{"id":3370,"date":"2022-08-04T13:26:57","date_gmt":"2022-08-04T17:26:57","guid":{"rendered":"https:\/\/www2.law.temple.edu\/10q\/?p=3370"},"modified":"2022-08-04T13:26:57","modified_gmt":"2022-08-04T17:26:57","slug":"leclairryan-bankruptcy-highlights-pass-through-tax-issue","status":"publish","type":"post","link":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/","title":{"rendered":"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue"},"content":{"rendered":"

Background<\/u><\/strong><\/p>\n

The first few weeks in bankruptcy are a blur of deadlines. For one, debtors must file a list of equity security holders pursuant to Bankruptcy Rule 1007(a)(3)<\/a>. This list can be critical for entities taxed as partnerships under Subchapter K of the Internal Revenue Code.<\/p>\n

Commenced in 2019, the LeClairRyan bankruptcy case<\/a> in the U.S. Bankruptcy Court for the Eastern District of Virginia rages on. Recently, the parties clashed over the typically mundane Equity Security Holder (\u201cESH\u201d) List.<\/p>\n

For a corporation, an ESH List provides the names of all stockholders and their number of shares. By contrast, for a partnership or a limited liability company, an ESH List includes the names of all interest holders and their proportionate share of the entity\u2019s interest.<\/p>\n

In bankruptcy, debtors remain subject to federal income taxation. Accordingly, the distinction between entity types is imperative for federal income tax purposes.<\/p>\n

Under Subchapter C, corporations are taxed at both the entity and shareholder levels. Because shareholders are typically taxed only on distributions, shareholders rarely report income from the corporation on their individual returns during bankruptcy.<\/p>\n

Conversely, partnerships are taxed as pass-through entities under Subchapter K, subjecting partners, but not the partnership itself, to taxation. By default, LLCs are taxed as partnerships, but may elect to be taxed as corporations. Partners or members taxed under Subchapter K must report their portion of the entity\u2019s income, profits, and capital annually on their Schedule K-1s. Consequently, in bankruptcy, partners or members may be taxed on the entity\u2019s income even if such income is not paid to them.<\/p>\n

LeClairRyan Bankruptcy<\/u><\/strong><\/p>\n

LeClairRyan, a professional limited liability company, was founded in 1988. As a non-electing PLLC, LeClairRyan was treated as a partnership under Subchapter K.<\/p>\n

By 2019, LeClairRyan was insolvent. In the summer of 2019, numerous partners resigned. On July 29, 2019, LeClairRyan was dissolved, and a committee was appointed to wind down the firm\u2019s operations. LeClairRyan filed for bankruptcy on September 3, 2019 and submitted its ESH List, identifying the entity\u2019s members as of the firm\u2019s dissolution date. In October 2019, Lynn Tavenner was appointed as trustee to oversee the Chapter 7<\/a> proceedings.<\/p>\n

Litigation<\/u><\/strong><\/p>\n

Tavenner commenced litigation against founder Gary LeClair in August 2021. LeClair filed a counterclaim, asserting that Tavenner inaccurately treated him as a member of LeClairRyan when his membership had terminated before the bankruptcy filing. LeClair sought an order declaring he was no longer a member of LeClairRyan upon his termination date, whereas Tavenner sought an order approving her reliance on the original ESH List.<\/p>\n

LeClair objected that the ESH List was causing him to be taxed on phantom income, despite previously selling his shares back to LeClairRyan. In response, Tavenner argued that she had relied on the list as evidence of his equity security interest.<\/p>\n

Court Decision<\/u><\/strong><\/p>\n

In April 2022<\/a>, Judge Huennekens granted Tavenner\u2019s reliance motion and denied LeClair\u2019s request for removal from the ESH List. Judge Huennekens found the LeClairRyan operating agreement\u2019s liquidation and dissolution terms unambiguous, so when LeClair terminated his employment\u2014two days after the dissolution\u2014his resignation was void. Therefore, the ESH List remains in effect, and LeClair remains subject to tax as an equity holder.<\/p>\n

Judge Huennekens highlighted the tax consequences: \u201cIn the case of a partnership or other tax flow-through entity, it is possible for the income generated by the bankruptcy estate to pass through to the partners\u2019 level with a corresponding lack of cash flow necessary to pay the taxes.\u201d<\/p>\n

Conclusion<\/u><\/strong><\/p>\n

Partners should fully understand the exit provisions of an operating agreement before signing. Becoming a partner is important, but getting out can be equally important.<\/p>\n

Outside of bankruptcy, the issue of phantom income may be resolved by amending the operating agreement. However, in bankruptcy, the entity\u2019s frozen activities can render the former equity holders frozen too. LeClair may be stuck as a member for the duration of the proceedings.<\/p>\n

