The digital age has heralded an explosive growth in the volume of information created, stored and transmitted on computers and mobile devices, over the Internet and broadband, and on social
Policies and Training Critical in Managing Digital Privacy
Know the Law: Preparing for a ‘Border Adjustment Tax’
Q. What is the proposed “border adjustment tax,” and what does it mean for businesses? A. Donald Trump campaigned on the promise of bringing manufacturing jobs back to the U.S.
Legal and Practical Issues to Consider When Using Twitterbots
In order to get an idea of how prevalent and important Twitterbots are, start with this statistic: In a presidential election where the winning candidate’s use of Twitter was one
Know the Law: Protect Your Company From Cyber Attacks
Published in the Union Leader (3/27/2017) Q. I’m a New Hampshire business owner. Recently, I have read lots of news stories about data security breaches. What are the biggest cyber
Navigating In Terrorem Clauses: Guidance from Hallett v. Hallett
Testamentary in terrorem provisions, which compel forfeiture by a legatee upon unsuccessful challenge to the validity of an estate plan and/or its administration, have a rich history, with antecedents in
NH Supreme Court Decides Trust Jurisdiction Issue
Published in NH Bar News – web extra (3/20/2017) On Feb. 15, 2017, the New Hampshire Supreme Court issued a published opinion in Estate of Kathleen Mullin, which expresses some important
Hiring an employee? Here are some things to remember
A range of filings, notifications are required under state regulations Published in the NH Business Review (3/17/2017) Many businesses do not realize that when they hire employees in New Hampshire
Nonprofits and Property Income: Renting to the wrong entity could result in a tax liability
Charitable entities—schools, churches, fraternal organizations— are largely dependent upon private financial contributions for their existence. In New Hampshire, those private donations amount to just 1.85 % of the state’s taxpayers
Know the Law: How Do Properties Transfer with No Will or Trust?
Published in the Union Leader (3/13/2017) Q. For the last two years, my husband and I have lived in our New Hampshire house during the summer months and at our
Know the Law: Employers Can Still Ban Guns from Workplace
Published in the Union Leader (2/27/2017) Q. I understand Governor Sununu enacted his first law allowing gun owners to carry concealed loaded guns without a license (https://legiscan.com/NH/text/SB12/2017) – effective immediately. Does
Accountants Face Significant Cyber Risk
Cyber-attacks and costly accidental losses of sensitive personal and financial information are no longer confined to retailers like Target or Sony or banks and investment houses like JP Morgan. Accountants
Ending the Dreaded Basis Step-Up Addition Statute
For many years, one of the most controversial aspects of the New Hampshire business profits tax has been the basis step-up requirement triggered on the transfer of equity in a
New Deferred Compensation Rules Provide Greater Flexibility to Tax Exempt Employers
Unlike private employers, tax-exempt and governmental employers are required to comply with the complex rules of Tax Code Section 457 whenever compensation is payable to employees in arrangements beyond the
Know the Law: Options Available for Using ‘Green’ Power
Q. My company is thinking about how to “green” up its operations. What are our options for investing in renewable energy? A. Companies seeking to invest in green energy have
Professional Service Companies Face Significant Cyber Risk
Co-written by Kevin Lin Cyber attacks and costly accidental losses of sensitive personal and financial information are no longer confined to retailers like Target or Sony or banks and investment
Know the Law: Beware the ‘Evergreen Clause,’ Automatic Renewal
Q: I recently called our company’s software vendor to cancel our license agreement, but was told that it does not allow us to simply cancel. In fact, our vendor claims