Latest Publications


What Might Wayfair Mean for Me? The Changing Landscape of State and Local Sales Taxes and Retroactivity Concerns

The rise of the internet retailer has created significant loss of sales tax revenue for state revenue agencies due to the loss of revenue from sales and use tax collected in brick-and-mortar retail establishments....more

Limitation of Use of 1031 Exchanges Limit Nonrecognition of Gain

Business owners have long taken advantage of the tax deferral benefits of so-called “1031 exchanges” or “like-kind exchanges.” Generally, an exchange of property, like a sale, is a taxable event. However, Section 1031 of the...more

Survival of the Electric Car Tax Credit

Section 30D of the Internal Revenue Code (the “Code”) provides a tax credit of $2,500 to $7,500 per plug-in electric drive motor vehicle depending on the size of the battery. The tax credit generally may be applied by the...more

Alert: The New Connecticut Uniform Limited Liability Company Act and its Effect on Your Operating Agreement

The Connecticut Uniform Limited Liability Company Act (“CULLCA”) went into effect in Connecticut on July 1, 2017. The new statute replaces Connecticut’s limited liability company act (the “Old LLC Act”) and is based on the...more

Alert: Never "Got Around" to Signing Your Pre-Nup? It May Not Be Too Late!

Many couples consider (or should consider) signing a prenuptial agreement before they are married, but avoid raising the issue or resist the idea. They may fear a negative reaction by their intended, or the couple is “so in...more

Alert: Five Things You Should Know About Connecticut’s New Uniform Power of Attorney Act

A Power of Attorney is an important estate planning tool that allows an individual (the “Agent”) to act on behalf of another person (the “Principal”) in financial and other matters without involving the probate court. A new...more

Alert: What is MOLST and Do I Need It?

You may have heard about Connecticut’s pilot program for Medical Orders for Life-Sustaining Treatment (“MOLST”) and wondered what it is and whether it impacts your estate plan. Similar programs, such as Physician Orders for...more

Alert: Estate Planning for Digital Assets

Do you have a personal laptop computer, iPad, iPhone or other personal electronic device requiring an access password? Who, besides you, has that information? If something happens to you, how will your information be...more

Ten Reasons To Review Your Estate Plan Today

It is important to review your existing estate plan periodically to determine if it continues to meet the needs of your family and appropriately addresses tax considerations in light of ongoing changes in federal and state...more

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