Reinventing Vegas: The Everything Capital of the World
Meet the Incumbent Judge Mendoza
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EDITOR IN CHIEF
PRESTON P. REZAEE, ESQ.
PUBLISHER
TYLER MORGAN, ESQ.
DIRECTOR OF OPERATIONS
JEFFRY COLLINS, ESQ.
MARKETING DIANA COLLINS
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CONTRIBUTORS
MARK FIERRO
JOSH KASOFF
VALERIE MILLER
MARK MARTIAK
DAN HERRERA
DONOVAN THIESSEN, CPA
DON LOGAY
MYRON MARTIN
ANDREW CASH, M.D.
LETTER FROM THE EDITOR
As the Editor-in-Chief of Vegas Legal Magazine, it is my honor to present to you our special Legal Excellence Awards issue. This annual edition is a highlight of our publication calendar, celebrating the outstanding achievements of attorneys whose dedication and skill have not only elevated the practice of law but also significantly contributed to our community.
This year’s Legal Excellence Awards recipients are a distinguished group of legal professionals chosen through a rigorous selection process. Nominations are independently submitted by the public, as well as esteemed members of the legal community, including fellow attorneys, judges, and other legal professionals. This process ensures that our awardees truly reflect the respect and recognition of their peers and clients, underlining their exceptional achievements and impact in the field of law.
The highlight of this issue, however, is tinged with somberness. Our cover story centers on the tragic and untimely death of Dennis Prince, Esq., a figure who was not only a titan in the legal community but also a beacon of mentorship and ethical practice. In our comprehensive tribute, we explore his legacy, the circumstances surrounding his loss, and the profound gap his departure leaves in our legal landscape. It is a story of remembrance and reflection on the values that he championed throughout his illustrious career.
This issue also delves into other compelling topics across our usual sections of law, business, and lifestyle. Each article is crafted with the intent to inform, engage, and provoke thought among our discerning readers. Whether you are a legal professional, a business leader, or simply someone interested in the dynamic intersection of these spheres with everyday life, this issue has something for you.
We hope that the stories and profiles featured in this issue inspire you and provide you with deeper insight into the incredible depth of talent and dedication that exists in our community. As we reflect on the achievements of our awardees and remember the giants on whose shoulders they stand, let us also look forward to the progress and innovation that the future holds.
Thank you for your continued support and engagement with Vegas Legal Magazine. Your feedback and participation make our work not only possible but profoundly rewarding. Enjoy this very special issue.
LETTER FROM THE PUBLISHER
AsPublisher of Vegas Legal Magazine, I am delighted to unveil our special issue devoted to the 2024 Legal Excellence Awards. This edition transcends the conventional publication format, celebrating the remarkable talent and steadfast commitment that thrives within our legal community. The attorneys recognized in this year’s awards have achieved distinction through their significant accomplishments, earning the prestigious Legal Excellence Awards as a testament to their profound professional impact and dedication.
This year’s cohort of awardees exemplifies the pinnacle of legal expertise, each demonstrating an unparalleled dedication to justice and advocacy. Their contributions have not only influenced significant legal outcomes but have also enhanced the integrity and reputation of our legal system. We take immense pride in highlighting their stories, which are sure to inspire future generations of legal professionals.
In this issue, we not only honor these exemplary legal professionals but also engage with critical topics that are defining the legal contours of our city and beyond. Our leading article, “Cultivating Compliance: Riana Durrett’s Impact on Nevada’s Cannabis Industry,” delves into the integration of stringent regulations within this burgeoning sector, a process shaped significantly by advocates like Durrett. This narrative is a testament to how legal expertise can drive industry standards and foster regulatory compliance in complex markets.
“Reinventing Vegas” presents another focal point, capturing the dynamic evolution within our city’s business and legal spheres. This analysis underscores the pivotal role of innovative legal frameworks in nurturing the entrepreneurial ventures that continuously reshape the Las Vegas landscape and its economic fabric.
Moreover, our feature on the “Supreme Court Ethics’ Code Battle Fought Along Party Lines” provides a nuanced examination of the political dynamics influencing judicial conduct. This piece critically assesses how these tensions may recalibrate the foundational principles of justice and ethical norms, spotlighting the crucial role of ethical governance in maintaining public trust.
As this issue reaches our readers, we hope it serves as a beacon of inspiration and a source of pride, illustrating the high caliber of professionals in our legal community and the significant issues they address. Our goal is to persist in delivering content that not only informs but profoundly enriches the professional and personal lives of our readers.
Thank you for your continuous support, which empowers us to spotlight such exceptional narratives and developments within Vegas Legal Magazine. We are eager for you to engage with this issue, which has been meticulously curated to align with your interests and inform your understanding of pivotal legal and business trends. We celebrate the achievements of our Legal Excellence Award winners and look forward to the continued impact of their work on the fabric of our legal community.
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T h a n k Y o u t o O u r S p o n s o r s :
LAW
“Justice is the constant and perpetual will to allot to every man his due.”
– Domitius Ulpian
Court of Public Opinion Judge makes the right move
in increasing Telles’s sentence in Jeff German murder
By Mark Fierro
Robert
Telles is on his way to prison for the murder of journalist Jeff German, investigative reporter for the Las Vegas ReviewJournal. Telles will spend much of the rest, if not all of the rest, of his life behind bars. For the past few months, just thinking about that fact has given me pause to celebrate.
In some ways, celebrating Telles going to prison is like celebrating taking out the trash: Nothing but waste. German’s murder certainly wasted a life. Jeff was doing the job he was put on Earth to do. He was 69 years old, but Jeff wasn’t heading for retirement. He had the contacts. He had arrived at the perfect niche in the news business that had precious few solid jobs left for
journalists. In his last years, German discovered he had a whole new talent in podcasting. He was telling a story in a novel way in the ReviewJournal’s “Mobbed Up: The Fight for Las Vegas” podcast. German was on the move.
The murder itself was a complete waste. It will go down in the history books of Las Vegas as one of the most ill-conceived, overtly obvious crimes of all time. Everyone was convinced within days that it was Telles who killed German. We just couldn’t believe Telles was dumb enough to do everything but sign his name to the arrest warrant. We couldn’t believe that Telles was dumb enough to kill someone over a job heading up a backwater county department
that consisted of overseeing the property of the recently deceased.
It was hard to believe Telles was angry enough to kill when German was just doing his job. German didn’t destroy Telles’s life by exposing him for the way he treated employees of the County Public Administrator Office. Telles destroyed his own life by mistreating employees who weren’t even his employees — they worked for the county. They worked for taxpayers. Telles’s power games, his treatment of women who worked for him, and his disregard for others opened the door to prison for him. Killing German when the reporter called him out on his dealings and inappropriate office affair sealed his fate.
After the verdict in August, jurors sentenced Telles to life in prison with the possibility of parole in 20 years for the first-degree murder charge. In October, District Judge Michelle Leavitt sentenced Telles to 28 years to life in prison, the maximum she could impose, giving him the additional time for enhancements for murder with a deadly weapon and murder against a victim 60 or older.
There are some things worth celebrating in this story. You have to remember that the saga of the bully in the Clark County Public Administrator Office wasn’t all that big of a story initially. Reporters get leads on stories just like that on a constant conveyor belt: My boss is a jerk. My landlord is spying on me.
It wasn’t until Jeff German sat down with the staff of the Public Administrator Office and listened with a reporter’s open mind that he realized they had a real story. They really were being bullied. The treatment was bizarre. It drove at least one staffer to contemplate suicide. Moreover they were being intimidated by a man that we as voters had elected to public office. That’s a story.
German standing up for the underdog, for the women who had been victimized, and doing the reporting — that’s worth celebrating. The
Review-Journal giving their top investigative reporter the time to dig down and seeing that there was something worth looking at more closely was crucial. Standing up for these women — that’s worth celebrating. German digging down and requesting Telles’s county email communications — that’s worth celebrating.
When Telles’s crimes were figured out by reporters and the police, and the truth kept coming through so quickly and so obviously — that was worth celebrating.
The courts only work when even the least of us can get effective counsel. Telles was represented by an outstanding attorney, Robert Draskovich, who did not have much to work with, but because of Draskovich’s efforts, Telles had his day in court. Telles sat before a jury and even though the defense Telles had devised was as ill-planned as the murder he committed, Telles did have his day in court.
It was telling that during the entire trial, after what German’s family had been put through, after what Telles’s own family had been put through, one of the few times Telles at least looked as if he was crying was when he described having his house searched by police. How terrible for him. The horror of it all. But that is one of the most important cornerstones of what America is: When the least of us can get a fair hearing, that’s worth celebrating.
Former Metro Detective Cliff Mogg, one of the lead investigators on the Telles case, had to sit and listen to Telles try to dirty the officer’s name with nuthouse accusations. But in the end, the case showed Mogg brought a case that gave jurors the evidence they needed for a conviction. That cop’s work against Robert Telles is worth celebrating.
The District Attorney’s office stood tough: They announced from day one, there would be no plea negotiation. That was a decision worth celebrating.
It’s pretty clear based on Robert Telles’s
comments in court and out of court that he intends to waste a good deal of his family’s remaining money on an appeal. It’s sad that they could be put in that position after already suffering so greatly at Robert’s hands. Whatever is left to them will be wasted on appealing a case that is going nowhere.
Robert Telles has probably worn a business suit for the last time in his life. He’s going to be sitting in a jail or a prison cell for much of the rest of his life. He may be shuffled from one prison to another from time to time, but that is probably the only travel time he will be seeing in the next few decades.
Robert Telles going to prison for much of the rest of his life is no reason to celebrate. That would be like celebrating taking out the trash.
Mark Fierro began his career as a reporter/anchor at KLAS-TV, the CBS television station in Las Vegas. He worked at the U.S. House of Representatives in Washington, D.C. He served as communications consultant on IPO road shows on Wall Street. He provided litigation support for the Michael Jackson death trial. He is president of Fierro Communications, Inc., which conducts mock juries and focus groups in addition to public relations and marketing. Fierro is the author of several books including “Road Rage: The Senseless Murder of Tammy Meyers.” He has made numerous appearances on national TV news programs.
Meet the Incumbent
Judge
Erika Mendoza
In this edition of “Meet the Incumbent,” we feature Judge Erika Mendoza, a respected leader in the legal community known for her dedication to fairness and service. Judge Mendoza reflects on her career, the challenges she has faced, and the principles that guide her in upholding justice from the bench.
Vegas Legal Magazine (VLM): What does being a judge mean to you?
Judge Erika Mendoza (JM): Being a judge means I am a mediator, referee, gatekeeper, and protector. The weightiest of those roles is that of the protector.
VLM: How do you exercise judicial discretion where there is an ambiguity in legal authority? For example, how likely are you to sanction a litigant who violates a procedure rule, e.g. failing to file a document in a timely matter?
JM: Where there is an ambiguity, I render a decision consistent with the intent and purpose behind the law. Specifically as to the example of a late filing, I consider the over arching concern that parties should be able to rely on rules to provide some consistency and predictability. Further, adherence to the rules is imperative to ensure cases are moving along without unreasonable delays. However, the appropriate response for an untimely response for any given case would depend on the unique circumstances of that case, most importantly the reason for the late filing and whether the untimeliness prejudiced the opposing party.
