The decision, citing past rulings, said the court "will not place a duty on doctors when there is no consensus in the medical community or among the public" on when life begins.

The 5-0 Supreme Court ruling reversed a unanimous ruling by a three-judge appeals panel and dismissed the lawsuit of a woman who had an abortion. Abortion cases pending in Illinois and South Dakota have raised the same issue.

"On the profound issue of when life begins, this court cannot drive public policy in one particular direction by the engine of the common law when the opposing sides, which represent so many of our citizens, are arrayed along a deep societal and philosophical divide," New Jersey Justice Barry T. Albin wrote for the court.

The ruling came in a lawsuit filed by a woman who accused a doctor of failing to give her enough information before she signed a consent form for him to perform an abortion.

Rose Acuna questioned whether Dr. Sheldon C. Turkish misled her in 1996 about the development of the pregnancy, then in the sixth or seventh week. She was 29 at the time and had two daughters following a miscarriage when she consulted Turkish, who had delivered her second child.

"According to Acuna, Turkish told her that she 'needed an abortion because (y)our kidneys are messing you up,'" court papers said. "Acuna asked Turkish whether 'the baby was already there.' According to Acuna, Turkish replied, 'Don't be stupid, it's only blood.'"

Acuna signed a consent form, and Turkish did the abortion. Bleeding continued, however, and seven weeks later Acuna went to a hospital. She was diagnosed with an incomplete abortion and had another procedure.

"According to her, one of the nurses caring for her explained that the procedure was necessary because Turkish 'had left parts of the baby inside of (her).' Thus, Acuna concluded based on the reference to 'the baby' that she had given consent to an abortion based on erroneous information," the appellate panel wrote last year.

Acuna, now 40, says she suffered emotional distress for the death of an unborn child.

Acuna's lawyer, Harold J. Cassidy, said he was considering an appeal to the U.S. Supreme Court.

"Millions of women across the nation have made the same complaint as Mrs. Acuna," said Cassidy, an anti-abortion lawyer based in Monmouth County who is also involved in the South Dakota case.

"They have lost something of great value, which is dismissed as mere tissue," added Cassidy, who is also known for successfully arguing against surrogate parenting contracts in the 1987 "Baby M" case.

The doctor's lawyer, John Zen Jackson, said "the court properly recognized there are limits to a physician's duty in obtaining a patient's consent."

In South Dakota, Planned Parenthood is challenging a 2005 law that requires abortion doctors to tell women several things, including that an abortion ends human life. It has never been enforced, however, having been put on hold by a federal judge. The lawsuit challenging its constitutionality is pending.

The American Civil Liberties Union said a class-action medical malpractice lawsuit with similar claims as those raised by Acuna was recently brought in Illinois.

Marie Tasy, executive director of the anti-abortion group New Jersey Right to Life, decried the ruling. "My reaction is that once again the court relies on an outdated schizophrenic mentality to the detriment of women and indulges in semantic gymnastics to avoid the indisputable fact that a child in the womb is a human being," she said.

The ACLU praised the decision, saying it "sends a message that New Jersey will not tolerate backdoor efforts to curtail reproductive rights or free speech," said Ed Barocas, legal director of the state's ACLU chapter.

Whenever something of value changes hands, the Internal Revenue Service is usually going to want its cut.

But if you plan ahead and employ tax-smart strategies, you can make sure more of your wealth goes to your nephew Steve than to Uncle Sam.

Although many people would rather share their wealth with family while they're alive, the IRS often makes this a tall task -- but not impossible.

The Gift of Gifting

The easiest way to share your wealth, of course, is by simply giving money or assets away. There is a limit, however, to how much you can give before the IRS starts taking its cut. And the tax consequences can turn a gift into a burden -- just ask the Oprah audience members who discovered they owed thousands to the IRS after the generous host gave them all cars in 2004.

This year, the inflation-adjusted annual gift tax exclusion is $12,000 per donee (there is no limit if the recipient is a spouse and a U.S. citizen). That means you can give as much as $12,000 to any individual each year without incurring taxes, and there is no limit to the number of beneficiaries.

So you can give to as many people as you want, as long as each one doesn't receive more than the annual limit. In addition to benefiting your loved ones, the added advantaged to gifting is that it also reduces your taxable estate, and thus the estate tax burden on your heirs.

The gift tax rules, however, don't apply only to cash, but to assets such as property and equities. And in some cases this may be even more advantageous than giving away just cash. Because of inflation, cash depreciates in value over time, while stocks have the ability to increase in value. Even if you give away a stock that appreciates, for tax purposes it will be taxed on its market value as of the day of transfer.
A Trustworthy Strategy

Another effective way to share your wealth while limiting your tax exposure is with a grantor retained annuity trust. A GRAT is an irrevocable trust set for a specific amount of time, during which you receive a set annual payment. At the end of the trust's term, the length of which you set, the assets in the trust are passed along to your heirs.

For example, you can create a GRAT and fund it with $500,000 that generates an annual cash flow of $50,000. Under the terms of the GRAT, you receive that annual annuity for 10 years. At the end of the term, the remainder, including any appreciation, is passed along to your beneficiary. However, once established, you can't add to the trust during its term.

Another trust useful for transferring wealth is an irrevocable life insurance trust, or ILIT. This is a trust that takes ownership of your life insurance policy and, like the GRAT, removes it from your taxable estate. On the other hand, if, for example, you have a life insurance policy that pays out $5 million and it is included in your estate, your heirs will be burdened with a hefty estate tax bill.

With a GRAT, you can not only give to your loved ones, but you can dictate the terms under which they are entitled to receive benefits. This means that if you are concerned one of your heirs is not responsible enough to handle their whole inheritance at once, you can have the trust distribute a predetermined amount of the proceeds over a specified period of time.

