Contacts: Diane Lancaster Gibes, Kummer Kaempfer Bonner Renshaw & Ferrario,
702-792-7024 or dgibes@kkbrf.com, Jackie Brown, Susan G. Komen for the Cure, 702.822.2324 or director@komensouthernnevada.org

Jennifer Lazovich Elected to the Board of Directors
of Susan G. Komen for the Cure’s Southern Nevada Affiliate

LAS VEGAS – Susan G. Komen for the Cure, the world’s largest grassroots network of breast cancer survivors and activists, recently appointed Jennifer Lazovich, an attorney with Kummer Kaempfer Bonner Renshaw & Ferrario (Kummer Kaempfer), to the Board of Directors of its Southern Nevada Affiliate. Lazovich will also assume the role of public policy chair in which she will help guide the local advocacy efforts in the fight to end breast cancer.

Lazovich will serve a two-year term for the Southern Nevada Affiliate which serves Clark, Nye, Lincoln, and Esmeralda counties.

Rachelle Crupi, president of the Susan G. Komen Southern Nevada Affiliate’s Board of Directors, said “We are delighted to welcome Jennifer as a member of the board and feel very fortunate to have someone with her dedication and commitment to women’s health issues join us in our continuing journey to eradicate breast cancer. Her leadership and advocacy skills will help advance our overall mission of finding a cure and reinforce the importance of awareness, education, and early detection.”

A native Nevadan, Lazovich is a partner of Kummer Kaempfer and works in the government and legislative affairs practice. She is active in several community organizations and provides pro bono legal services for Nevada Partners, a community-based, non-profit organization that provides education, employment and training services to youth, adults and dislocated workers. She also worked to expand the operations of the Huntridge Teen Clinic, a nonprofit medical and dental clinic that serves uninsured or at-risk youths ages 12 to 18 at no or extremely low cost.

Lazovich is a 2004 graduate of Leadership Las Vegas and a 2008 recipient of the prestigious 40 under 40 award by In Business Las Vegas. She is a member of the North Las Vegas Chamber of Commerce and a member of the North Las Vegas 2020 Visioning Committee. She also serves on the Nevada Secretary of State’s Help America Vote Act Advisory Committee.

She received her Bachelor of Arts degree from the University of Southern California and her law degree from Southwestern University School of Law in Los Angeles.

Prior to joining the firm, Ms. Lazovich worked in Washington, D.C. in the finance division of the National Republican Senatorial Committee. She also served internships in the Washington, D.C. office of United States Senator Harry Reid and the elections division of the Nevada Secretary of State’s Office. While in law school, Ms. Lazovich gained trial experience in the juvenile division of the Los Angeles District Attorney’s Office.

The Southern Nevada Affiliate (www.komensouthernnevada.org) of Susan G. Komen for the Cure, along with those who generously provide support through their talent, time and resources, is working to better the lives of those facing breast cancer in our community. The Southern Nevada Affiliate joins more than 100,000 breast cancer survivors and activists around the globe and is part of the world’s largest and most progressive grassroots network fighting breast cancer. Through events like the Komen Southern Nevada Race for the Cure®, the Affiliate is able to invest in local breast health and breast cancer awareness projects in the Las Vegas area. Up to 75 percent of net proceeds generated by the Affiliate stay in Southern Nevada while the remaining income goes to Susan G. Komen for the Cure Award and Research Grant Programs supporting research, awards and educational and scientific programs around the world.

Kummer Kaempfer is a prominent force in Nevada, serving local, regional, national and international clients in the real estate development, hospitality, gaming, manufacturing, service, high-technology, and energy and utilities industries. Founded in 1994, Kummer Kaempfer is one of Nevada’s largest law firms, specializing in complex corporate transactions, federal and state securities matters, commercial litigation, zoning and land use and regulatory law.

