Monthly Archives: October 2011

Employee E-Mail Privacy Rights

Whether you are an employer or an employee, it is important for you to know what the extent of your rights and limitations are regarding messages that are sent on employer – furnished computers.  There is an inevitable clash between employees’ right to privacy and employer’s… Continue reading

Marital Deduction and Non-Citizen Spouses

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

Time To Update Estate Documents?

          With the recent changes in the Internal Revenue Code, Congress has increased the personal exemption for the estate of anyone dying after January 1, 2011, to $5,000,000.  For a married couple the exemption is $10,000,000, and talking full advantage of the allowable exemption has… Continue reading

Protecting a Business Entity’s Limited Liability

The most common and compelling reason to form a corporation to operate a business is to provide limited liability.  If done properly, the debts and the liabilities of the business attach to the business and the business’s assets.  With certain exceptions (such as wage payments… Continue reading

Latin Lovers

NUNC PRO TUNC is a Latin phrase meaning “now for then.”  When it is included in an order of the Court it is essentially a means of making an act effective retroactively.          One common form the term crops up in is when an attorney… Continue reading

Landlords Be Careful Accepting Insurance Certificates

In negotiating leases, a standard requirement of landlords has been to require a certificate of liability insurance, naming the landlord as an additional insured on the tenant’s policy.  The lease would typically state that the tenant shall name the landlord as an additional insured on… Continue reading

When Co-Ownership Goes Bad

It is not uncommon for two unmarried people to purchase real estate jointly – whether as a “couple” planning to marry (or not) or, as “roommates” splitting costs, or as co-investors.  What are their options if there is a “falling out” between the co-owners and they… Continue reading

Premises Liability: Fall-Down Cases Involving Invitees

Property owners have a legal duty to make their premises safe for customers and other visitors.  It does not take much of a hazard to cause significant injuries to an unsuspecting visitor.  Hazards like slippery floors, ice and snow, uneven or deteriorated walking surfaces, poor… Continue reading

Legislative Update

From time to time we comment on pending legislation.  Some of those proposals have become law, as follows: (a) Joint and Several Liability.  In Pennsylvania, in litigation alleging negligence against more than one defendant (such as in an auto accident) the law has been that… Continue reading

Buy/Sell Agreements and Family Businesses

Buy/Sell Agreements and Family Businesses Buy/Sell Agreements between owners of a business determine how, when and which of an owner’s interest may be bought out by the other owner(s) of the enterprise upon events such as death, disability, retirement, and management deadlock. In the case… Continue reading