VLM: Have you ever experienced a situation where you had to support a legal position that conflicted with your personal beliefs? If so, how do you handle it?
JM: As an attorney, I was fortunate in that as a DA my job was to seek “justice” for the community as
a whole and I had a ethical duty to ensure that a defendant’s rights were not violated. The unique job as a DA means I never had to pursue an argument or position I personally felt was wrong. If it felt “wrong” to me, that generally meant it was inconsistent with what was best in my pursuit of justice so I was not obligated to pursue that position.
As a judge, my job is always to follow the law, regardless of whether it is consistent with my personal beliefs. There have been times where I have to follow a law that I personally do not think is a wise policy. However, I strongly believe judges should not engage in judicial advocacy where they ignore the law or intentionally interpret the law in a way to achieve a particular result. The judicial branch of government is just one of three branches that are all intended to check and balance one another. If judges usurp legislative roles the system is not functioning properly and we have unpredictable, inconsistent, and inefficient courts.
VLM: What is your best piece of advice for litigants and/or attorneys?
JM: Pick your battles. Do not hide “bad” facts for your case. Confront them head on and explain why they should not change the outcome of the case.
Cultivating Compliance
By Josh Kasoff
Riana Durrett’s Impact on Nevada’s Cannabis Industry
Despite the Nevada cannabis industry being in existence for less than a decade, the first three or so years of the nascent industry’s already somewhat troubled life were quite eventful and even tumultuous at times. Whereas other states that recreationally legalize cannabis usually either create an entirely new regulatory body or designate a similarly small regulatory board such as the state’s alcohol commission to regulate their state’s cannabis industry, Nevada utilized an already massively existing regulatory body to regulate this new industry.
Strangely, the department selected to regulate this young industry was Ron Swanson’s least favorite,
the Department of Taxation. As the department was already incredibly busy and occupied with applying taxes to Nevada’s many other very large and very taxable industries, many Nevada cannabis professionals would likely collectively agree that the Department of Taxation were uneven and distracted regulators at best and outright cumbersome and hostile at worst.
Even more problematic for Nevada cannabis business owners and professionals, the Department of Taxation had an almost comical number of serious scandals during their reign as the cannabis regulatory body. From former department directors who were instrumental in cannabis regulation design
resigning from their position for holding eight different cannabis licenses, to a disturbing sexual orientation harassment lawsuit filed by a former employee that resulted in a $450,000 settlement, the scandal-ridden department that is “dedicated to the highest standards of professionalism and ethical conduct” was understandably not the best long-term fit for such a youthful yet potentially prosperous industry.
Luckily on July 1, 2020, the legislation of the 2019 Assembly Bill 533 came into fruition. On the third anniversary of Nevada dispensaries beginning recreational sales, the Cannabis Compliance Board was created. Finally, a regulatory body created and catered specifically for the cannabis industry was in charge. Interestingly, there were multiple lawyers from a variety of legal fields that were appointed to serve on the board. The current Chair, Adriana Guzmán Fralick, is an attorney who’s previously served with multiple other vital government departments and Hon. Michael Douglas served as Chief Justice of the Nevada Supreme Court for eight years.
Another one of the very experienced attorneys serving on the CCB is the Vice Chair Riana Durrett. And similarly to many attorneys who rightfully go on to become illustrious lawyers in their respective field of law, Durrett wasn’t super initially interested in attending law school.
“I could tell you that I’d always been interested in justice,” Durrett explained, “but I became a lawyer because I didn’t know how else to focus my interests and skills into a career. It’s okay not to have it all figured out and I hope reading this helps law students to feel less alone when they feel like they’re the only ones that don’t have it all figured out yet.”
For both undergraduate and law school, Durrett kept it local and attended UNLV followed by the William S. Boyd School of Law, serving as Vice President and 3L Representative for the Student Bar Association and graduating with a J.D. in 2008. Because it’s a very relevant topic towards The Silver State given our massive reservation lands, Durrett completed her Capstone paper on tribal law and the various ways that tribal and both Nevada and
U.S. law interact with each other. Unfortunately for Durrett, tribal law opportunities weren’t very plentiful. Prior to 2014, Durrett practiced in different yet equally important fields of law, such as criminal, family, and immigration law.
“My career took a big turn in 2014 when I was offered a small contract to track bills for a newly formed organization, the Nevada Dispensary Association (now Nevada Cannabis Association).” Durrett recalled. “The small contract with the NDA quickly expanded into an opportunity to run the organization as its Executive Director, which involved leading the cannabis industry on major issues that arose in the early years of legalization in Nevada.”
As Executive Director of the Nevada Dispensary Association for nearly six years in total, Durrett’s duties were multi-faceted and required her to metaphorically wear multiple hats. And given that she was serving as Executive Director when Nevada began recreational cannabis sales in July of 2017, one could only imagine the many complex scenarios that she and the organization faced during those uncharted times. She acted as a steadfast representative for cannabis businesses who were just initially finding their footing themselves and dealt with serious lawsuits and crises that could have either radically altered or outright derailed major sections of the Nevada cannabis industry.
“The work I did that impacted cannabis legislation and regulation was the most rewarding. It’s why I shifted my entire focus to cannabis law and policy and have pursued that focus for the past 10 years. I highly recommend law students and new lawyers get involved in legislation that they care about because you’ll learn so much and appreciate your legal background even more.”
Quite like many other esteemed legal scholars, Durrett later returned to UNLV for even further continuing education on law and policy when cannabis regulation in the state changed drastically.
“I returned to obtain the LL.M. in Gaming Law and Regulation because, when the Nevada State Legislature created the Cannabis Compliance Board in 2019 and modeled its operations and goals after
the Nevada Gaming Control Board, I knew it would be important to have experience in both arenas, especially when there is integration among the two industries.”
In July of 2020, Durrett received the opportunity to serve the Nevada cannabis industry in arguably the highest regard when she was appointed by then-Governor Steve Sisolak to the newly formed Cannabis Compliance Board. Given her expertise in regulatory and legal compliance, she fulfilled the stated goal of having multiple fields of expertise, from regulatory and legal compliance to finance and accounting, on the CCB.
“My duties are similar to the other board members, including preparing for meetings and voting on various matters. I may receive more calls from the industry because each board seat is based on area of expertise, and I was appointed to fill the seat reserved for a person with industry experience.”
In what would likely be a significant far cry from anyone who once regulated cannabis through the Department of Taxation, Durrett admits that the CCB was previously a little harsh on cannabis
businesses, many of whom were still in their infancy overall.
“I do think we had a period where the CCB was overly strict and punitive and that was a misguided attempt to follow the gaming model, but there have been changes in legislation that addressed that concern. We can learn from some of gaming’s successes, but in many ways the two industries are too divergent to cut and paste the gaming model onto cannabis regulation. I have a law review article pending publication that goes into depth on this topic that I will be happy to share when it is available.”
Durrett would be in strong agreement with industry professionals that the impact from the illicit cannabis market not only within state boundaries but also from neighboring states is arguably the most contributing detrimental factor towards the Nevada cannabis industry.
“There may not be a silver bullet to solving this issue,” Durrett explained, “but there are various actions that the state and local governments could take to reduce the illegal market, such as reducing
restrictions on the legal market (when public health and safety are not at issue) and educating the public, including tourists, on buying from legal sources.”
Simultaneously while fulfilling her duties with the CCB, Durrett serves as the Director of UNLV’s Cannabis Policy Institute, a program created in 2023 dedicated to strengthening and promoting cannabis policy surrounding everything from business to medicine. One recent panel discussion of great importance was co-hosted with the International Gaming Institute regarding the many legal prohibitions and issues as to why the cannabis and gaming industries must be kept strictly separate as well as why cannabis license owners can’t also hold gaming licenses and vice versa.
“I serve as the Director and 10 years of first working for the industry and then serving as a Nevada Cannabis Compliance Board member have helped me develop a complex understanding of the history, laws, and policies relating to cannabis and cannabis legalization. This past year, the CPI has initiated cannabis research and policy projects, launched
a speakers series, implemented a faculty affiliate program, applied for grants, educated students on cannabis law and policy, and much more.”
In strong agreement with many Nevada cannabis professionals, Durrett holds a positively hopeful view of cannabis being rescheduled and the avalanche of legal and financial opportunities that a federal rescheduling would provide.
“I hope, for the industry’s sake, that cannabis is moved federally to Schedule III, which would alleviate the IRS Code § 280E tax penalty for conducting business activities involving a Schedule I substance, under the Controlled Substances Act. This would reduce the effective tax rate for business owners. It could take years to accomplish, but it would significantly help those still in business and infuse much needed optimism and capital investments into the industry.”
Josh Kasoff can be reached at joshkasoffwriting@ gmail.com.
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Legal Exellence Awards
Vegas Legal Magazine proudly celebrates seven extraordinary attorneys who have earned the prestigious 2024 Legal Excellence Awards. Selected through independent nominations from the public and esteemed members of the legal community, including attorneys, judges, and other professionals, these honorees embody remarkable impact and dedication to justice. These awards reflect their exceptional passion, service, and leadership, inspiring and elevating the legal field. Congratulations to the 2024 recipients—your unwavering commitment continues to make a lasting impact in your communities and beyond.
Debra Bookout, Esq. Legal Aid Center of Southern Nevada
Debra Bookout is the Directing Attorney of Legal Aid Center of Southern Nevada’s Guardianship Advocacy Project, which ensures the right to counsel for individuals facing guardianship and advocates for less restrictive alternatives to protect their independence and rights. Since joining Legal Aid Center in 2013, Debra has been at the forefront of combating guardianship abuses, playing a pivotal role in reforming Nevada’s guardianship process and ensuring protections for vulnerable adults.
Under her leadership, the Guardianship Advocacy Project has grown from a one-attorney effort to a nationally recognized team of 25, providing advocacy and best practices to over 3,500 individuals. Prior to her current role, Debra served as a public defender in both Las Vegas and Fort Lauderdale, litigating in state and federal courts, including the Ninth Circuit Court of Appeals. She earned her Bachelor’s degree from the University of Houston and her Juris Doctor from The University of Texas School of Law.
Joseph W. Brown, Esq.
Hutchison & Steffen
Joseph W. Brown is Of Counsel at Hutchison & Steffen, specializing in government affairs, administrative, and business law. A graduate of the University of Virginia and Washington and Lee University School of Law, he has had a distinguished career marked by appointments from President Ronald Reagan to the State Justice Institute and the Foreign Claims Settlement Commission. He has served as chair or director of numerous organizations, including the Nevada Development Authority (LVGEA) and the Nature Conservancy, and served as a commissioner on the Nevada Gaming Commission, the Wildlife Commission, and the Nevada Athletic Commission. His leadership in the Nevada Military Support Alliance and the Nellis Air Force Base Support Team highlights his dedication to civic service. Additionally, he has served on the board of numerous financial institutions. He currently sits on the City National Bank board.