With offices in Las Vegas, Reno and Carson City, Kummer Kaempfer’s lawyers provide counsel to top corporations, business owners, corporate executives and individuals. Kummer Kaempfer is the Las Vegas member of Meritas, an affiliation of outstanding business law firms that serve international customers worldwide. The firm’s attorneys are routinely rated among the best corporate, mergers and acquisitions, real estate and litigation lawyers in Nevada, including high-ranking recognition by the prestigious “Chambers USA – America’s Leading Business Lawyers” since its inception in 2003. For more information about Kummer Kaempfer, call (702) 792-7000 or visit www.kkbrf.com. Kummer Kaempfer Bonner Renshaw & Ferrario, Ltd., is a Nevada professional corporation.

Contacts: Diane Lancaster Gibes, Kummer Kaempfer Bonner Renshaw & Ferrario, (702) 792-7000 or dgibes@kkbrf.com

Chambers USA ranks eight Kummer Kaempfer lawyers as leaders in gaming, corporate law, litigation and real estate/zoning and land use

Michael Bonner, John Brewer, Mark Ferrario, Mark Fiorentino, Robert Gronauer Christopher Kaempfer, Neal Klegerman and Thomas Kummer recognized

LAS VEGAS – Chambers USA 2008 – America’s Leading Lawyers for Business has named Kummer Kaempfer Bonner Renshaw & Ferrario (Kummer Kaempfer) attorneys Michael Bonner, John Brewer, Mark Ferrario, Mark Fiorentino, Robert Gronauer, Christopher Kaempfer, Neal Klegerman and Thomas Kummer among the best lawyers in their fields in its annual ranking released June 13. Kummer Kaempfer was also ranked as a leading firm in the practice areas of gaming and licensing, corporate and commercial law, general commercial litigation and real estate/zoning and land use law.

Michael Bonner, managing partner; John Brewer, senior partner; and Neal Klegerman, of counsel; were named leading lawyers for corporate and commercial law. Partners Mark Ferrario and Thomas Kummer were recognized as leading lawyers in general commercial litigation. Partners Mark Fiorentino, Robert Gronauer and Christopher Kaempfer were named leading lawyers for real estate, zoning and land use law. Bonner was also recognized as a leading lawyer in gaming and licensing.

“We are pleased to receive recognition this year for an additional practice area,” said Bonner. “We are also honored that two of our attorneys attained this leading industry ranking for the first time. It’s especially gratifying since the rankings are based on the opinions of our clients and our peers and colleagues in the legal profession. We’re very proud to be listed alongside some of the largest law firms in the country,” he added.

Published annually, Chambers and Partners (www.chambersandpartners.com) are the publishers of the world-famous guides to law firms and lawyers, including Chambers Europe, Chambers UK, Chambers USA, Chambers Global, Chambers Asia and Chambers Student. For the current U.S. directory, more than 14,000 interviews were conducted covering the entire country. They were carried out by a team of 40 full-time researchers over a period of six months.

Rankings are based on technical legal ability, professional conduct, client service, commercial awareness/astuteness, diligence, commitment and other qualities most valued by the client. Editorial comment is also derived from the research, with quotations used when they sum up the prevailing opinion of the market.

The top firms and top attorneys are ranked and their merits are usually described in the words of clients who were interviewed by the publication. According to Chambers, it is the weight of client interviews that gives the guides their highly valued reliability.

The methodology has been approved by the British Market Research Bureau, which audits the research annually. In-depth interviews with clients and attorneys are done over the telephone, each one lasting about half an hour.

Kummer Kaempfer is a prominent force in Nevada, serving local, regional, national and international clients in the real estate development, hospitality, gaming, manufacturing, service, high-technology, and energy and utilities industries. Founded in 1994, Kummer Kaempfer is one of Nevada’s largest law firms, specializing in complex corporate transactions, federal and state securities matters, commercial litigation, zoning and land use and regulatory law.

With offices in Las Vegas, Reno and Carson City, Kummer Kaempfer’s lawyers provide counsel to top corporations, business owners, corporate executives and individuals. Kummer Kaempfer is the Las Vegas member of Meritas, an affiliation of outstanding business law firms that serve international customers worldwide. The firm’s attorneys are routinely rated among the best corporate, mergers and acquisitions, real estate and litigation lawyers in Nevada, including high-ranking recognition by the prestigious “Chambers USA – America’s Leading Business Lawyers” since its inception in 2003. For more information about Kummer Kaempfer, call (702) 792-7000 or visit www.kkbrf.com   Kummer Kaempfer Bonner Renshaw & Ferrario, Ltd. is a Nevada professional corporation.

