On November 21, 2018, the Pennsylvania Supreme Court decided Dittman vs. UPMC, holding that an employer can be liable under a negligence theory for failing to adequately safeguard electronically [...]
Metz Lewis strongly recommends that if any parent has children age 18 or older who are not married, they should get their children to sign a Medical Power of Attorney (POA) so that a healthcare [...]
The Tax Cuts and Jobs Act of 2017 increased the basic exclusion amount (BEA) for estate and gift tax purposes from $5,000,000 to $10,000,000 which, after allowing for inflation adjustments, [...]
A little-known planning technique may provide assistance to individuals with disabilities (the onset of disability must have occurred before turning age 26). In 2018, total contributions up to [...]
Preferred Stock Demystified (Part VI): Convertible, Double-Dip Participating Preferred Stock
In Corporate Issues PostedLike non-convertible, double-dip participating preferred stock, convertible, double-dip participating preferred stock has a fixed, accruing dividend and a senior liquidation preference pursuant [...]
Credit Card Surcharges Likely to Become Widespread – Pass it On
In Corporate Issues, Risk Mitigation PostedRecent legal trends raised the likelihood that merchants will pass on their credit card transaction fees – that is, the fee that credit card providers charge merchants to process a credit card [...]
Preferred Stock Demystified (Part V): Convertible, Conventional Participating Preferred Stock
In Corporate Issues PostedConvertible, conventional participating preferred stock entitles the preferred shareholder to receive the greater of (a) the senior liquidation preference pursuant to which the preferred [...]
This week, the United States Patent and Trademark Office (USPTO) issued final rules changing the standard used for claim construction in AIA proceedings, including inter partes reviews (IPR), [...]
What Businesses Need to Know Regarding Pennsylvania Sales Tax Law Changes
In Tax and Estate Planning PostedLast year the Pennsylvania legislature enacted House Bill 542 which changed Pennsylvania state sales tax law requirements for out-of-state vendors selling into the Commonwealth. The bill revised [...]
The House Ways and Means Committee is considering retirement plan changes. Retirement issues aren’t unpopular with the Democratic minority in the Senate. The retirement provisions can be [...]
