments>
		<pubDate>Mon, 09 Jan 2012 21:20:25 +0000</pubDate>
		<dc:creator>sustainability</dc:creator>
				<category><![CDATA[Environmental and Sustainability Law]]></category>
		<category><![CDATA[airline carbon emissions]]></category>
		<category><![CDATA[EU Regulation of Airline Emissions Begins]]></category>
		<category><![CDATA[European Union Emissions Trading Scheme]]></category>
		<category><![CDATA[regulation of airline industry]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=931</guid>
		<description><![CDATA[Flights to Europe might just become a bit more expensive. 
In an effort to reduce carbon dioxide emissions and the impact of climate change, since 2005, the European Union has enforced an Emissions Trading Scheme (“ETS”) to regulate the carbon emission from more than 11,000 utilities and manufacturers. In November 2008, the ETS was extended to [...]]]></description>
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		<title>The Weekly Environmental &amp; Sustainability Round-up</title>
		<link>http://www.sgrlaw.com/blog/2012/01/the-weekly-environmental-sustainability-round-up/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/the-weekly-environmental-sustainability-round-up/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 16:47:46 +0000</pubDate>
		<dc:creator>sustainability</dc:creator>
				<category><![CDATA[Environmental and Sustainability Law]]></category>
		<category><![CDATA[SGR Weekly Environmental & Sustainability Round-up]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=929</guid>
		<description><![CDATA[1) Panel Orders EPA to Delay Cross-State Emissions Rule 
The U.S. Environmental Protection Agency must delay implementing rules on interstate air pollution on Jan. 1, a federal court ruled, siding with electric power producers seeking to defeat the new regulations. A three-judge panel of the U.S. Appeals Court in Washington granted a request by electric power [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>EPA Releases New Rules on Power Plants</title>
		<link>http://www.sgrlaw.com/blog/2012/01/epa-releases-new-rules-on-power-plants/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/epa-releases-new-rules-on-power-plants/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 16:42:07 +0000</pubDate>
		<dc:creator>sustainability</dc:creator>
				<category><![CDATA[Environmental and Sustainability Law]]></category>
		<category><![CDATA[EPA regulation power plants]]></category>
		<category><![CDATA[Final Mercury and Air Toxics Standards]]></category>
		<category><![CDATA[MATS]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=926</guid>
		<description><![CDATA[On December 21, 2011, the U.S. Environmental Protection Agency (EPA) unveiled its Final Mercury and Air Toxics Standards (MATS) for Power Plants in what has been called one of the most important anti-pollution measures in recent memory by environmental groups and criticized by others who predict a strain on the nation’s power grid and lost [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>From Super Committee to Sensible Estate Tax and Beyond&#8230;</title>
		<link>http://www.sgrlaw.com/blog/2012/01/from-super-committee-to-sensible-estate-tax-and-beyond/</link>
		<comments>http://www.sgrlaw.com/blog/2012/01/from-super-committee-to-sensible-estate-tax-and-beyond/#comments</comments>
		<pubDate>Wed, 04 Jan 2012 14:24:25 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Estate Planning & Wealth Protection]]></category>
		<category><![CDATA[Estate Planning]]></category>
		<category><![CDATA[Estate Tax]]></category>
		<category><![CDATA[Sensible Estate Tax Act 2012]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=933</guid>
		<description><![CDATA[Authored by: Neeli Shah, Esq.
In light of Congress’s recent quest to find new sources of revenue and the looming changes to the estate and gift tax regimes, the time to focus on estate planning to make optimum use of current planning opportunities is now.  
Super-Committee
On August 2, 2011, the Budget Control Act of 2011 created [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<item>
		<title>If It&#8217;s Broken, Fix It! (Part II)</title>
		<link>http://www.sgrlaw.com/blog/2011/12/if-it%e2%80%99s-broken-fix-it-2/</link>
		<comments>http://www.sgrlaw.com/blog/2011/12/if-it%e2%80%99s-broken-fix-it-2/#comments</comments>
		<pubDate>Wed, 21 Dec 2011 15:21:42 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Estate Planning & Wealth Protection]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=918</guid>
		<description><![CDATA[Authored by: Paul J. Sowell, Esq.
A recent amendment to New York law gives more Trustees the ability to fix or otherwise change the terms of a trust.  Specifically, Governor Andrew M. Cuomo recently signed a bill amending Section 10-6.6(b) of the Estates, Powers and Trusts Law, commonly referred to as New York’s “decanting” statute.  In [...]]]></description>
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		<slash:comments>0</slash:comments>
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		<title>Absolute Pollution Exclusion in Liability Policy Enforced in Florida</title>
		<link>http://www.sgrlaw.com/blog/2011/12/absolute-pollution-exclusion-in-liability-policy-enforced-in-florida/</link>
		<comments>http://www.sgrlaw.com/blog/2011/12/absolute-pollution-exclusion-in-liability-policy-enforced-in-florida/#comments</comments>
		<pubDate>Thu, 08 Dec 2011 22:28:53 +0000</pubDate>
		<dc:creator>sustainability</dc:creator>
				<category><![CDATA[Environmental and Sustainability Law]]></category>
		<category><![CDATA[Markel International Insurance Co. v. Florida West Covered RV & Boat Storage LLC]]></category>
		<category><![CDATA[pollution exclusion clause]]></category>
		<category><![CDATA[pollution insurance issues]]></category>

		<guid isPermaLink="false">http://www.sgrlaw.com/blog/?p=916</guid>
		<description><![CDATA[Insurers and insureds in Florida should check their liability insurance policies for absolute pollution exclusion language.  If present, and if pollution liability is a possibility, insureds should explore the purchase of pollution liability coverage.  
Earlier this year, the United States Court of Appeals for the 11th Circuit had occasion to interpret an absolute pollution exclusion clause [...]]]></description>
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