As higher education costs continue to escalate, parents or grandparents may look to different savings vehicles for their children’s college fund. The IRS, under section 529, provides parents with the opportunity for a higher…more
In a speech to the US House of Representatives, Secretary of Home Land Security, Janet Napolitano, stated that since 2009, Immigration and Customs Enforcement (“ICE”), has conducted more than 6,000 audits of employers for I-9…more
In many cases, one of the most contentious and difficult issues in a divorce proceeding is the valuation and distribution of marital property. When the marital community owns an interest in a business, this process can be…more
A depressed commercial marketplace has resulted in a tenant’s market. There is an oversupply of newly constructed commercial buildings which may never have had a tenant, coupled with low occupancy rates due to the economic…more
For many business owners, the day to day focus of operating and growing your business takes precedence over everything else. Minor issues are quickly forgotten and not addressed. Sometimes this is harmless and…more
The National Labor Relations Board (NLRB) for the second time has postponed its final rule requiring both union and non-union employers to notify employees of their rights under the National Labor Relations Act by posting an…more
If you used to think that SOPA was a misspelling of soap, after January 18th, 2012 you know better. What is now being called, National SOPA Blackout Day, the internet was flooded with thousands of articles, hundreds of petitions…more
In a new decision issued on December 27, 2011, the Arizona Court of Appeals held that Arizona's anti-deficiency statute applies to debtors who purchase vacant land with the intent to reside on the property upon completion of…more
Small business owners wear many hats. The duty to purchase insurance for their business is important, as insurance is a risk management tool. By purchasing insurance for your business you "sell" some of the risks, in certain…more
Presentation matters. There is no doubt that how something or someone looks impacts customers and their experience with your company. Study after study shows that consumers purchase with their eyes. When dealing with homeowners,…more
In 2006, the Raise the Arizona Minimum Wage for Working Arizonans Act became law. In part it provided for interim increases in the Arizona’s minimum wage. As of January 1, 2012, the minimum wage in Arizona became $7.65 per hour…more
The New Year is a time for resolutions. For many business owners, reviewing their insurance policies is on their resolution list and similar to the vast majority of resolutions, while well intended, they are simply forgotten…more
At the urging of a number of national disability advocacy groups, federal legislation to “Achieve a Better Life Experience”, more commonly known as “ABLE,” has been proposed once again in both houses of Congress (HR 3423 and SB…more
Due to the heavily-regulated nature of franchising, clients often tell their attorneys "I'm only going to do a license. I don't want to do a franchise." Although a client may believe what he says, he's most likely drawing a…more
A recent Arizona Court of Appeals case has clarified residential construction loan deficiencies by including certain residential construction loans under the Arizona anti-deficiency statute protection. Arizona homeowners, for…more
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