If partners aspire to a different fate, they should (1) ensure their operating agreement contains unambiguous dissolution and liquidation provisions; (2) withdraw pursuant to the operating agreement; and (3) promptly ensure that their withdrawal is reflected on the ESH List. Failure to correct an ESH List in bankruptcy can generate tax liability without corresponding income.<\/p>\n

The full article in its original form, as originally published in Law360, can be found here<\/a>.<\/p>\n

 <\/em><\/p>\n

Edward Schnitzer is chair of the Bankruptcy & Financial Restructuring Department at Montgomery McCracken Walker & Rhoads LLP. <\/em><\/p>\n

Hannah Travaglini (LAW \u201921) is an associate in the Business Department at Montgomery McCracken Walker & Rhoads LLP. <\/em><\/p>\n

 <\/p>\n

 <\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Hannah Travaglini (LAW \u201921) of Montgomery McCracken co-authored an article with Edward Schnitzer discussing the recent court decision in the LeClairRyan bankruptcy and, more broadly, the tax ramifications of different corporate entity structures during bankruptcy.<\/p>\n","protected":false},"author":33,"featured_media":3372,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[47,13,1874,14,9],"tags":[77,2471,80,316,2472,2473,319,2474,2475,2476,2477,2478,2479,1004],"coauthors":[2116,2470],"class_list":["post-3370","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bankruptcy","category-business-law-practice","category-commentary","category-corporate-governance","category-tax","tag-bankruptcy","tag-bankruptcy-rule-1007a3","tag-business-law","tag-corporations","tag-equity-security-holder","tag-exit-provisions","tag-internal-revenue-code","tag-leclairryan","tag-llcs","tag-partnerships","tag-phantom-income","tag-stockholders","tag-subchapter-k","tag-taxation","masonry-post","generate-columns","tablet-grid-50","mobile-grid-100","grid-parent","grid-33"],"yoast_head":"\nLeClairRyan Bankruptcy Highlights Pass-Through Tax Issue - The Temple 10-Q<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue - The Temple 10-Q\" \/>\n<meta property=\"og:description\" content=\"Hannah Travaglini (LAW \u201921) of Montgomery McCracken co-authored an article with Edward Schnitzer discussing the recent court decision in the LeClairRyan bankruptcy and, more broadly, the tax ramifications of different corporate entity structures during bankruptcy.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\" \/>\n<meta property=\"og:site_name\" content=\"The Temple 10-Q\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-04T17:26:57+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1280\" \/>\n\t<meta property=\"og:image:height\" content=\"853\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Edward L. Schnitzer, Hannah Travaglini (LAW \u201921)\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Edward L. Schnitzer, Hannah Travaglini (LAW \u201921)\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"4 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\"},\"author\":{\"name\":\"Erica Maier\",\"@id\":\"https:\/\/law.temple.edu\/10q\/#\/schema\/person\/d88f9d6c1e573914b328a9fc287d495a\"},\"headline\":\"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue\",\"datePublished\":\"2022-08-04T17:26:57+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\"},\"wordCount\":754,\"commentCount\":1,\"image\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg\",\"keywords\":[\"Bankruptcy\",\"Bankruptcy Rule 1007(a)(3)\",\"Business Law\",\"Corporations\",\"Equity Security Holder\",\"Exit Provisions\",\"Internal Revenue Code\",\"LeClairRyan\",\"LLCs\",\"Partnerships\",\"Phantom Income\",\"Stockholders\",\"Subchapter K\",\"Taxation\"],\"articleSection\":[\"Bankruptcy\",\"Business Law Practice\",\"Commentary\",\"Corporate Governance\",\"Tax\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\",\"url\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\",\"name\":\"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue - The Temple 10-Q\",\"isPartOf\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg\",\"datePublished\":\"2022-08-04T17:26:57+00:00\",\"author\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/#\/schema\/person\/d88f9d6c1e573914b328a9fc287d495a\"},\"breadcrumb\":{\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage\",\"url\":\"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg\",\"contentUrl\":\"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg\",\"width\":1280,\"height\":853},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/law.temple.edu\/10q\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/law.temple.edu\/10q\/#website\",\"url\":\"https:\/\/law.temple.edu\/10q\/\",\"name\":\"The Temple 10-Q\",\"description\":\"Temple's Business Law Magazine\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/law.temple.edu\/10q\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/law.temple.edu\/10q\/#\/schema\/person\/d88f9d6c1e573914b328a9fc287d495a\",\"name\":\"Erica Maier\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/secure.gravatar.com\/avatar\/287d6d70b5641c5fca2014a2642c81f4173a498c7b1d1dafac589e1a9dc74e18?s=96&d=mm&r=g5e523333d61dc7fabb86b49c5ffcbaee\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/287d6d70b5641c5fca2014a2642c81f4173a498c7b1d1dafac589e1a9dc74e18?