Q: A subpoena was served on my company, asking for the company’s deposition. What do I do? A: In general, a subpoena is a written order to compel testimony on
Know the Law: Subpoenas Directed at Companies
Know the Law: Annual Exclusion Offers Relief From Gift Tax
Q: I would like to make some cash gifts to friends and family members. I have heard that there is a limit on the amount of gifts I can make
Massachusetts Emergency Paid Sick Leave Ends as Pandemic Recedes
As COVID-19 infection and hospitalization levels continue to decrease, the Massachusetts law that provided up to 40 hours of paid sick leave to employees for COVID-related absences officially expired on
Remote Work and Employee Mobility: Considerations for Multi-State Workforces
Potential issues can arise when employees are no longer working in a single location. Even as Covid-19 restrictions continue to be eased and more and more employees return to the
The Beneficiary Deemed Owner Trust – A Creative Estate Planning Strategy
The “Beneficiary Deemed Owner Trust” (or BDOT) is an innovative technique designed to achieve favorable income tax treatment of trusts, among other purposes. The Internal Revenue Code (IRC) rules governing
How to Fix a Broken Site Evaluation Committee
The part-time member model for making energy-siting decisions has outlived its usefulness. The New Hampshire Site Evaluation Committee (“SEC”), which has the crucial responsibility for determining precisely where large-scale energy
Five Remote Work Policies Employers Should Adopt
When the pandemic first started, many employees went home and remote work was on an ad-hoc basis. Now, we are two years in and many employees who previously worked in
Who Let the Dogs, and Other Animals, In?
How to manage spread of service, comfort animals in the workplace. Is your business prepared to welcome animals into the workplace? It may not have a choice, as employees with
Know the Law: Do I Have a Right to a Trial by Jury?
Q: I have been named as a defendant in a civil lawsuit in New Hampshire. Do I have a right to a trial by jury? A: A trial by jury
What Are NFTs and Why Should I Care About Them?
I believe it is fair to say that NFTs (we’ll dissect the initials shortly) are mainstream. By now, many of us have at least heard the term “NFT.” Maybe you
Know the Law: Making Your Vacation Home Purchase a Tax-Favored Transaction
Q: I currently own an apartment unit that I rent. I intend on selling the unit at a substantial profit, and plan to buy a vacation home. For the time
Preventing Workplace Violence
Incidence can range from threats to homicide. The Occupational Safety and Health Administration (OSHA) reports that some 2 million workers in the United States are victims of workplace violence each
Incentive Plans of Pass-Through Entities: Tax Traps for the Unwary
In order to attract, retain and incentivize key employees, owners of pass-through entities, including LLCs taxed as partnership and S corporations, frequently use equity-based compensation awards providing benefits based directly
Know the Law: Implementing a Four-Day Workweek
Q: How can I implement a four-day or alternative workweek schedule at my company without violating Federal and New Hampshire Wage and Hour Overtime Laws? A: Flexible work schedules may
The Tax Consequences Conundrum in Valuing Assets in a Divorce
There is a duality of rules and considerations applicable to the valuation of assets in New Hampshire divorces. One set of rules and considerations is applicable prior to trial and
IRS 2021 Accomplishments Letter Shows Retirement Plan Audit Activity Continues
On January 6, 2022, the Tax Exempt and Government Entities (“TEGE”) division of the Internal Revenue Service released its Fiscal Year 2021 Accomplishments Letter (the “Letter”). Among other responsibilities, TEGE