Recognized among the Best Lawyers in America for Government Relations Law and as a top lawyer by Super Lawyers magazine, Mr. Brown’s achievements have earned him numerous honors, including the Anti-Defamation League’s Jurisprudence Award and the Distinguished Nevadan Award by the Nevada Board of Regents. Beyond his legal practice, he has contributed to legal literature and community initiatives, leaving a lasting impact on Nevada’s legal and civic landscape.
Osvaldo E. Fumo, Esq.
Pitaro & Fumo
Osvaldo E. Fumo moved to Las Vegas in 1975 and graduated from Bishop Gorman High School in 1983. He earned his undergraduate degree from the University of San Diego in 1987 and his law degree from Whittier College School of Law in 1995. Licensed to practice in Nevada, the United States District Court in Nevada, and the Ninth Circuit Court of Appeals, Osvaldo handles a wide range of criminal cases, from misdemeanors to capital murder. He is among a select group of attorneys in Nevada qualified under Supreme Court Rule 250 to try capital murder cases.
Osvaldo holds an AV rating from Martindale-Hubbell, a distinction recognizing ethical standards and legal excellence. He is listed in the Super Lawyers Directory and Best Lawyers, reflecting his high level of peer recognition. A two-term Nevada legislator, he received the Nevada State Bar’s Access to Justice Award in 2006. He is a life member of the National Association of Criminal Defense Lawyers and was named Defender of the Year by the Nevada Attorneys for Criminal Justice and Consumer Advocate of the Year by the Nevada Justice Association in 2019. An adjunct professor at Boyd School of Law, Osvaldo teaches Trial Advocacy, Pretrial Criminal Litigation, and Voir Dire and was named Adjunct Professor of the Year in 2021.
Kimball Jones, Esq.
Bighorn Law
Kimball’s journey reflects hard work and determination. Growing up as the youngest in a large family in a small Arizona town, he overcame limited resources to achieve academic and professional success. After graduating magna cum laude in economics from BYU-Idaho in 2005, he demonstrated leadership by founding the Pre-Law Society, serving as student body president, and interning with a U.S. senator—all while working as a lab instructor to self-finance his education. He went on to graduate from BYU Law School in 2008, earning the Dean’s Scholarship for academic merit throughout his studies.
A nationally recognized trial attorney, Kimball is celebrated for his relentless advocacy and record-setting victories for injured clients, including a historic $550 million jury verdict, the largest singleplaintiff award in Nevada history. His commitment extends beyond the courtroom, as he uses his legal skills to assist veterans and honors his own distinguished service as a U.S. Army soldier and officer. A devoted family man, Kimball and his wife, Ashley, recently celebrated 21 years of marriage and take pride in raising their four children. His life is dedicated to achieving justice, serving his community, and supporting his family.
Thomas F. Pitaro, Esq.
Pitaro & Fumo
Thomas F. Pitaro is a Senior Partner at Pitaro & Fumo, Chtd., with a distinguished legal career in Las Vegas since 1974. He has consistently achieved the highest rating (AV) for criminal defense attorneys from Martindale-Hubbell and has successfully tried cases ranging from misdemeanors to capital murder. His professional affiliations include the National Association of Criminal Defense Lawyers, Nevada Attorneys for Criminal Justice, the Nevada Society of Italian American Lawyers, and the Clark County Bar Association.
Nationally recognized for his work in criminal defense, Mr. Pitaro has also represented unions, advocating for workers’ rights to organize and assemble under the First Amendment. He serves as a judge on the Police Use of Force Review Board and has been an Adjunct Professor at the UNLV Boyd School of Law, teaching Trial Advocacy.
George Ranalli, Esq.
Ranalli Zaniel Fowler & Moran
George Ranalli, senior partner at Ranalli Zaniel Fowler & Moran, LLC, specializes in bodily injury litigation, bad faith lawsuits, negligent security, fire loss, property, and trucking cases. Recognized for his exceptional trial skills and innovative use of courtroom technology, he holds an AV rating from Martindale-Hubbell. George has participated in over 85 plus trials and over 750 arbitrations arbitrations and mediations. Admitted to practice in Georgia, Nevada, and the District Court of Nevada, he also serves as a Judge Pro Tem for Nevada’s Mandatory Short Trial Program.
A former Navy JAG officer, George graduated in the top 10 percent of his class from Mercer University’s Walter F. George School of Law and excelled as a member of the Moot Court Team and Law Review. He moved to Las Vegas in 1994, founding his firm in 1998 and growing it into one of Nevada’s most respected trial law firms. A Political Science graduate from Brigham Young University, George enjoys UFC, pickleball, travel, and treasures time with his daughters, Nicole and Brianna, and his mother.
Marshal S. Willick, Esq.
Willick Law Group
Marshal S. Willick is the principal of the Willick Law Group, an A/V rated Family Law firm in Las Vegas, Nevada, and practices in trial and appellate Family Law. He is a Certified Family Law Specialist, a Fellow of both the American Academy of Matrimonial Lawyers (AAML) and the International Academy of Family Lawyers (IAFL), former Chair of the Nevada Bar Family Law Section and former President of the Nevada chapter of the AAML.
He has authored many books and articles on Family Law and retirement benefits issues, and was managing editor of the Nevada Family Law Practice Manual. He is frequent teacher of continuing legal education classes and is often sought as a lecturer on family law issues. Mr. Willick received his B.A. from the University of Nevada at Las Vegas in 1979, with honors, and his J.D. from Georgetown University Law Center in Washington, D.C., in 1982. Before entering private practice, he served on the Central Legal Staff of the Nevada Supreme Court for two years.
Supreme Court Ethics’ Code Battle is Fought Along Party Lines
By Valerie Miller
Shouldthe United States Supreme Court undergo ethics’ reforms? It really depends on who you ask.
Everything seems to be looked at from a political lens these days. And, as the various agencies of the federal government are viewed with ever-increasing skepticism, no institution is immune from scrutiny and criticism. In recent years, the ethics of the country’s highest court have also come under the microscope.
President Joe Biden, a Democrat, had blasted the conservative-majority Supreme Court this summer for what he said was “extremism” in
its rulings. Biden also called for an enforceable ethics code and term limits, most likely of 18 years. The Associated Press pointed out that three justices that would be term limited first – Justice Clearance Thomas, Chief Justice John Roberts and Justice Samuel Alito -- are all conservatives.
When the high court went into session again, on Oct. 7th, observers – and the public –were perhaps more focused on the justices themselves than they were the docket.
And President Joe Biden, a Democrat, stirred more Supreme Court controversy this summer
when he blasted the conservative-majority court for what he called “extremism” in its rulings. Biden also called for an enforceable ethic code and term limits, most likely of 18 years.
Biden has railed against the Supreme Court for overturning the Roe v. Wade in 2022 by sending abortion law back to the states – and a 2023 decision that struck down affirmative action in college admissions. The “evisceration” of affirmative action, the reversal of federal abortion law and what Biden called the 2013 gutting of the Voting Rights Act of 1964 were all “outrageous” decisions, according to the current president.
Senate Minority Leader Mitch McConnell, R-Kentucky, called out Biden last summer for what the Republican said was taking a “torch” to the “crown jewel of our system of government.” McConnell further criticized Biden for playing partisan politics with the nation’s highest court. “President Biden and his leftist allies don’t like the current composition of the court, so they want to shred the Constitution to change it.”
Trust in the United States Supreme Court is very much rooted in a citizen’s political party affiliation, a recent survey found. “Democrats overwhelmingly viewed the high court unfavorably at 85 percent, while more than twothirds of Republicans have a favorable view,” a Connecticut Mirror survey found when polling its state’s residents. Further, it found that “more than half of independents have an unfavorable impression of the Supreme Court.”
A binding Supreme Court ethics code, and term limits for justices, have been hot topics. And, while the survey found both creating an ethics code and establishing term limits had overall majority support, it was divided along party lines. The support for reforms mostly depended on the politics of the respondent, according to the Connecticut Mirror study. A majority of Democrats favored ethics codes for justices. Most Republicans surveyed were either against the changes, or declined to share their opinions.
The two candidates for president weighed in on Biden’s plan. President elect Donald Trump told Fox News that Biden’s plan was “going nowhere” and “He knows that too.”
Meanwhile, Vice President Kamala Harris supported Biden in a statement, saying “There is a clear crisis of confidence facing the Supreme Court.”
Complaints Grow over Supreme Court Justices’ Ethics
The topic of an ethics code for justices has been raised notably after Democrats made news by complaining about conservative Justice Clarence Thomas’ undisclosed gifts and deals from a GOP donor. Democrats have claimed the gifts could influence the way Thomas votes on cases, especially those involving Trump.
More recently, an ethics complaint was filed by conservative think tank The Center for Renewing America against liberal justice Ketanji Brown Jackson. The latest complaint claimed Jackson – the newest member of the Supreme Court –had failed to disclose her husband’s income. The complaint accuses Jackson of “willfully” omitting required income disclosures for years while serving as a federal judge.
Jackson also recently received $3 million in a book deal. That figure raised eyebrows, but it is not technically covered under outside income limits. Instead, book royalties and advances are exempted from the justices’ outside income limit.
While it is not uncommon for justices to write books and receive royalties and advances, the $3 million advance given to Jackson was the highest amount reported to date. By comparison, Justice Sonia Sotomayor received a $1.9 million book advance. Justice Brett Kavanaugh received a $340,000 book advance. The book advances and royalties came under scrutiny following a July 2023 Associated Press report that Sotomayor’s “tax-funded court staff” had been pushing book sales at her speaking
The complaints were not limited to money issues. Justice Alito was heavily criticized by Democrats after a picture surfaced, in 2021, of an upside-down American flag flying at his home. Some of those involved in the Capitol riot on Jan. 6th used the flag as a symbol. Alito explained that his wife – who had been called a sexist and vulgar name by a liberal neighbor – had flown the flag upside-down simply as part of their feud. But Democrats called Alito compromised, and demanded he recuse himself from any cases involving Jan. 6th. Alito declined to recuse himself.
Ethics Coding -- and Decoding
Late last year, the justices installed their own ethics code. But it is unenforceable. “The court does have general ethics rules related to recusals and financial disclosures,” the Connecticut Mirror said in reporting its survey results.
The survey came from Connecticut, as the state’s Democratic U.S. senators, Richard Blumenthal and Chris Murphy, have called for “more transparency” from Supreme Court justices.
“Murphy has introduced the Supreme Court Ethics Act every session of Congress over the past decade,” the newspaper reported. “His bill would task the Judicial Conference — a body created by Congress that considers policy related to the federal courts — with writing an ethics code to govern all federal judges, including the nine justices.”
Some Republicans – such as McConnell -- have countered that the push toward an enforceable Supreme Court ethics code is motivated by a Democrat desire to stop the conservative-majority Supreme Court. ThenPresident Donald Trump appointed three conservative justices, including Kavanaugh. The other two are Justice Neil Gorsuch and
Justice Amy Coney Barrett.
Two decisions by the 6-3 conservative-majority court have been viewed very differently by Democrats and Republicans. First, in June 2023, there was the Dobbs decision, which overturned the 1972 landmark Roe v. Wade decision legalizing abortions across the country. The Dobbs case -- which sent the issue of abortions back to the states to decide -- started an uproar among Democrats and liberals, but was generally favored by Republicans and conservatives.
