Posts written by buteralaw
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
Hurricane Florence – Protecting Yourself from Charity Scams
We are lucky, here in southeastern Pennsylvania, to not be too heavily affected by the yearly hurricane season. Amid all of the cooperation, generosity and heroism shown during such events, there is also a disheartening and much different phenomenon: scam artists posing as charities that… Continue reading
Burdens of Proof
When it comes to the burden of proof in a courtroom, two important questions arise: What is the burden of proof, and who has it? In criminal cases the burden of proof is always on the prosecutor since the accused has a constitutional right to… Continue reading
Breweries, Limited Wineries and Distilleries
Pennsylvania is in the midst of a “craft” transformation. This phenomenon includes alcoholic beverages such as beer, wine and spirits. Consumers have increasingly been demanding products that are locally sourced and made in small batches of quality ingredients designed to meet the taste and preferences… Continue reading