The 2010 Tax Relief, Unemployment Reauthorization, and Job Creation Act of 2010 (2010 TRA) introduces an interesting new concept – “portability” – to the estate and gift tax regime. In
Co-written by: Doria Aronson Eventually every estate planning attorney encounters clients who desire to either bypass their children and pass their wealth directly to their grandchildren, great grandchildren, etc., or
(Published in the New Hampshire Bar Journal, March 2011) ) Effective April 1, 2011, new Family Division Rule 1.25-A will bring significant changes to the practice of family law in NH.
Co-authored by Gina B. Apicelli and Margaret R. Kerouac. Published in the New Hampshire Bar Journal, March 2011. Family Division Rule 1.25-A — Effective April 1, 2011 The Supreme Court
Published by the Union Leader Q: My fiancé and I were engaged last month. We are professional equals and will bring roughly the same assets to our marriage. Is there
Lawyers have a phrase to warn buyers about property without warranties: caveat emptor, buyer beware. A major difference between buying a property in a traditional transaction and buying a property
This question was answered by Charla Stevens of the McLane Law Firm Q: My company uses independent contractors to perform services for us on an ad hoc basis. I do
This question was answered by Andrea Daly of the McLane Law Firm Q: I am a financial planner, and I suspect an elderly client may no longer have the capacity
(Published in the Healthcare Review, January 2011) PROVIDERS SHOULD PREPARE DESPITE UNCERTAINTY During the 2008 presidential campaign, then-candidate Barack Obama promised health care reform that would, among other things, reduce
(Published in the New Hampshire Business Review, February 2011). Q: The manager of ABC Company, Mr. Jones, receives a complaint from an employee, Ms. Smith, that she is being sexually
Q: As a business that frequently extends credit to business customers, we often insist on personal guarantees from the owners of our business customers. Is it appropriate for us to
In a recent opinion issued by the New Hampshire Supreme Court, the Court, for the second time in two years, reaffirmed the concept that people who enter a contract have
(Published in Business NH Magazine, January 2011) Identifying and Responding to Offensive Workplace Behavior “Workplace Bullying: Is it HR’s Responsibility to Control?” This seemingly simple question posted on the Linked
Q: We are a watch manufacturing company. When a customer experiences a problem with one of our products, we offer to repair or replace the product. Repairs generally take six
Q: I’m interested in purchasing a commercial property at foreclosure and moving my business operation into it, but I’d like to check out the property before doing so. Where can
(Published in the New Hampshire Business Review, January 2011) In early December 2010, a broad range of unsuspecting companies were required to comply with the Red Flags Rule and create