On March 27, 2008, the Nevada Supreme Court ruled that complimentary meals provided to patrons and employees of casinos are not subject to Nevada’s sales tax or use tax. Prior to this holding, casinos were required to pay “use tax” on complimentary meals. Below is a summary of the court’s opinion.

Nevada imposes a sales tax on the “retail sale of tangible personal property . . . .” When an item “escapes” sales tax, Nevada law imposes a use tax when the item is used, stored or consumed. Article 10, Section 3(A) of the Nevada Constitution provides for an exemption of “food for human consumption” from sales or use taxes. However, excluded from the definition of “food for human consumption” is “[p]repared food intended for immediate consumption.” The same types of provisions are found in NRS 372.284 and NRS 374.289. Prior to this decision, the casino, Sparks Nugget, Inc. (the “Casino”) paid no sales tax for its initial purchase of the food, but was required to pay a use tax when the food was complimentarily served to patrons or employees.

The court held that the initial purchase of food by the Casino was properly exempt from sales tax as “food for human consumption” that was not “prepared food intended for immediate consumption.” The later use of the food to provide complimentary meals was not subject to a use tax because the Casino’s “‘use’ did not follow an otherwise taxable purchase that had ‘escaped’ sales tax liability.” The Casino did not “escape” liability; rather, the Casino was “exempt” from liability. Nevada’s Constitution clearly “exempts all food for human consumption” unless the food is “‘prepared food intended for immediate consumption’ at the time it was sold.”

The court pointed out that the Casino is entitled to a refund for taxes paid on the complimentary meals in question. A copy of the opinion may be found on the Nevada Supreme Court’s website at http://www.nvsupremecourt.us/documents/advOpinions/124NevAdvOpNo15.html.

Questions or Additional Information
With questions or requests for additional information, please contact Eric Willis at 702.792.7000 or ewillis@kkbrf.com or John Brewer at 702.792.7000 or jbrewer@kkbrf.com.

Our client alerts are intended for informational purposes only. Nothing in this client alert is to be considered as either creating an attorney-client relationship between the reader and Kummer Kaempfer or as rendering of legal advice. Readers are responsible for obtaining such advice from their own legal counsel.

No client or other reader should act or refrain from acting on the basis of any information contained in this client alert without seeking appropriate legal or other professional advice on the particular facts and circumstances at issue.

Changes made to Nevada law during the last Nevada Legislative Session include a change to NRS 134.060 for people that die without a Will or Trust, and are not survived by parents or offspring. In such cases, the Nevada laws on intestate succession (i.e. death without a Will or Trust) dictate how the estate is to be distributed.

Prior to the law change, the estate would be distributed to the brothers or sisters of the decedent in equal shares. If any of those brothers or sisters had died first, but left heirs, then the share that would have gone to the deceased brother or sister would be divided equally among the heirs of that brother or sister. It would not affect the shares given to the living brothers or sisters. The principle of transferring the share to living heirs is known as receiving an estate “per stirpes,” or commonly in statutes, by “right of representation.”

In a simple example, suppose Joe died with no spouse, no children (no offspring) and no living parents, Joe’s siblings – Mable, Lucy and Jake would each take one-third. If Mable were predeceased, but had four kids, her kids would share Mable’s one-third.

However, NRS 134.060 was amended by Senate Bill 420 and the language “right ofrepresentation” was changed to “in equal shares, per capita”. Per capita means that all eligible recipients get an equal share. So in our example above, the estate would be split in six equal shares; one for Lucy, one for Jake, and one for each of Mable’s four kids reducing Joe’s siblings, Lucy and Jake’s share in half in favor of Joe’s nieces and nephews.