The other, more-recent decision by the Supreme Court was that of ruling that presidents had broad immunity for official acts during their presidency. The decision benefitted former
President Trump, who had a federal case filed against him involving the January 6th Capitol riot. Democrats saw the ruling as favoritism toward Trump, while Republicans hailed the decision as a way to protect all presidents’ ability to govern as presidents -- without fear of being prosecuted for their decisions after leaving office.
After years of what Republicans – and a sizeable segment of the general public – view as “lawfare” against Trump, conservative lawmakers and voters are viewing the Democratic push for an enforceable ethics’ code with a lot of skepticism. The future of such an ethics law will depend greatly on who wins the U.S. Senate and House of Representatives, and how big the ruling party’s majority will turn out to be after the Nov. 5th election.
Republican House Speaker Mike Johnson, who is from Louisiana, called Biden’s ethics code and term-limit proposal “dead on arrival.”
Will a Supreme Court’s Ethics Rule Become a Reality?
Whether or not a Supreme Court ethics rule becomes a reality is uncertain. But the idea is favored by some law professors from the University of Nevada, Las Vegas’ own William S. Boyd School of Law.
“I believe that the U.S. Supreme Court needs to be held to an ethics rule that would ensure both the Court’s fairness and the country’s confidence in that fairness,” says Boyd Law School Professor Ann McGinley. “It is obvious that no justice should be above the commonly accepted rules of courts of fair treatment of all parties, without undue influence.”
McGinley is opposed to some of the high court’s most-recent rulings: “But many of the Court’s most recent decisions --- especially the immunity decision --- demonstrate a failure to do so.”
Another Boyd School of Law professor, Leslie Griffin, supports an ethics rule for the Supreme Court, but notes there are obstacles to it becoming a reality.
“I think the interesting question about ethics is how to hold the Supreme Court justices liable for ethics violations in the same way circuit and district court judges are. I think most people believe that there are more enforced ethics requirements for circuit and district court judges than for the Supremes,” Griffin notes. “I think
their ethics code would look better if there were really an outside enforcer, such as the Judicial Conference of the United States. Ethics rules don’t usually work unless there is someone to enforce violations of them.”
Griffin would like to see Supreme Court justices follow the model of the lower federal courts, when it comes to ethics’ rules: “It would be great if Supreme Court Justices believed in that more, and applied the rules to themselves as lower court judges do. My view is that selfdiscipline rarely works in matters of ethics.”
Additionally, Griffin believes the Constitution would allow for term limits on Supreme Court justices: “Article III says they ‘shall hold their Offices during good behavior.’ Michael Waldman of the Brennan Center was in (Las Vegas) recently for Constitution Day and said: ‘If you make current justices senior judges, you are in compliance with the Constitution.’ I think that is an interesting argument.”
Griffin gives the example of retired Justice David Souter, who is now a senior judge. He stills hears cases, although not on the Supreme Court.
“That could happen with all of them, setting up term limits without a constitutional problem.” As in so many issues, Supreme Court battle lines are being drawn between Republicans and Democrats. Both sides hope to win their case in the court of public opinion.
Valerie Miller is a Las Vegas Valley-based awardwinning journalist. She can be reached at (702) 683-3986 or valeriemusicmagic@yahoo.com.
A CITY WITHOUT ITS PRINCE
By Valerie Miller
When somebody loses their life in a tragic way, there is often more of an emphasis on the way they died – rather than their living years. For those who are left behind, the comfort comes from instead remembering the milestones and the good times. Attorney Dennis Prince was much more than the victim of a violent crime. He was a beloved father, grandfather, son, husband, friend and a very consequential attorney in Nevada legal history.
Dennis Prince, 57, had a long, prestigious career. Over three decades practicing law, he had become one of the very best in the state of Nevada. But his life was cut short after he was tragically shot and killed in April. Dennis, along with his wife Ashley, were murdered at the Prince Law Group in Las Vegas. The alleged killer, Joe Houston, was Ashley’s former fatherin-law. Authorities say the killings happened on April 8th during a heated custody battle, when Joe Houston’s wife was in the process of a deposition.
Joe Houston allegedly took his own life following the shootings at the Summerlin office. The crime destroyed three families. Also, the Prince Law Group was sadly closed, following Dennis Prince’s death.
Dennis Prince was a father to two step children and four children, including a baby with Ashley. She also had young children from a previous marriage.
The shocking murders of Dennis and Ashley Prince left their families and friends devastated. It also left a void in the legal community. The cases tried – and won – by Dennis Prince still impact many Nevadans.
Dennis Prince’s eldest daughter -- Taylor Prince See – paid tribute to him following his death, by saying. “You would look at him and say, ‘That man is ready to get business done.’”
A “Law” Man
Dennis was recognized as one of the best trial lawyers in the State of Nevada. During his career, he has tried more than 100 cases to jury verdict. Dennis was recognized as the “Nevada Trial Lawyer of the Year” in 2016 by the Nevada Justice Association for his trial advocacy skills. Prince was also a past recipient of a “Legal Excellence Award” from Vegas Legal Magazine. As a testament to his success, Dennis Prince obtained more than $500 million in verdicts and settlements on behalf of his clients. Dennis was so respected that many lawyers in Nevada and around the country referred cases to Dennis to try them on behalf of their clients.
Dennis was known for his wide-ranging background and experience in the areas of trial practice, personal injury, insurance law and commercial litigation. He had a record as both defense and plaintiff’s lawyers. Those cases included “numerous multi-million-dollar
verdicts on behalf of victims of defective products and negligence,” his firm said.
Dennis Prince’s advocacy work included supporting a Nevada bill that would allow cameras in nursing homes – and other health care facilities – to protect against the abuse of the most-vulnerable patients.
In June 2023, AB202 was signed into legislation
by Nevada Gov. Joe Lombardo. The then-new law allowed for the patient -- or their family member -- to install a camera in their room. Facilities will be required to approve this request.
“The patient has to agree to waive the privacy rights that would basically hold the facility harmless for any privacy-related issues,” Dennis Prince said at the time to KVVU Fox 5. “One
thing we see repeatedly in our cases against these facilities is that it is the patient’s word against the worker’s right.”
Dennis Prince would litigate many famous cases. He sued the Fashion Show Mall for wrongful death in the case of a tourist from Hawaii. A husband and wife were attacked in the mall parking lot on New Year’s Eve 2021. The attack resulted the death of the wife. The case shocked Las Vegas.
A lawsuit filed in District Court, in June 2023, said Clarice Yamaguchi, 66, “was traveling from Hawaii to Las Vegas with her husband Robert for the holidays … (and were) in the parking garage of the Fashion Show Mall on the Strip in Las Vegas,” the Las Vegas Review-Journal reported.
“As they walked from their car in the parking lot toward Dillard’s around 1:30 p.m., a silver BMW stopped and a man armed with a semiautomatic handgun exited the passenger side and tried to steal Clarice’s purse,” the complaint read. “Robert Yamaguchi struggled with the assailant, who shot Clarice in the neck,” according to the complaint, the R-J reported.
Clarice Yamaguchi would sadly die of her injuries at University Medical Center. The lawsuit, filed by Prince, alleged negligence and wrongful death on the part of Fashion Show Mall, Brookfield Properties Retail and Dillard’s. Dennis Prince would fight for justice for the woman who lost her life in a senseless crime. In a case of tragic irony, his own life would end by gun violence less than year after that lawsuit was filed.
A Family Man
Dennis Prince was born on Feb. 2, 1967, in Las Vegas. Dennis attended Bonanza High School and obtained a degree in finance from University of Nevada, Las Vegas. After finishing
law school at California Western, he returned to Las Vegas to raise his family and start his legal career.
Family, though, was always a top priority for Dennis Prince. A family tribute, posted online by Palm Mortuary after Dennis Prince’s death, praised the lawyer as a family man:
“Above all else, he was a devoted father to his four children and two step-children, a proud son to his parents, a loving husband, and an adoring grandfather,” the tribute said. “Dennis treasured every moment with his family and often remarked that his happiest moments were being surrounded by them. Whether it be going to the beach, cheering for his children from the sidelines at their baseball games and equestrian competitions, golf trips with his dad, or just simply enjoying baked goods made by his loving mother, he was so proud of the beautiful family he created.”
Dennis was survived by his parents Robert and Beverly McMaster, his son Scot Prince, his daughter Taylor Prince See, his son-in-law Malcolm See, his son Parker Prince, his daughter Palmer Prince, and his grandson Turner Prince See, along with two step children.
A childhood friend of Dennis Prince, James Halverson, called Prince “a brother from another mother,” in an interview with KTNV Channel 13 following Dennis Prince’s murder. “I’ll never have another friend like Dennis Prince...I have known him since the eighth grade and we have been friends ever since.” The two met as boys at Cashman Middle School in Las Vegas.
“Dennis’ top priority was being a good dad, a good son, a good husband and a good friend,” Halverson said.
Valerie Miller is an award-winning Las Vegas Valleybased journalist. She can be reached at (702) 6833986 or valeriemusicmagic@yahoo.com.
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Is The Las Vegas Real Estate Market Finally Going To Shift?
By Daniel Herrera
The past few years have been filled with increasing rates and home values in the Las Vegas Valley, but are we finally going to see the major market shift that Home Buyers have been waiting for? The Las Vegas real estate market has always been a dynamic sector, shaped by various factors such as economic shifts, tourism, and changes in national policies. As we move into 2025, the outcome of the 2024 U.S. Presidential Election, alongside projections for mortgage rates, will significantly impact the market. The result of the 2024 presidential election could bring significant changes to the economy, which in turn will affect the real estate market in Las Vegas. If the election leads to economic stimulus plans or tax reforms, there could be increased demand in the real estate market. On the flip side, if there is uncertainty or economic tightening, housing demand may slow down as buyers and investors become more cautious and continue to wait.
As of November 2024, the Las Vegas real estate market continues to show signs of resilience despite ongoing challenges in the broader U.S. economy. The market is influenced by several factors, including interest rates, demand for homes, inventory levels, and broader economic conditions. Home prices in Las Vegas have remained relatively stable, with slight increases or plateaus depending on the neighborhood. The median home price in the Las
Vegas Valley in recent months has hovered around $420,000 to $430,000, which is consistent with earlier in 2024. This represents a slight cooling compared to the rapid price increases seen during the pandemic, but it still reflects a strong market. The luxury market (homes priced over $1 million) has also seen a notable amount of activity, with buyers still attracted to Las Vegas for its favorable tax environment and lifestyle amenities. While demand is robust in the mid to higher-price tiers, affordability is still a concern in lower price ranges, which has impacted some firsttime homebuyers.
