Angel investors crowding out traditional vc funds?

This article says yes.

Method of Amortizing or Writing Down Goodwill May Be Simplified

Article

IRS to give more scrutiny to LLC and S Corp returns

Link

Using a merger of a new entity type to recognize losses to offset gains

This article explains it. Seems like an awful lot of trouble to go through unless you have a large gain and happen to also have a large unrecognized loss.

Interesting legal issues that would arise from placing an NFL football team in London

http://espn.go.com/nfl/story/_/id/9716479/nfl-team-london-raises-legal-issues

Now this is an epic divorce

No end in sight for decade-long Conn. divorce case

Connecticut divorce case that has been going on for 10 years and involves insider trading and wrongful termination suits.

The Great Deleveraging Is Over

Total corporate-bond debt has grown to nearly $6 trillion—up 59% since 2007. But the new wave of borrowing is coming while we’re still stuck in the slow lane on the road to recovery. As a result, corporate leverage has returned to precrisis levels. Leverage by companies rated investment grade has risen 20% since 2010 and is now 1.51 times earnings, about 6% higher than in 2008. And while U.S. companies have built up big cash reserves since 2009, the trouble is that they’re taking on debt at an even faster pace, said Eric Beinstein, a credit strategist at J.P. Morgan.

The Morning Ledger: The ‘Great Deleveraging’ May Be Over

Great summary and review of a classic book on investing

Review: The Little Book of Common Sense Investing – The Simple Dollar

The Affordable Care Act and small businesses

Will the Health-Care Law Help Small Businesses?

This does seem concerning from a limited liability perspective

Craig Zucker: What Happens When a Man Takes on the Feds