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
What Are NFTs and Why Should I Care About Them?
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
Know the Law: S Corporations Can Give Employees An Equity Stake
Q: Can my S corporation issue profits interests to employees? A: Companies taxed as partnerships for U.S. federal income tax purposes may use a grant of “profits interests” in order
State v. Williams: Telephonic Hearings, Due Process and Access to Court During the Pandemic
With the sudden spike of the Omicron variant, New Hampshire courts are again expanding reliance on remote proceedings to avoid disruption of court operations during a public health crisis. At
Avoiding Environmental Liability: Every Detail Matters
You plan to acquire commercial property and understand how important it is to commission an Environmental Site Assessment (ESA) before the closing to protect against potential liability for pre-existing contamination.
Injured on the Job, Now What?
When an employee is injured in the workplace, most employers know they must report the incident to their workers’ compensation insurance carriers and the New Hampshire Department of Labor (“DOL”).
Futurecast 2022: Employment Law
With 2.9% unemployment in New Hampshire, the question for employers will remain the same in 2022 as it was in 2021: How do we recruit and retain employees to meet
Know the Law: Joint Property Dispute
Q: My siblings and I recently lost our parents. Under the will, we each received an equal interest in the family vacation home. We have always had a strained relationship,
Know the Law: Preparing for a Sale
Q: I am nearing retirement age and I am considering selling my New Hampshire business. What can I do now to prepare for an eventual sale? A: Selling a business
Year End Bonuses and The Fair Labor Standards Act
As we enter the winter holiday season, many employers begin to contemplate paying year-end bonuses to employees. It is a nice gesture of appreciation for work performed throughout the year
The Duty of Care of New Hampshire Lawyers in Drafting Operating Agreements For Multi-Member LLCs
Every year, hundreds of New Hampshire lawyers assist their clients in forming multimember LLCs under the Revised New Hampshire Limited Liability Company Act (the “New Hampshire LLC Act”), and, in