An estate administration is the process of winding up a decedent’s affairs. On a basic level, that entails gathering the decedent’s assets, satisfying the decedent’s debts and obligations, filing [...]
The Employment and Labor Group at Metz Lewis Brodman Must O’Keefe LLC wishes to alert employers covered by the Family and Medical Leave Act of an important recent amendment to the FMLA. On [...]
The United States Court of Appeals for the Federal Circuit1 recently revised its fundamental jurisprudence regarding the patentability of certain method or process patents. Most notably, [...]
The taxation of income from natural resources is one of the most complex areas of the federal tax law. Especially complex are issues surrounding the taxation of oil and gas income received [...]
The following checklist sets forth common considerations in structuring a business acquisition. This material should be seen as a starting point for addressing high-level structural issues. [...]
While representing small-business clients over the years, I have advised them on how to avoid making some common mistakes, and on how to fix some mistakes they already made.
On February 17, 2009, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (“ARRA”), also known as the Federal Stimulus package. One of the provisions in [...]
Chapter 11 bankruptcy filings have tripled since the first quarter of 2006, and the near future doesn’t promise to get appreciably better. Consequently, even companies with the resources to [...]
What is Mini-COBRA? On June 10, 2009, Pennsylvania Governor Edward G. Rendell signed Act 2 of 2009 which amends the Pennsylvania Insurance Law to require small employers (employers who employ at [...]
The following provides a general guideline for the retention of many individual records, but the specific holding periods for any record retention should be given careful scrutiny based on [...]