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/287d6d70b5641c5fca2014a2642c81f4173a498c7b1d1dafac589e1a9dc74e18?s=96&d=mm&r=g\",\"caption\":\"Erica Maier\"},\"url\":\"https:\/\/law.temple.edu\/10q\/author\/emaier\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue - The Temple 10-Q","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/","og_locale":"en_US","og_type":"article","og_title":"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue - The Temple 10-Q","og_description":"Hannah Travaglini (LAW \u201921) of Montgomery McCracken co-authored an article with Edward Schnitzer discussing the recent court decision in the LeClairRyan bankruptcy and, more broadly, the tax ramifications of different corporate entity structures during bankruptcy.","og_url":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/","og_site_name":"The Temple 10-Q","article_published_time":"2022-08-04T17:26:57+00:00","og_image":[{"width":1280,"height":853,"url":"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg","type":"image\/jpeg"}],"author":"Edward L. Schnitzer, Hannah Travaglini (LAW \u201921)","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Edward L. Schnitzer, Hannah Travaglini (LAW \u201921)","Est. reading time":"4 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#article","isPartOf":{"@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/"},"author":{"name":"Erica Maier","@id":"https:\/\/law.temple.edu\/10q\/#\/schema\/person\/d88f9d6c1e573914b328a9fc287d495a"},"headline":"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue","datePublished":"2022-08-04T17:26:57+00:00","mainEntityOfPage":{"@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/"},"wordCount":754,"commentCount":1,"image":{"@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage"},"thumbnailUrl":"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg","keywords":["Bankruptcy","Bankruptcy Rule 1007(a)(3)","Business Law","Corporations","Equity Security Holder","Exit Provisions","Internal Revenue Code","LeClairRyan","LLCs","Partnerships","Phantom Income","Stockholders","Subchapter K","Taxation"],"articleSection":["Bankruptcy","Business Law Practice","Commentary","Corporate Governance","Tax"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/","url":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/","name":"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue - The Temple 10-Q","isPartOf":{"@id":"https:\/\/law.temple.edu\/10q\/#website"},"primaryImageOfPage":{"@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage"},"image":{"@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage"},"thumbnailUrl":"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg","datePublished":"2022-08-04T17:26:57+00:00","author":{"@id":"https:\/\/law.temple.edu\/10q\/#\/schema\/person\/d88f9d6c1e573914b328a9fc287d495a"},"breadcrumb":{"@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#primaryimage","url":"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg","contentUrl":"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg","width":1280,"height":853},{"@type":"BreadcrumbList","@id":"https:\/\/law.temple.edu\/10q\/leclairryan-bankruptcy-highlights-pass-through-tax-issue\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/law.temple.edu\/10q\/"},{"@type":"ListItem","position":2,"name":"LeClairRyan Bankruptcy Highlights Pass-Through Tax Issue"}]},{"@type":"WebSite","@id":"https:\/\/law.temple.edu\/10q\/#website","url":"https:\/\/law.temple.edu\/10q\/","name":"The Temple 10-Q","description":"Temple's Business Law Magazine","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/law.temple.edu\/10q\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/law.temple.edu\/10q\/#\/schema\/person\/d88f9d6c1e573914b328a9fc287d495a","name":"Erica Maier","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/secure.gravatar.com\/avatar\/287d6d70b5641c5fca2014a2642c81f4173a498c7b1d1dafac589e1a9dc74e18?s=96&d=mm&r=g5e523333d61dc7fabb86b49c5ffcbaee","url":"https:\/\/secure.gravatar.com\/avatar\/287d6d70b5641c5fca2014a2642c81f4173a498c7b1d1dafac589e1a9dc74e18?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/287d6d70b5641c5fca2014a2642c81f4173a498c7b1d1dafac589e1a9dc74e18?s=96&d=mm&r=g","caption":"Erica Maier"},"url":"https:\/\/law.temple.edu\/10q\/author\/emaier\/"}]}},"acf":[],"jetpack_featured_media_url":"https:\/\/law.temple.edu\/10q\/wp-content\/uploads\/sites\/12\/2022\/08\/thumbnail_image001.jpg","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/posts\/3370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/users\/33"}],"replies":[{"embeddable":true,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/comments?post=3370"}],"version-history":[{"count":0,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/posts\/3370\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/media\/3372"}],"wp:attachment":[{"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/media?parent=3370"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/categories?post=3370"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/tags?post=3370"},{"taxonomy":"author","embeddable":true,"href":"https:\/\/law.temple.edu\/10q\/wp-json\/wp\/v2\/coauthors?post=3370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}