Posts written by buteralaw

Buying or Selling a Business

With the stronger economy we are seeing an uptick in the sale and purchase of small and medium sized businesses. Banks are lending once again, interest rates remain reasonable, and potential buyers are more optimistic about the future of the economy. In the aftermath of… Continue reading

Management Companies for Liquor Licensed Premises

A Pennsylvania liquor license may only be used by the owner of that license, the “licensee.”  The licensee may not lease the license or allow an individual that is not recognized by the Liquor Control Board (LCB) as the owner to use that license.  However, the LCB… Continue reading

Pennsylvania’s Good Samaritan Law

Pennsylvania has enacted a “Good Samaritan Law” which aims to protect certain individuals responding to an emergency situation. The goal behind this statute is obvious, people (and in many instances trained people) should not be discouraged by the threat of a lawsuit from using their… Continue reading

Year End Tax Planning for Small Business

If you own a small business, you still have some time to make some tax planning moves before the end of 2018. Recent tax changes potentially allow greater depreciation deductions for property purchased and placed in service before the end of the year. In addition,… Continue reading

“Tender” Mercies

In most Agreements of Sale for real estate there is language to the effect that “Tender of an executed deed and purchase money is hereby waived.” Clients sometimes see this and ask about it. Sometimes, more usually in the case of buyers, a client will… Continue reading

Help Wanted: A Leader…

This article is about leadership. Leaders run companies big and small. And countries, states and local governments. So, what makes a good leader? Leadership coaches and consultants offer these observations: A good leader leads by example, not by imposing strict rules or threats. A good… Continue reading

The Estate Tax and Non-Citizen Spouses

One of the most important tools used in federal estate tax planning is the marital deduction. This deduction normally provides an unlimited deduction for any transfers made to the surviving spouse. Unfortunately, this deduction is not available when the surviving spouse is a non-citizen. The… Continue reading

Pennsylvania General Assembly Takes a Hard Look at Non-Competes

Generally, Pennsylvania Courts will respect a non-compete covenant between an employer and an employee if: (1) it is incidental to a contract for employment, (2) it is supported by adequate consideration and (3) the scope of the covenant must be reasonably limited in time and… Continue reading

Feeling Blue? Visit the Emerald Isle!

Like many folks living in the northeastern United States (think Boston, Philadelphia, New York) some of my ancestors came over from Ireland in the late 1800s. I recently had the privilege of traveling to the Emerald Isle and visiting the “auld sod” where my family… Continue reading

Seventh LCB R-License Auction

The bidding process for the seventh auction for expired restaurant licenses is now open.  The Commonwealth is offering 33 expired restaurant licenses in a sealed bid auction.  There will be one license offered in each of the following counties: Allegheny, Beaver, Bedford, Berks, Blair, Bucks,… Continue reading