In tax circles, considerable attention has been focused on employers’ claims for entitlement to the Employee Retention Credit (“ERC”), sometimes called the “Employee Retention Tax Credit” or the “ERTC,” a
Q: If my children inherit my home, will they need to pay income tax? A: Inheritance is generally not subject to state or federal income tax. However, the growth in value of
It has been a whirlwind the last several weeks in the student-athlete Name, Image and Likeness (“NIL”) world. On January 11, 2024, the NCAA imposed sanctions for NIL recruiting violations
Capitol Hill, by way of Congressman Gus Bilirakis, (Chair of the House Committee on Energy and Commerce’s subcommittee on Innovation, Data and Commerce) believes that Name Image and Likeness (“NIL”)
Q: How do I decide whom to appoint in the various roles as part of my basic estate plan? A: For individuals and couples who are new to the estate planning
Demand for affordable housing continues to surge in New England. Not surprisingly, the number of affordable housing projects has also seen a significant uptick in recent years. These projects are
On January 10, 2024, the United States Department of Labor (US DOL) published its new final rule regarding the classification of independent contractors under the Fair Labor Standards Act (FLSA).
Q: I work at an independent school that allows families to pay tuition in installments. Does this make us subject to TILA? A: The Truth in Lending Act (TILA) is
Privacy is the newest frontier in cybersecurity. The European Union sparked the movement in 2018 with the adoption of the General Data Protection Regulation. Other countries followed suit, some of
Retail businesses and other public accommodations were denied much-needed guidance after the U.S. Supreme Court recently dismissed a case involving a serial “tester” plaintiff. The disabled plaintiff, Deborah Laufer, had
Cyber persists as a critical focus for businesses in 2024 and beyond. Three issues dominate. First, the global cyber-criminal enterprise grows ever more sophisticated. Businesses must rapidly adopt advanced safeguards
On January 10, 2024, the NCAA Division I council unanimously approved new rules pertaining to Name, Image and Likeness (NIL). Per the council, these NIL rules are intended to better
On January 4, 2024, the National Collegiate Athletic Association (NCAA) and ESPN announced a new eight-year NCAA championships media rights agreement that will begin on September 1, 2024. Per ESPN’s
Q: I am interested in restricting future development on my land. Is there a mechanism to do this, and, if so, are there tax incentives? Are these restrictions permanent? A:
One of the more important factors impacting private middle market mergers and acquisitions (M&A)[1] deal success is the role of the target’s senior management team prior to, during, and after
What exactly is “sports law?” Sports law, rather than being a distinct branch of law, is an amalgamation of various legal disciplines applied in a sports-centric context. Sports law encompasses