Mortgage interest rates have been a major factor affecting the housing market this year. As of November 2024, the average 30-year fixed mortgage rate is hovering around 7.5%. This marks a slight decrease from the 7.8% levels earlier in 2024, though rates remain higher than the historical lows seen in recent years. The Federal Reserve’s actions to combat inflation have resulted in higher borrowing costs, and while there may be some relief on the horizon, rates are expected to stay elevated for the near term. For those seeking adjustable-rate mortgages (ARMs), rates for 5/1 ARMs (Fixed Rate Mortgage for the first 5 years and adjust up or down annually based on their predetermined “margin” and their specific market index) on are generally lower, averaging around 6.5% to 6.8%, which provides some cost relief to buyers
who plan to refinance or sell before the rate adjusts. ARM’s may be used as the calculated risk some home buyers are looking to leverage if they are banking on mortgage rates to go down over the term of their fixed rate period.
The surge in mortgage rates has led to a slowing in the rapid rise of home prices in Las Vegas. Higher borrowing costs make it more expensive for buyers to finance homes, thus reducing the purchasing power for many prospective buyers. This has cooled down the once-hot market, where home prices were experiencing significant year-over-year increases. However, Las Vegas is still seeing price growth, just at a slower pace than in previous years. As mortgage rates have climbed, many buyers have been priced out of the market or are hesitating to make purchases. Las Vegas, known for its booming housing market, has seen a dip in the volume of home sales. Firsttime homebuyers, in particular, are feeling the pinch, as the cost of securing a loan for a home in a highrate environment is far steeper than it was a couple of years ago. Existing homeowners who locked in lower mortgage rates are often reluctant to sell, as buying a new home would mean taking on a higherrate mortgage. Some homeowners are even seeing their first home or investment home turn into their forever homes, due to the increase is housing costs. This has resulted in a tight supply of homes on the market, which in turn contributes to holding home prices relatively high despite reduced buyer demand. This lack of supply has also made it more difficult for buyers to find homes that meet their needs.
Housing inventory in Las Vegas remains relatively tight, although there are signs of improvement compared to the peak of the housing shortage seen in recent years. New construction continues to be a critical part of the market, particularly in suburban areas like Summerlin, Henderson, and North Las Vegas. Builders are focusing on offering homes at various price points, from affordable single-family homes to more luxurious developments. However, there is still a lag in the number of homes coming to market, which continues to push prices higher for available properties. Additionally, competition remains strong in desirable neighborhoods, leading to bidding wars in certain segments.
While mortgage rates are expected to stay elevated for the foreseeable future, Las Vegas remains a
desirable location due to its low taxes, job growth, and vibrant entertainment scene. This means that while home prices may not be skyrocketing, they are unlikely to crash drastically. The market will likely continue to see price stabilization or modest growth, depending on shifts in interest rates, economic conditions, and buyer demand. In all, higher mortgage rates in late 2024 are having a cooling effect on the Las Vegas real estate market, with fewer buyers in the market, slower price growth, and increased demand for rentals. However, the city’s appeal and limited housing supply may continue to support its real estate market through this period of elevated rates. The Las Vegas housing market is likely to remain dynamic through the beginning of 2025, but its future will depend on both economic policies AND the responses of buyers, sellers, and investors.
Daniel Herrera is the Senior Loan Officer at Merit Lending. He can be reached at 714.878.3112 or daniel@ meritlending.com
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Key Tax Implications for Business Owners Choosing Between
Partnerships and S Corporations:
By Donovan Thiessen, CPA
Choosing the right business entity is a critical decision for business owners, as it directly impacts tax obligations and financial responsibilities. Partnerships and S Corporations are popular passthrough entities, meaning the business’s income flows to the owners’ personal tax returns. However, each entity type has unique tax implications, and understanding these differences is essential for anyone considering these options.
Tax Structure Overview
Introduction to Partnerships
allows partnerships to avoid the double taxation that corporations face, as income is only taxed once—at the individual partner level. However, one implication of this setup is that partners are taxed on their distributive share of the income, whether or not they receive it as a cash distribution.
One advantage of partnerships is the flexibility in income allocation. Through special allocations, partners can distribute profits and losses in a way that may not be strictly proportional to their ownership interest, provided the allocation has a substantial economic effect. This flexibility can benefit partnerships, especially compared to the more rigid allocation rules that S Corporations must follow.
structure
Partnerships are pass-through entities, meaning that the entity does not pay income tax. Instead, profits, losses, deductions, and credits flow through to the individual partners, who report these items on their individual income tax returns. This
Additionally, partnerships can utilize Section 704(c) allocations to allocate pre-contribution gains and
losses to the contributing partner. For example, if a partner contributes property with a fair market value higher than its tax basis, Section 704(c) allows the partnership to allocate the built-in gain directly to the contributing partner. This enables a fair distribution of economic benefits and liabilities, reflecting the true economic situation of each partner.
Introduction to S Corporations
Like partnerships, S Corporations are also passthrough entities, meaning they avoid entity-level taxation. Income, deductions, and credits are reported on the shareholders’ individual tax returns based on their ownership percentage. However, S Corporations are subject to a single class of stock requirement, which mandates that all distributions be proportional to each shareholder’s ownership interest. This rule limits flexibility in allocating income, losses, and deductions, distinguishing S Corporations from partnerships.
S Corporations also face limitations on shareholder eligibility and the number of shareholders they can have, which is limited at 100. Only certain individuals, trusts, and estates are permitted as shareholders, and all shareholders must be U.S. citizens or residents. Additionally, S Corporations must follow strict rules for allocating income on a per-share, per-day basis over the tax year, meaning
income is divided based on each shareholder’s stake and the number of days they owned the shares within the tax period. This differs from partnerships, where allocations can vary based on the partnership agreement, provided they meet specific economic effect tests.
Self-Employment Taxes
Partnerships
Partners in a partnership are considered selfemployed, which means they are responsible for paying self-employment taxes on their entire share of the business income. This tax includes both the employer and employee portions of Social Security and Medicare taxes, totaling 15.3%. So, a partner with $120,000 in income would pay $18,360 in selfemployment tax.
Partnerships also allow partners to deduct half of their self-employment tax when calculating their taxable income, effectively reducing the tax’s impact. However, despite this deduction, the overall tax rate on the income is still substantial, effectively around 14.1% once the deduction is factored in. This can make self-employment taxes quite significant for higher-earning partners, as the tax applies to the total distributive share of income,
regardless of whether it is distributed or reinvested in the business.
S Corporations
S Corporations offer a different approach, providing opportunities for self-employment tax savings. Shareholders who provide services in the business must pay themselves a reasonable salary, which is subject to FICA taxes (Social Security and Medicare). However, any additional earnings can be taken as dividends, which are not subject to self-employment tax, allowing for potential tax savings.
To illustrate, let’s assume an S Corporation owner has the same $120,000 net income. They take $60,000 as salary and $60,000 as profit distributions. Here’s how the tax breaks down:
• The salary of $60,000 incurs self-employment tax at 15.3%, resulting in $9,180 in payroll taxes.
• The remaining $60,000, taken as profit distributions, avoids self-employment tax, saving $9,180 compared to the partnership scenario, where the full amount would have been taxed.
When Does the S Corporation Election Make Sense?
Generally, electing S Corporation status for selfemployment tax savings starts to make sense when net business income exceeds approximately $80,000 to $100,000. Below this range, the compliance costs of maintaining payroll and other S Corporation requirements may outweigh the tax benefits. As income rises, particularly over $100,000, the tax savings from distributing earnings as dividends become more substantial, making the S Corporation an attractive option.
However, it is essential to note that the IRS requires S Corporation owners to pay themselves a reasonable salary. If the salary is set too low, the IRS may reclassify dividends as wages, potentially resulting in back taxes and penalties. For this reason, S Corporations can offer considerable tax benefits, but only if salaries align with industry standards, and compliance is diligently managed.
Basis, Deduction, and Loss Limitations
Partnerships
In a partnership, a partner’s basis in the partnership is vital for determining their ability to deduct losses. Basis starts with the partner’s initial investment and can be increased by additional contributions, their share of income, and their share of partnership debt. Basis is essentially the amount of a partner’s investment in the partnership. It determines how much loss they can deduct and how much they can withdraw without additional tax liability.
Partnerships also follow IRS Code Section 704(d), which means that partners can only deduct losses up to their basis in the partnership, which includes their share of the partnership’s debt. In addition to basis limitations, partners must consider at-risk and passive activity loss limitations. The at-risk rules, under Section 465, restrict the ability to deduct losses only to the amount the partner has at risk, which may differ from their basis if non-recourse financing is involved. These rules prevent partners from deducting more losses than the amount they are financially exposed to in the business. Passive activity loss rules, as outlined in Section 469, further limit loss deductions for partners not actively
involved in the business.
S Corporations
In S Corporations, shareholders face basis limitations for loss deductions, but the structure is slightly more restrictive. A shareholder’s basis is limited to their direct investments in the corporation and any loans made directly to the S Corporation by the shareholder. Unlike partnerships, shareholders cannot increase their basis through the corporation’s debt, as corporate debts are generally not considered part of the individual shareholder’s at-risk amount unless they personally guarantee the loan.
S Corporation shareholders can only deduct losses up to their basis in the stock and direct loans to the corporation. The lack of debt-basis allocation means that S Corporation shareholders may face a faster limitation on loss deductions than their counterparts in partnerships.
Additionally, like partnerships, S Corporation shareholders must navigate the at-risk and passive activity loss rules, which may further restrict loss deductions based on their level of active involvement.
For both entity types, it’s important to remember that basis not only impacts loss deductions but also affects tax-free distributions. If distributions exceed the basis, they may be taxed as capital gains. Additionally, both partnerships and S Corporations limit loss deductions through basis, at-risk, and passive activity restrictions, which can impact tax planning. Partnerships tend to offer more flexibility
and potential for higher basis due to debt allocation, making them more suitable for those looking to leverage loss deductions.
Finally, one key takeaway is that S Corporations are not ideal for holding appreciating assets, like real estate. When assets are distributed from an S Corporation, they are treated as if sold at fair market value, triggering potential capital gains taxes. Partnerships, on the other hand, allow for greater flexibility in property contributions and distributions, often without immediate tax consequences, making them a more suitable structure for real estate and other appreciating assets.
Distribution Rules
Partnerships
Partnerships offer significant flexibility in distributions, allowing partners to customize how
and when profits are distributed, as specified in the partnership agreement. Distributions do not have to be proportionate to each partner’s ownership interest, enabling partners to tailor distributions based on capital contributions, work contributions, or other factors as agreed upon by all parties.
Regarding tax treatment, partnership distributions are generally not taxable to the partner as long as they don’t exceed the partner’s basis in the partnership. If a distribution does exceed the partner’s basis, the excess amount is treated as a capital gain. This flexibility makes partnerships an attractive choice for owners who wish to structure distributions to align with individual financial needs and varying levels of involvement. Additionally, partnerships can distribute property to partners without immediate tax consequences, allowing assets to be distributed on an adjusted basis rather than at fair market value. This can benefit partners receiving appreciated property like real estate.
S Corporations
S Corporations, on the other hand, are bound by the single class of stock rule, which requires that all distributions be made on a pro-rata basis. This means distributions must align strictly with each shareholder’s ownership percentage, ensuring that all shareholders receive equal treatment relative to their ownership interest. For example, if one shareholder owns 25% of the S Corporation and another owns 75%, all distributions must be made in that same 25%-75% proportion, which limits flexibility in tailoring distributions based on varying shareholder contributions. You must distribute this way to avoid the IRS revoking your S Corporation tax status.
