On December 27, 2020, President Trump signed into law the COVID-Related Tax Relief Act of 2020, part of H.R. 133, the Consolidated Appropriations Act, 2021, (the “Act”). Although the initial
Hackers are intentionally targeting law firms, and are likely to continue doing so for the foreseeable future. Headlines have exposed recent breaches at some large and prominent firms, like Goodwin
Before attending law school in New Hampshire in 2014, I had never been to New Hampshire. At that time, I did not imagine that I would be actively involved in
Q: Four business associates and I created a New Hampshire Limited Liability Company (“LLC”). In recent months, one of the members of the LLC has been unreasonably demanding, erratic, and
Although New Hampshire boasts that, unlike most other states, it imposes no state income tax on its residents, it does impose an income tax on New Hampshire business owners, and
Originally published in Estate Planning, a Thomson Reuters publication (February 2021) For the migratory surviving spouse, the taxation of a QTIP trust created in another state for his or her
Question. My husband and I own as joint tenants both our own home and a small commercial real estate office building. My husband manages the office building: Among other things,
On November 3, 2020, the United States not only elected a new president, its largest state also voted to adopt the most sweeping privacy law in the nation, the California
Q: I want to sign my estate planning documents, but am concerned about the spread of COVID-19 and meeting others in person. Is there a way to sign documents remotely
Many readers of this column are business owners, and many of them have a need from time to time to hire a lawyer to draft a contract for them. These
A year into the SECURE Act, estate planners and other retirement advisors are still waiting for clarification from the IRS regarding key changes made to the payout rules for retirement
Clients moving to New Hampshire frequently ask whether the estate plan (collectively a will, health care advance directive, financial power of attorney, and a trust) created in their former state
Whenever a business entrusts sensitive information to its vendors, it must ensure that the vendors safeguard the information at least as rigorously as the business is required to do. We
Cyber criminals attack not only businesses. Individuals and their families can be equally valuable and more vulnerable targets. Unlike institutions, most individuals have invested little time or money into fortifying
President Joe Biden’s first 100 days in office began, of course, on Jan. 20. It is certain that before the end of January, he will introduce in Congress one or
By: Charla Stevens Although Congress had the opportunity to extend the requirement that companies with 500 or fewer employees provide paid medical leave and family leave to workers impacted by