Carried interest is a partnership tax concept, a hallmark of investment fund economics, and a driver of powerful estate planning opportunities. At the same time, complex tax rules pose traps
Navigating Estate Planning with Carried Interest
Understanding Probate and How to Avoid It
We constantly hear from advisors that we should plan our affairs in such a way as to avoid probate. What does the phrase mean and what property is subject to
To Emoji Or Not to Emoji, That Is The Question: The Legal Consequences of An Image
Emojis have become a global language in the digital age, yet their meanings are far from uniform. What appears as a friendly gesture in one culture might be interpreted as
Know the Law: Accommodating Workers with Conditions Related to Pregnancy
Q: After giving birth, Kim is returning to her retail job that includes working as a cashier and folding and putting away clothing. Kim developed carpal tunnel syndrome at the
Cyber Financial Crime: What Should Businesses Do To Prevent It?
Disaster strikes. One of your employees was tricked into changing the payment account for your business’s largest vendor, sending a series of payments to a fraudulent account. The vendor has
Responding to Subpoenas
Being served with a third-party subpoena[1] is an unwelcome event. In a best-case scenario, it presents a hassle. Failing to comply with one’s legal obligations regarding the subpoena can result
Are Nature-Related Disclosures the Next Frontier in Financial Reporting?
Reproduced with permission by the ABA Co-written by Jennifer Wollenberg, Ph.D., Principal, Sustainability – Integral Consulting There is growing global recognition of the material financial risks posed by biodiversity loss
What Employers Need To Know About the Pregnant Workers Fairness Act
As an employer, are you aware of your responsibilities under the Pregnant Workers Fairness Act? The PWFA is a relatively new law—it went into effect in June 2023, and the
Admitting and Accommodating Students with Disabilities
Brian B. Garrett, Linda S. Johnson, and Sean S. LaPorta cover how independent schools should handle both the admissions process and day-to-day enrollment of students with disabilities in this webinar. If
With the Amount of Mobility in the Current Labor Market, Restrictive Covenants in Employment Agreements May be More Important than Ever
The COVID-19 pandemic brought unprecedented changes to the labor market, as workers now seem more and more willing to change jobs on a regular basis. With that level of worker
Know the Law: To Gift or Not to Gift?
Q: Should I gift my house to my child to ultimately reduce the Massachusetts Estate Tax due from my estate? A: The combination of a high federal gift and estate
AI Notetakers: What Must Lawyers Do To Use Them?
AI notetakers and videoconference transcribers are increasingly common and accurate tools for lawyers to memorialize meetings without the need for a participant to take contemporaneous notes. While enticing, AI notetakers
The Edge of Tomorrow – Electronic Issues in Family Law
These days, technology issues and family law go hand in hand. Frequently, family law practitioners are told by their clients that they have procured the “smoking gun” piece of evidence.
U.S. District Court Vacates DOL’s Rule Increasing Salary Levels for Exempt Employees
On Friday, November 15, 2024, the U.S. District Court for the Eastern District of Texas vacated the federal Department of Labor’s (“DOL”) final rule (“Final Rule”) raising the minimum salary thresholds
Know the Law: How New Hampshire is Tackling Food Waste
Q: What opportunities does New Hampshire’s new food waste law create for businesses in New Hampshire? A: Beginning in February 2025, New Hampshire will join several of its New England
Navigating the New EEOC Guidance: Implications and Guidance for New Hampshire Employers
The legal landscape around harassment and discrimination in the workplace has evolved significantly in recent years. Given these changes, the U.S. Equal Employment Opportunity Commission (EEOC) issued updated guidance in