In January, the President signed the American Taxpayer Relief Act of 2012, which among other things, permanently raised the federal estate, gift and generation skipping transfer tax exemptions to $5,000,000, indexed for…more
The Massachusetts Supreme Judicial Court, in HSBC Bank USA, N.A., Trustee v. Jodi B. Matt, No. 11101 (Jan. 14, 2013), recently clarified the issue of standing for both plaintiffs and defendants in actions under the…more
The New York Court of Appeals (“Court of Appeals”) ruled on March 28, 2013 that internet based retailers, such as Amazon and Overstock.com, are “physically” present in New York State by virtue of the way in which they conduct…more
Whether you run a nonprofit or serve on the board, you have a responsibility to make sure your organization is both in compliance and in shape to weather any storm or to take advantage of growth opportunities. But with…more
The Fair Credit Reporting Act (“FCRA”) provides guidelines which must be followed in order for employers to gather certain information about employees or applicants. Generally, there are two types of reports: a consumer report…more
In early 2012, Kathi Ryan addressed the 2010 Tax Relief Act and your estate planning documents…more
Federal, estate and gift tax laws may affect your estate planning documents. Do your documents protect assets for your loved ones?…more
Learn how to handle evnironmental issues and regulations that companies face when launching a development project…more
Qualified employees with a disability are entitled to a reasonable accommodation from their employer to enable them to perform the essential functions of their job. One of the most difficult issues employers face is assessing…more
For over a decade, the federal estate tax law has changed from year to year. The rates have risen and fallen. The federal estate tax exemption went from $650,000 to $1,000,000. Then it increased to $1,500,000, then $2,000,000,…more
Each year, at this time, we remind our clients of the importance of keeping their estate planning documents up to date. With the avoidance of the tax side of the “Fiscal Cliff” and the passage of the American Taxpayer Relief…more
It has come to our attention that numerous Rhode Island corporate clients have received by mail, solicitation letters from a company indicating that it could assist in the corporation’s compliance with Rhode Island General Law…more
Deadline Approaching for Filing Important Notice with Rhode Island Cities and Towns: Taxpayers Who Miss Deadline Prohibited From Appealing Property Tax Assessments In Superior Court.
January 31st marks an important deadline…more
In 2013, three New England states will no longer require the state-specific test component for licensing mortgage loan originators (MLOs) due to the implementation of the new National SAFE MLO Test with a uniform state…more
The American Taxpayer Relief Act of 2012, signed into law on January 2, 2013, revives the IRA charitable rollover provisions which originally expired in 2011. The revived IRA charitable rollover allows an individual who is 70½…more