But it's important to remember that the terms and conditions of any irrevocable trust cannot be changed once it has been created. To learn more about choosing a life insurance provider see "How to Measure Your Life Insurer's Health."
529 and Feeling Fine

While the IRS may seem to be the bane of your financial existence, it can be of some help too. One such example is with section 529 of the Internal Revenue Code, better known as a 529 plan or qualified tuition plan.

These tax-advantaged savings plans allow you to sock away money to help pay for future college costs. While contributions to the plan are not deductible on your federal tax return, the investment grows tax-deferred and distributions to pay for the beneficiary's college costs are free of federal taxes. You can make withdrawals from the plan, however, the funds must be used for eligible expenses, such as tuition, books and housing. If they are not, you will be subject to income tax plus a 10% federal tax penalty.

Each state, and Washington, D.C., offers its own 529 plan with various investments, though you don't have to live in the state whose plan you use. You can contribute as much as $12,000 each year to the 529 plan ($24,000 for married couples), and under a special five-year averaging election, you can contribute as much $60,000 in a lump sum ($120,000 for married couples).

A Tarragon spokesman said it's the company's policy not to comment on pending litigation.

The complaint claims Tarragon stock traded at artificially inflated prices, reaching a high of $26.76 a share on July 22, 2005, as a result of defendants' false statements. The stock then fell, reaching 94 cents a share on Aug. 9, when Tarragon said its quarterly report would be delayed to give the company time to evaluate more than $125 million in property impairment charges and other write-downs made necessary by its decision to sell properties under adverse market conditions.

Tarragon and its subsidiaries are active in the Northeast, Florida, Texas and Tennessee.

Fort Lauderdale-based subsidiary Tarragon South is the developer of Las Olas River House, a high-rise in downtown Fort Lauderdale that was completed last year, but still has at least 22 units up for sale; and a planned mixed-use project with a condo tower on the site of the Gay & Lesbian Community Center on Andrews Avenue in Fort Lauderdale.

Tarragon is also an equity partner with Coscan Homes in Orchid Grove, a condo and townhouse community under construction in Pompano Beach.

To be eligible for those payments, their work should have produced a "remarkable result" that wouldn't have been the result of ordinary performance.

The Association of Flight Attendants, the U.S. trustee on the case and a former creditor had opposed the bonuses.

Cadwalader earned $35.4 million in fees and $2.2 million in expenses. Otterrbourg earned $7 million in fees and $210,231 in expenses. They were among 24 law firms and advisers that were part of Northwest's bankruptcy team. The group included Minneapolis-based Dorsey & Whitney, which had applied for final fees of $3.2 million and expenses of $171,753, according to legal filings.

He said he regrets that decision and made it hastily and without talking to an attorney.

He says he was under stress and pleaded guilty only to put the matter behind him.

Attorney William Martin specifically cited "tremendous pressure" from journalists as the reason for the guilty plea.

Martin said he's arguing that his client was under extreme stress from reporters hounding him about his sexuality.

Martin mentioned The Idaho Statesman by name, the Boise newspaper that spent months investigating whether Craig engaged in homosexual encounters.

Craig has flatly denied those suggestions on numerous occasions. In his first address to the public after the political journal Roll Call broke the story of the Minneapolis sting, Craig accused the newspaper of conducting a "witch hunt."

His chief spokesman said that Craig has dropped virtually all notions of trying to finish his third term in the Senate, but the Senator has shown signs of wavering on his announced plan to resign from the Senate at the end of September.

The documents filed Monday aim at undoing Craig's earlier decision to plead guilty to the lewd conduct charges in order to give him a chance to fight the accusations.

According to court documents, the senator "felt compelled to grasp the lifeline" - hoping that if he were to submit to an interview and plead guilty that none of the allegations would be made public.

The proposed withdrawal would reduce the number of U.S. troops in Iraq to about 130,000 - the same as before the "surge" earlier this year aimed at reducing sectarian violence.

Congressional Democratic leaders criticized Mr. Bush's plan after a meeting with the president Tuesday. House Speaker Nancy Pelosi said it was "an insult to the intelligence of the American people."

General Petraeus and Ryan Crocker, the U.S. ambassador to Iraq, testified before House and Senate committees earlier this week. General Petraeus says the troop increase has led to decreased violence in Iraq, but he and Crocker cautioned against a premature withdrawal of U.S. forces from Iraq.

Iraq's national security advisor, Muwaffaq al-Rubaie, told reporters Wednesday that the number of U.S. troops could be reduced to 100,000 by the end of 2008. He says it would depend on the security threat within and outside the country, and the readiness level of Iraqi security forces.

Jackson DeMarco was represented by Studley's Royce Sharf, branch manager and executive vice president; Bruce Schuman, senior vice president, and Mike Props, managing director, all from Studley's Orange County office. Sharf and Props represented the firm on its original lease at the same location in 2002.

The law firm recently added 12 attorneys when it expanded its complex litigation practice, according to Sharf. "Maintaining the firm's ability to remain flexible and align its real estate occupancy needs with the business plan has been of paramount importance,” he adds.

The Studley brokers tell GlobeSt.com that Jackson DeMarco wanted to restructure its lease because the firm continues to grow and needed to lock down future expansion space. The deal allows the firm to grow in stages over the next couple years.

Terms of the new lease were not disclosed. Asking rates for space in the 2030 Main St. building, a 16-story tower of nearly 347,000 sf that was built in 1990, are $3.30 per sf per month.

The building's owner, the State Teachers Retirement Board of Ohio, was represented by CBRE's John Weiner in the new lease with Jackson DeMarco. The law firm also maintains an office in Westlake village.