From a tax perspective, S Corporation distributions are generally not taxable to the shareholder if they do not exceed the shareholder’s stock basis. However, distributions exceeding stock basis are subject to
capital gains tax. It is also important to note that S Corporations must distribute appreciated property at fair market value, triggering potential capital gains tax on any appreciated assets distributed. For this reason, business owners looking to hold and potentially distribute appreciating assets, such as real estate, might find S Corporations less advantageous.
The distribution rules play a significant role in determining which entity type best fits a business’s needs. Partnerships offer flexibility for business owners looking to customize distributions, potentially allowing them to leverage specific tax planning strategies around capital gains and loss recognition. S Corporations, while tax-efficient for income distributions due to the self-employment tax advantages, limit flexibility due to their requirement for equal treatment among shareholders and may incur additional taxes on appreciated property distributions.
Partnerships are ideal for businesses distributing appreciating assets, like real estate, or where owners contribute differently. The flexible structure allows for custom distributions aligned with individual contributions and doesn’t trigger immediate capital gains on appreciated assets.
In contrast, S Corporations are well-suited for closely held businesses with shareholders who have similar roles and ownership stakes. The pro-
rata distribution requirement simplifies the process, ensuring that all shareholders receive distributions based on their ownership percentage. Additionally, the S Corporation structure offers significant selfemployment tax savings, making it a powerful tax-saving option when shareholders actively work in the business and receive salary and dividend distributions.
Both partnerships and S Corporations offer distinct tax advantages and limitations, choosing between them a critical decision for business owners. Partnerships provide flexibility in income allocation, greater ease in distributing appreciating assets, and enhanced options for deducting losses. On the other hand, S Corporations deliver potential self-employment tax savings and streamlined, proportional distributions, which can benefit closely held businesses. Ultimately, the best entity choice will depend on your business’s goals, ownership structure, and tax planning needs. Consulting with a tax professional can help ensure you select the entity type that aligns with your long-term financial strategy and maximizes your tax benefits.
Donovan Thiessen, CPA is the founder and owner of The Accountant, LLC. Our mission is to help business owners make better decisions by providing timely and accurate financial and tax analysis. You may reach Donovan at donovan@theaccounantcpa. com, www.theaccountant.cpa, and 702.389.2727.
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STATE OF THE MARKET
By Mark Martiak
WhenI reported last Chair Jerome Powell’s dovish speech at the Fed’s Jackson Hole Monetary Policy Symposium occurred in August. He signaled that a rate cut was coming at the September meeting but said that the timing and pace would depend on the incoming data. The first Fed rate cut in over five years of fifty basis points arrived on September 18th.
Federal Reserve Chair Jerome Powell said that he sees the bank’s restrictive monetary policy working to bring inflation down to its 2% annual target, and that the balance between supply and demand for goods, services, and labor in the U.S. economy has been restored. “Inflation is now much closer to our objective, with prices
having risen 2.5 percent over the past 12 months,” Powell said in his Friday morning keynote address at the Fed’s Jackson Hole Monetary Policy Symposium. “After a pause earlier this year, progress toward our 2% objective has resumed. My confidence has grown that inflation is on a sustainable path back to 2%”.(1)
The 3Q earnings season began on Friday, October 18th with reports from the largest U.S. banks, and 18 days away from the U.S. Presidential election. The Atlanta Fed’s GDPNow model is projecting 3Q24 GDP growth of 3.2% annualized, and consumer spending seems similarly resilient with y/y growth tracking at 2% for goods and 3% for services. Manufacturing activity, however, remains
weak with PMIs (Purchasing Managers’ Indexes) close to cycle lows. So, while growth sectors like Information Technology, Communication Services and Health Care should experience another quarter of robust earnings growth, cyclicals like Materials, Industrials and Energy are struggling.
Over the quarter, crude oil and natural gas prices decreased y/y by an average of 5.0% and 16.4%, respectively, hurting Energy sector profitability. In Industrials, transportation and capital goods activity is muted as companies postpone expenditures until interest rate and regulatory uncertainty dissipates. China’s centrality in global manufacturing and commodity demand is also hurting, particularly in Materials. But things are looking up. China’s stimulus, U.S. monetary easing and fiscal spending on energy and supply chain security should support a cyclical recovery. Indeed, all three sectors are expected to see double digit earnings growth by the second half of 2025.(2)
The market returns on the 10-year Treasury yield jumped to 4.099% on October 10th, around the levels seen in August when it traded at 4.063%. Yields on the 10-year are important because they are the benchmark for mortgage, credit card and other rates tied to economic growth. The 10-year crossed back above the 4% mark on Oct. 7; it’s been hovering around the level and today’s move decidedly puts it above the 4% handle. The trigger was fresh inflation data that showed prices are growing at a level higher than expected. The consumer price index climbed 2.4% year over year in September versus expectations of 2.3%.
The beat may seem minor, but it raises the risk for investors to lend to the government for a 10year period – and they want to be compensated fairly for this risk.(4)
Looking ahead, the interplay between political developments and monetary policy will continue to shape the market landscape. As
* Source: CME Group(3)
the election season winds down and the Fed navigates the challenges of the post-pandemic economy, investors will need to stay attuned to a wide range of factors.
In this dynamic context, it is more important than ever for investors to have a clear understanding of the market’s state and the forces driving it. By staying informed and maintaining a balanced perspective, investors can make sound decisions that align with their financial goals.
As we roll toward the November election expect the unexpected. The markets dictate the economy, not the other way around. Plan and stay disciplined about your asset allocation strategies. When you need to be defensive, cash can be your friend.
As always, I will be here to provide insights and analysis on the latest market trends and developments. Stay tuned for more updates in the next edition of “State of the Market.”
If you need to define whether you have any financial blind spots, please reach me directly at mmartiak@gmail.com
1. BARRON’S: Powell Says ‘the Time Has Come’ to Change Policy, Cut Rates
2. J.P.MORGAN ASSET MANAGEMENT Thought of the Week
3. CME Group FedWatch Tool
4. BARRON’S Stock Market News: Dow Falls After CPI, Jobless Claims Data
Such forward-looking statements are subject to significant business, economic and competitive uncertainties and actual results could be materially different. There are no guarantees associated with any forecast and the opinions stated here are subject to change at any time and are the opinion of the individual strategist. Data is taken from sources believed to be dependable, but no guarantee is given of its accuracy. Indexes are unmanaged, and investors are not able to invest directly into any index. Past performance is no guarantee of future result.
News items are based on reports from multiple commonly available international news sources (i.e., wire
services) and are independently verified, when necessary, with secondary sources such as government agencies, corporate press releases, or trade organizations. All information is based on sources deemed reliable, but no warranty or guarantee is made as to its accuracy or completeness. Neither the information nor any opinion expressed herein constitutes a solicitation for the purchase or sale of any securities and should not be relied on as financial advice. Forecasts are based on current conditions, subject to change, and may not happen. U.S. Treasury securities are guaranteed by the federal government as to the principal and interest. The principal value of Treasury securities and other bonds fluctuates with market conditions. Bonds are subject to inflation, interest-rate, and credit risks. As interest rates rise, bond prices typically fall. A bond sold or redeemed prior to maturity may be subject to loss. Past performance is no guarantee of future results. All investing involves risk, including the potential loss of principal, and there can be no guarantee that any investing strategy will be successful.
The Dow Jones Industrial Average (DJIA) is a priceweighted index composed of thirty widely traded bluechip U.S. common stocks. The S&P 500 is a market-cap weighted index composed of the common stocks of five hundred largest, publicly traded companies in leading industries of the U.S. economy. The NASDAQ Composite Index is a market-value weighted index of all common stocks listed on the NASDAQ stock exchange. The Russell 2000 is a market-cap weighted index composed of 2,000 U.S. small-cap common stocks. The Global Dow is an equally weighted index of 150 widely traded bluechip common stocks worldwide. The U.S. Dollar Index is a geometrically weighted index of the value of the U.S. dollar relative to six foreign currencies. The market indexes listed are unmanaged and are not available for direct investment.
*The data and output from this tool do not constitute investment advice and is not a personal recommendation from CME Group. Nothing contained herein constitutes the solicitation of the purchase or sale of any futures or options. Any investment activities undertaken using this tool will be at the sole risk of the relevant investor. CME Group expressly disclaims all liability for the use or interpretation (whether by visitor or by others) of information contained herein. Decisions based on this information are the sole responsibility of the relevant investor. Any visitor to this page: www.cmegroup.com agrees to hold the CME Group and its affiliates and licensors harmless against any claims for damages arising from any decisions that the visitor makes based on such information.
LIFESTYLE
“When you arise in the morning, think of what a privilege it is to be alive, to think, to enjoy, to love.”
– Marcus Aurelius
REINVENTING VEGAS
The Everything Capital of the World
By Don Logay
Mister Webster’s definition of reinvent is “to change something so much that it appears to be entirely new.”
From a dusty railroad water-stop and the beginning of the City of Las Vegas in 1905... to the spectacular lavish mega-resorts that line the 4.2 miles of today’s world-famous neondrenched Strip... there have been many versions of Las Vegas over the years.
The most heard comment of anyone who hasn’t visited for a time is “I hardly recognize the place!” and – like the three blind men who know that an elephant is a wall, a tree or a snake... depending on where they are (side, trunk or tail) – one’s recollection, impression and image of
Las Vegas depends when they were here over the years.
Like the winds that continually reshape the desert landscape, the sands of time bring change as well... and decade after decade, where legendary iconic names once stood, innovation and change has continually reinvented a new and even more exciting “Entertainment Capital of the World.”
Vintage Vegas
While a number of early gaming pioneers gained fame and fortune in the 1930’s downtown, it was when a businessman’s car broke down on the corner of what was then San Francisco
Photo Credit: Denise Truscello/Getty Images for Bally’s Corporation
Photo Courtesy Las Vegas News Bureau
Avenue and Highway 91, that a simple idea was the genesis of today’s Las Vegas.
Thomas Hull owned a number of hotels in California and was looking to expand to Nevada. Sitting on the side of the road, he noticed all of the out-of-state license plates whizzing by and thought, “this is a great place for a resort hotel and casino.”
He quickly gathered investors and purchased the southwest corner of what is now Las Vegas Boulevard and Sahara Avenue. In 1941, they built and opened the El Rancho Vegas Hotel and Casino – the first (but not last) major resort on the Las Vegas Strip.
Many others – including a host of notorious mobsters– also discovered the potential of an unfettered, wide-open, legal 24/7 gambling mecca surrounded by the privacy of a vast and desolate desert. It was perfect.
In short order, a number of traditional nonthemed resort hotel and casinos began to
Photo Courtesy Las Vegas News Bureau
appear up and down the Boulevard. The first was Bugsy Siegel’s Flamingo (1946), followed by Desert Inn (1950), Sahara and Sands (1952), Dunes and Riviera (1955), Hacienda (1956), Tropicana (1957) and the Stardust (1958).