The Legislature has changed the effective distribution scheme among Joe’s siblings from one-third, one-third, one-third, to one-sixth, one-sixth, two-thirds. It is very unlikely that a person would intentionally designate their estate to go this way.

The stated intent of the proponents of SB 420 was simply to cut off the distribution of the estate at the niece and nephew level. The changed statute does do that, but it also, perhaps unintentionally, changes the percentages that each beneficiary receives. In reviewing the legislative testimony, it appears that the bill proponents did not realize that this change was being made as their examples to the legislative committee did not follow the plain language of the change to NRS 134.060. However, their intent is of little consequence since Courts do not look to legislative intent unless the language is
ambiguous. Here the language is not ambiguous. Indeed, a senior judge with over 30 years of experience presiding over estate matters confirmed that the language would not be read by him as ambiguous and thus would result in the six-way split in the above example.

There are other results under intestate succession that most people would not expect. For example if Joe had died leaving a spouse and four children, would you have guessed that his estate is split one-third to his spouse and two-thirds split equally among his children? Probably not.

What is the best course to take? Execute a Last Will and Testament, or better still, avoid the costs of probate by creating a Trust. Even the most simple of estate planning would avoid these problems and a host of others that the law dictates for those without Wills or without Trusts.

Questions or Additional Information
With questions or requests for additional information, please contact Steve Tackes at 775.884.8300 or stackes@kkbrf.com; Steve Pacitti at 702.792.7000 or spacitti@kkbrf.com; Alexis Michaud at 702.792.7000 or amichaud@kkbrf.com.

Our client alerts are intended for informational purposes only. Nothing in this client alert is to be considered as either creating an attorney-client relationship between the reader and Kummer Kaempfer or as rendering of legal advice. Readers are responsible for obtaining such advice from their own legal counsel.

No client or other reader should act or refrain from acting on the basis of any information contained in this client alert without seeking appropriate legal or other professional advice on the particular facts and circumstances at issue.

Presently, the County is in the process of a major update to theLoneMountainplanning
area. This planning area is generally located in the northwest part of the Las Vegas Valley along US
95 and shown in more detail here.

A community workshop regarding the major update to the Lone Mountain land use plan was held Tuesday,
March 4, 2008 from 5-8 pm at Mountain Crest Community Center. The March 4thcommunity workshop
unveiled the draft plan and residents and property owners were permitted to offer comments and suggestions
to the draft plan. There will be one additional community workshop and then the plan will be considered
through the public hearing process.

The public hearing process includes the following steps:

1. Review, comment and recommendation by the Lone Mountain Citizens
2. Advisory Council
3. Review, comment and recommendation by the Clark County Planning Commission
4. Review, comment and vote by the Clark County Board of County Commissioners
5. Confirmation by the Clark County Planning Commission

In addition to the Lone Mountain planning area, the County has commenced with a major update to the
land use plan for the South County planning area. This planning area is generally located in the
southeastern part of the County and shown in more detail by clicking on this link- http://gisgate.co.clark.nv.us/gisplot_pdfs/cp/scplu.pdf.

The South County planning area includes Sloan, Sandy Valley, Goodsprings, Jean, Stateline (Primm),
Nelson, Searchlight and CalNevAri. The update to the South County planning area is not as far along
in the process as Lone Mountain. The County is working on the draft plan and in the near future will
commence with community workshops. A community workshop will be held in Searchlight, in Boulder City
and at the Clark County Government Center.

In the summer of 2008, the County will commence with a major update to the land use plan for the Enterprise
planning area. This planning area is generally located in the southwest part of the Las Vegas Valley along I 15, I 215 and SR 160 (Blue Diamond) and shown in more detail by clicking here.
The process will follow the same steps as the Lone Mountain plan, with the exception of the location of the community workshops and the Enterprise Town Board reviewing, commenting and making a recommendation on the updated plan to the Clark County Planning Commission.

If you own property in any of these planning area and you are interested in requesting a change to the current land use plan category for your property, please contact our office to set up an appointment to discuss this matter further. Please contact us by telephone at (702) 792-7000.