Throughout the 1950s, and 60s, the one-of-akind Las Vegas Strip – predominately owned, operated and influenced by organized crime –was “the” Entertainment Capital of the World... with iconic entertainers like Elvis, Liberace, Sinatra and the Rat Pack (and quickie divorces) adding to the draw. The Mob knew how to take care of their guests and for many, Vintage Vegas continues to reign as the one-and-only best era ever.
Vegas 2.0
In the decades that followed a different style of Mega-High Rollers were drawn to Las Vegas. Howard Hughes arrived in 1966 – and like a real-life game of Monopoly – soon bought the Desert Inn, Castaways, New Frontier, Landmark and the Sands.
Others, like Kirk Kerkorian – known as the “Father of Mega-Resorts” – ushered in new trend-setting luxurious concepts, like the Roman Empire-themed Caesars Palace and the expansive MGM Grand.
A young newcomer from the East Coast, named Steve Wynn, also came to town. He envisioned a new level of billion-dollar world class superresorts and began purchasing famous aging
properties with a “plan” and in 1993, he introduced “implosions” as the latest form of entertainment on Las Vegas Boulevard.
First to go was the iconic Dunes Hotel and Casino, imploded with great fanfare on October 27, 1993. In its place, Wynn built the lavishly-themed $1.6 billion Bellagio megaresort.
Next to go was the Howard Hughes Landmark Hotel and Casino in 1995 that today is the site of the original Las Vegas Convention Center. The Sands was imploded one year later, in 1996, making way for the luxurious Italian-themed Venetian. Later that year, the Hacienda was demolished for today’s Mandalay Bay.
Each spectacular implosion furthered the “out with the old and in with the new” trend – with bigger-and-better, distinctly-themed, megaresort hotels and casinos taking their place –that exists to this day... and for many, this is the critical turning point that created today’s super-Vegas, making this a city like no other and the best era ever.
Vegas 3.0
Common wisdom says “if it ain’t broke don’t fix it,” but somewhere during the 1990s and the debut of exorbitantly-themed properties – like the Venetian with its winding canals and gondoliers, the Eiffel Tower of Paris, the Caesars Palace Forum and the Luxor Egyptian Pyramid – the idea of a “family-friendly” Vegas was conjured up.
Soon roller-coasters and kid-friendly shows were popping up everywhere. Treasure Island featured a huge pirate ship spectacular along the Strip, Mirage staged animal shows and a Wet-and-Wild water-park next to Sahara were but a few.
At the time, a number of diametricallyopposed staunch critics also stood their ground and, as for dedicating construction
dollars and design energy for children, Steve Wynn for one was reported to have said: “Nope, I’m not, ain’t gonna, not interested... I’m after Mom and Dad.”
Soon, the ill-fated drive for a family-friendly Vegas began to taper off, and in 2003, with the introduction of a brilliant catch-phrase that proclaimed “What happens in Vegas, Stays in Vegas”... a booming Sin City re-emerged and adult entertainment was back again as the primary draw.
As light-hearted family movies like the “Griswold Vegas Vacation” gave way to hip movies like “Oceans 11” and the excessive debauchery of “Hangover I, II and III” – and names like Treasure Island and the Stratosphere were updated to TI and the STRAT – it signaled that good ‘ol Vegas was back. It was again fun without reservation... and for many, even more so, this was the best era ever.
Vegas 4.0
Then there is the “business” side of Las Vegas, with its vast meeting and convention venues –Las Vegas Convention Center, Venetian Expo and Mandalay Convention Center – and those at Caesars, MGM Grand, World Market Center
and others, totaling millions of feet of exhibit space, that bring in major trade shows and over 25,000 smaller meetings and conventions annually.
With over six million convention attendees arriving every year, spending billions of dollars to stay in 150,000 hotel rooms nearby, Vegas is a city like no other and for 26-years, it has reigned as the undisputed number one destination in the United States for trade shows and meetings of all size.
And while today’s Vegas means business, like the informercials say, “but wait...there’s more,” as Las Vegas always has something new and exciting to add to the mix.
While it’s hard to come up with another dynamite “something” to enhance all that is today’s Vegas, along comes... sports... once the thirdrail “no-no” of professional teams and owners.
With the addition of massive venues like T-Mobile Arena and Allegiant Stadium, franchises like the Golden Knights and the Raiders have introduced a totally new vibe.
Today, hockey, football and soccer have opened the door to Pro Basketball, Major
Photo Courtesy Las Vegas News Bureau / Las Vegas Convention and Visitor Authority
League Baseball and almost every form of sports imaginable, including Formula 1 Racing, making Las Vegas the new “Sports Capital of the World” as well. For many, this is the all-time greatest era ever... and what today’s megaVegas is all about.
Vegas Ad Infinitum
“I remember driving over Railroad Pass in 1964 and seeing a tumbleweed blow across the highway and some twinkling lights off in the distance that was Las Vegas,” notes Mayor Carolyn G. Goodman. “Our city has certainly come a long way since then.”
Today, the North End of the Strip is coming alive with new properties like Resorts World and Fontainebleau... and there’s a “cuttingedge” vibe in play as well... with everything from monorails up above and Musk’s Vegas Loop tunnels down below... along with the mind-bending Area 15 experience and the firstof-its-kind Sphere lighting up the night.
With the recent implosion of the iconic Tropicana making way for a new A’s Baseball Stadium and the Las Vegas Athletics coming to town... and closing of Mirage to become Hard Rock’s 36-story signature guitar-shaped hotel... the ever-present “out with the old and in with the new” beat goes on – and there’s no end in sight.
“Las Vegas is like a chameleon, constantly reinventing itself over the decades, and we have stayed at the top of the list of destinations that people want to visit,” says Mayor Goodman. “We are constantly evolving to provide the best experience for our visitors, to keep them coming back... and to enjoy the excitement of everything our city has to offer.”
Back in 1947 and the heyday of vintage Vegas, mobsters Bugsy Siegel and friends “never-in-amillion-years” could have dreamed what their wide-open gambling and Sin City discovery... built in an arid Nevada desert... would, become.
Over the last 77-years, Vegas used Webster’s reinvent definition... “to change something so much that it appears to be entirely new” – again and again.
Looking back.... and looking ahead... seems Mister Webster had it right.
Vegas, ad infinitum... the Everything Capital of the World.
Don Logay is an award-winning journalist and former Editorin-Chief of three national magazines. Today he writes luxury lifestyle articles for numerous publications. He can be reached at (949) 240-4444 or press@donlogay.com.
Photo Courtesy City of Las Vegas
Photo Courtesy MSG Sphere
GLOBAL GAMING EXPO
Casinos - What’s New, What’s Next
By Don Logay
Today’s casinos are an amazing blend of basic gambling and simple wagering games – that extend back to ancient Rome and Greece (700 BC), Ancient China (2300 BC) and Ancient Egypt (3000 BC) – updated with enticing player innovations and cutting-edge technologies immersed in spectacular architecture and design.
Simply put, while basic gambling principles remain in play... the operative words for casinos today and tomorrow are innovation and emerging new technologies... and these all come together only once a year, every Fall in Las Vegas.
Now in its 24th year, the Global Gaming Expo, more commonly known as G2E, is the world’s largest annual Gaming Industry trade show and this year, more than 25,000 gaming
professionals joined 400 exhibitors and participating companies to showcase the latest advancements and technologies for all things casino.
While G2E is an industry only trade show – and not open to the public – we did get a chance to attend and to bring you an insider’s “sneak peek” at the new cutting-edge games, technologies and player innovations that are coming your way... and that will soon be showing up in a casino near you.
On the Exhibit Floor
While you and I see casinos as a wonderful allencompassing venue for entertainment and a bit of wagering, the aisles of G2E – cleverly named after the streets of Las Vegas (Flamingo, Sahara, Desert Inn, etc.) – lead gaming industry
Photo Courtesy Don Logay
pros to hundreds of exhibits that reduce casinos down to an infinite number of individual items and components that we never even think of or consider... from enhanced chips, cool signage and the best chairs ever to automated money counting, super AI security systems and what cocktail waitresses will be wearing... and oneby-one, this is where it gets really interesting.
Highlights begin with the dazzling 3,000 or so brilliantly-lit slot machines on display featuring intriguing new themes and enhanced playerfriendly ergonomics that are both captivating and designed with only you in mind.
While today’s slot machines are built around the basic Random Number Generator (RNG) model, there are then endless combinations and iterations of new themes, graphics, cabinet designs and variations in math... i.e., how the game plays... that are being developed and introduced every day.
Name of the Game
Both established major manufacturers and a host of recent entries are ready to draw you in and keep you playing with new games like
Aristocrat’s House of Dragons based on the hit HBO series, filled with fiery dragons and brilliant graphics, that will be lighting up casino floors by the end of the year... this in addition to more of its wildly successful Buffalo series and a new suite of NFL-themed slots.
The Wheel of Fortune games, by IGT, are one of the most popular slots ever, with over $3.5 billion in jackpots awarded and someone winning $100,000 every 72-hours. There have been 300 game variations to date, spanning 28-years, with the most recent Wheel being combined with video poker.
Also watch for entries by Bluberi, a Las Vegasbased manufacturer that boasts a “new school of gaming” that adds creative energy to gambling and transports players to an energetic world of winning based on the risk-taking spirit of gambling.
Photo Courtesy G2E
Photo Courtesy Don Logay
Photo Courtesy IGT
However, the thousands of exciting new slot games and enhanced favorites – from companies like Scientific Games, Konami, Ainsworth and Aruze – introduced at this year’s G2E are just the beginning.
Table Games Update
Popular favorites like blackjack, roulette and craps are getting both a new look and electronic variations that, in some cases, also have you playing against beautiful virtual dealers.
New Blackjack tables light up bets, illuminate player turns and highlight wins with some similar-styled new games offering variations of play and inventive bet options.
Traditional Roulette layouts now light up winning bets and, on some, the large wheel can also have a smaller inner-wheel spinning in the opposite direction with a second ball drop that determines if red, black or green gets a multiplier bonus. A new dual-wheel version has a live croupier with electronic touch-screens
for multiple players. There are many new allelectronic versions as well.
Craps tables also have a new look with LED layouts that indicate shooters and light up winning pass line bets, point numbers, hardways and proposition bets... along with illuminated seven-out losing rolls.
Player Loyalty Recognition
Soon players may not have to carry one, two or a bundle of various casino Players Cards to gain individual recognition and earned benefits.
Facial recognition is making its way onto the casino floor and now you can be instantly recognized when you walk up to a table game or sit down at your favorite slot machine.
Your image and standard personal info will be captured at sign up, and automatically accessed as you move from game to game, with your accumulated play and tier status effortlessly registered for each and every visit... with no
Photo Courtesy Don Logay
more forgotten Players Cards left behind in slots.
The Millennial Benefit
There are a number of surprising facts and benefits this year as well. First is the average age of today’s casino customer. Five years ago, in 2019, it was 50... today, it is 42.
Seems the millennials – those born between 1981 and 1996 – have discovered casinos and all forms of gaming, and along with them comes their perpetual in-hand and in-view cellphones... but, as it turns out, the first generation that has grown up with “connected” technology is also a good thing casino-wise.
The cellphone age has fostered a number of incredible advances in all forms of benefits... for players and casinos alike... and, as they say, “the times, they are a-changing.”
Photo Courtesy Don Logay
Photo Courtesy Don Logay
Back to the Future
While the basic principles of gambling and the games people play have endured through the ages, the way people play and how they make decisions is constantly being scrutinized, enhanced and improved.
At one end of the spectrum are visionaries like John Acres – considered the “Thomas Edison of Gaming” – who, over five decades, pioneered casino management systems that track slot machine play using loyalty cards, introduced innovations like progressive jackpots and a developed vast portfolio of electronic data technologies... with his namesake company, today, using smartphone technology and Artificial Intelligence driven apps to provide player loyalty benefits with instant bonuses
and rewards delivered as you play in real time, meaning no more waiting for those monthly mailers. For more info visit acresmanufacturing. com.
At the other end of the spectrum are tomorrow’s visionaries and innovators – and companies like Slot Check – that for the first time allow casinos to share their real time slot performance data with players... and, with such access and using
Photo Courtesy Slot Check
Photo Courtesy Acres Manufacturing
the company’s powerful cellphone app, players can now view the floor of their favorite casino and drill down on any slot machine to view its up-to-the-minute performance for jackpots and payouts. With such access, and knowing which machines are hot and which are not, one can easily make informed decisions as to when they feel it’s time to play or stay away. For more info and to study your favorite slots, visit slotcheck. com.
What’s New, What’s Next
Along the way, whether it’s those who turn under-performing ATMs – capable of handling
only dozens of transactions a day – into amazing casino Kiosk workhorses, capable of handling thousands of multi-function money handling tasks 24-hours a day... or the advocates who envision cashless play or non-smoking casinos... for today’s casino, the name of the game is innovation.
At G2E it’s all about what’s new, what’s next... and the fun and excitement of hearing “winner, winner, chicken dinner.”
Don Logay is an award-winning journalist and former Editorin-Chief of three national magazines. Today he writes luxury lifestyle articles for numerous publications. He can be reached at (949) 240-4444 or press@donlogay.com.
Moving to All-Inclusive Pricing Makes the Ticket-Buying Experience Smoother and More Fair
By Myron G. Martin, President and CEO, The Smith Center
We’ve all been there, excitedly buying tickets for an upcoming event, only to find that the cost has practically doubled when it comes time to pay. It can sap your enthusiasm, or maybe even cause you to cancel the transaction, seeing the price jump up like that at the last moment.
Here at The Smith Center, we’ve worked hard to keep our service fee low, charging just enough to help support general, administrative and operational costs for our nonprofit organization. But we’re always looking for ways to make the ticket-buying process friendlier for our loyal audience, along with prospective newcomers.
Last December, the U.S. House of Representatives passed a bill known as the
TICKET Act (H.R. 3950), designed to bring greater transparency to ticket purchasing. The legislation is currently making its way through the U.S. Senate, but The Smith Center decided not to wait. So in September, we switched to an all-inclusive pricing model.
That means that, from the start of the ticketing process, our customers see one and only one price: the actual cost of their ticket – lock, stock and barrel. Since, as a nonprofit, we don’t charge sales tax, the price you see before you place a ticket into your cart is the exact same price you see when you make the purchase.
We feel it provides a better purchasing experience for our customers to know their total cost up front. And though there was likely a bit
of a learning curve at first, as longtime regulars saw a slightly higher price at the start – since it now includes our service fee – we’ve been receiving overwhelmingly positive feedback of late, reinforcing our belief that it was the right thing to do.
The arguments against it come mostly from the secondary ticketing folks, who prefer to dangle lower prices up front to draw in consumers, before tacking on charges during the checkout process. And, let’s face it, some of those charges have ballooned wildly in recent years, to the point where it can feel like we’re paying as much in fees as we are for the tickets themselves.
The new law will help – and eventually every ticket seller will advertise all-in pricing, great for consumers.
So let’s simplify it across the board, so that every ticket buyer can make one decision in real time, rather than a series of increasingly costly ones. Not only is it fairer, but it leaves customers feeling more excited about their purchases and, therefore, their upcoming events, which is, after all, the point of presenting them in the first place.
Discovering Easy’s: A Hidden Speakeasy Inside Aria Las Vegas
Las Vegas has long been synonymous with glitz, glamor, and, of course, unexpected surprises.
Among the city’s many hidden gems is Easy’s, a sleek speakeasy nestled inside the iconic Aria Resort & Casino. Easy’s offers a delightful fusion of old-school speakeasy vibes and modern Las Vegas luxury, making it a must-visit destination for both locals and tourists alike.
A Step Back in Time
Easy’s may be tucked away, but once you find it, you’re immediately transported back to the Prohibition era. The ambiance pays homage to a time when secret lounges and bootlegged spirits defined nightlife. Dark, moody lighting, vintage decor, and plush seating create an intimate, mysterious atmosphere that sets the tone for a truly unique experience.
The entrance is purposefully hidden, adding to the allure. Behind an unassuming storefront, an invitation to journey into a world where secrecy is key awaits. Finding the entrance becomes part of the adventure, and the reward is well worth the search.
Handcrafted Cocktails with a Modern Twist
At Easy’s, the drink menu is nothing short of extraordinary. The bartenders, true to the speakeasy tradition, are mixology masters. From timeless classics like the Old Fashioned and Negroni to creative, modern concoctions, every drink is expertly crafted with premium ingredients and attention to detail.
Easy’s offers more than just great cocktails; it offers an experience in every sip. The bartenders engage
guests with stories behind the drinks, adding a personal touch that heightens the overall experience. Whether you’re a cocktail connoisseur or just looking to enjoy something new, the menu is designed to impress.
Perfect for an Exclusive Night Out
If you’re looking for an intimate and exclusive night out away from the hustle and bustle of the Las Vegas Strip, Easy’s provides the ideal setting. The speakeasy’s hidden nature keeps the crowd smaller and more refined, making it a perfect location for date nights, special celebrations, or simply enjoying a night out with close friends.
The speakeasy also frequently features live music, further adding to the ambiance. Whether it’s a smooth jazz performance or a sultry singer, the entertainment adds another layer to the already immersive atmosphere.
Tips for Visiting Easy’s
• Dress to Impress: Easy’s carries a chic, upscale vibe, so be sure to dress accordingly. Think cocktail attire rather than casual wear.
• Reservations Recommended: Due to its smaller, exclusive nature, Easy’s can fill up quickly. Reservations are encouraged, especially on weekends.
• Seek It Out: Half the fun of visiting Easy’s is finding it. While it’s well worth the adventure, you may want to ask around or do a little research to ensure you can locate the entrance.
Why Easy’s is a Must-Visit
In a city known for its larger-than-life attractions, Easy’s brings a refreshing change of pace with its cozy, intimate setting and focus on high-quality cocktails and experiences. Whether you’re a fan of classic speakeasies or looking for a new spot to discover in Las Vegas, Easy’s at Aria is the place to be.
It’s a hidden oasis for those who want to experience the magic of the Prohibition era while indulging in the modern luxury that Las Vegas is known for. Next time you’re at Aria, take the time to seek out Easy’s — it’s the kind of place where unforgettable nights begin.
Year-End Reflections: Spine Health Goals for the New Year
Asthe year draws to a close, it’s natural to reflect on the past and set goals for the future. For many, New Year’s resolutions focus on health—committing to exercise more, eat better, or prioritize mental well-being. But one crucial aspect of health often overlooked is spine health, which serves as the backbone— literally and figuratively—of our overall wellbeing.
The winter season in Las Vegas offers a unique opportunity to recalibrate and set actionable goals to protect and improve your spinal health. Whether you’re recovering from the holiday hustle, planning your fitness goals, or simply looking to improve daily habits, here are steps to ensure your spine stays healthy and strong in the year ahead.
10. Assess Your Current Spine Health
The first step to improvement is understanding where you currently stand. Pay attention to recurring aches, stiffness, or mobility issues. Consider scheduling a consultation with a spine specialist or chiropractor to identify any potential concerns. Early intervention can prevent minor discomfort from escalating into chronic issues.
9. Prioritize Posture in Everyday Activities
Many of us spend hours seated at desks, in traffic, or lounging on the couch. Poor posture during these activities places undue stress on the spine, leading to pain and potential longterm issues. Simple adjustments like investing
in ergonomic furniture, keeping your screen at eye level, and engaging your core muscles while sitting can make a significant difference.
8. Embrace an Active Lifestyle
Winter may seem like the time to hibernate, but staying active is crucial for spinal health. Activities like yoga, Pilates, and swimming can help strengthen the muscles that support your spine. Even walking along the trails of Red Rock Canyon or enjoying a brisk stroll in your neighborhood can improve circulation and mobility.
7. Stretch Your Way to a Healthier Spine
Flexibility is key to spinal health, especially during the colder months when muscles and joints tend to stiffen. Incorporate daily stretches that focus on your back, neck, and hips. Start or end your day with a simple stretching routine to keep your spine limber and pain-free.
6. Commit to Core Strengthening
Your core muscles play a vital role in supporting your spine and maintaining proper alignment. Core exercises such as planks, bridges, and gentle crunches can reduce the risk of back injuries and improve posture.
5. Stay Hydrated and Eat for Spinal Health
The discs in your spine rely on hydration to maintain their cushioning properties. Drink plenty of water throughout the day, and focus on a diet rich in calcium, vitamin D, and antiinflammatory foods. Think leafy greens, nuts, fish, and citrus fruits—all readily available at Las Vegas farmers’ markets, even in winter.
4. Take Breaks from Technology
Hours spent looking down at your phone or laptop can lead to “tech neck,” a condition
that strains the upper spine. Make it a goal to reduce screen time and practice the 20-20-20 rule: every 20 minutes, look 20 feet away for 20 seconds to reduce strain.
3. Reevaluate Your Mattress and Pillow
A good night’s sleep is essential for spinal health, and your sleep setup plays a big role. Your mattress should support the natural curve of your spine, and your pillow should align your neck with the rest of your body. Consider upgrading your sleep setup if you frequently wake up with back or neck pain.
2. Address Chronic Pain
If you’ve been living with chronic back pain, let this New Year be the time to take action. Consult a spine specialist to explore treatments like physical therapy, minimally invasive procedures, or other solutions tailored to your needs.
1. Set Realistic, Incremental Goals
Making major lifestyle changes can be overwhelming. Instead, set small, achievable goals, such as walking for 15 minutes a day or performing a five-minute stretching routine. Celebrate milestones to stay motivated and track your progress.
A Healthier You Starts with a Stronger Spine
As the backbone of your body, your spine deserves attention and care. By incorporating these goals into your New Year’s resolutions, you can enjoy improved mobility, reduced pain, and a better quality of life.
In Las Vegas, we’re lucky to have resources ranging from outdoor activities to top-tier medical care that make prioritizing spine health accessible and rewarding. Here’s to a healthier, stronger you in the coming year!
