Category: Newsletters

Bah Humbug

The Pennsylvania Liquor Control Board (“PLCB”) recognizes that it is common practice, especially during the Holiday Season, for many businesses to provide gifts or other things of value as a gesture of goodwill or appreciation for receiving quality customer service. While the sentiment behind such… Continue reading

Protection from Mortgages “Due on Sale”

Mortgages almost universally have “due on sale” clauses in the event that a mortgaged property is transferred, which require that the entire “accelerated” balance of the mortgage be paid at the time of the transfer.  This is fine in the case of a sale of… Continue reading

Insult to Injury: Bankruptcy Preference Claims

If you run a business which sells goods or services on credit you may eventually receive a notice that one of your customers has filed for bankruptcy protection, owing you money for the goods or services previously supplied.  (That is the insult.)  The real problem… Continue reading

Life Insurance Planning And Estate Taxes

Who should be the owner and beneficiary of your life insurance policy? The answer depends on tax and property considerations and on what it actually means to be the owner of the policy. A life insurance policy is issued to an “applicant” who may be… Continue reading

Distributors: What Makes Them Unique From Other Retail Liquor Licenses

Pennsylvania alcohol consumers purchase most of their alcoholic products from restaurant licensees, state stores or from distributors in the case of beer or malt brewed beverages.  The Commonwealth serves as the wholesaler of wine and spirits and distributes those products to its state stores which… Continue reading

Latin Lovers: Shorthand Edition

Latin phrases pervade the legal profession; we see them in court opinions and in legal arguments.  In many ways, latin phrases are a form of “shorthand” for lengthier concepts. Here are some examples: Sui Juris:  In a legal complaint filing, it might say “Plaintiff, sui… Continue reading

The Importance of Contingencies

The purchase of residential real estate is the largest transaction many people ever engage in.  All too often, the details of the written agreement become obscured by all the decisions that confront the buyer upon the purchase of a home.  The purpose of this article… Continue reading

Exceptions to At-Will Employment

Pennsylvania, like many states, is an at-will employment state, meaning that both the employer and the employee may terminate the employment relationship for any reason and at any time without advance notice.  Generally speaking, an employer does not have to have a reason to terminate… Continue reading

The Queen’s English: A Grammatical Thunderclap

For anyone who cares about English grammar, the news will resolve an issue that has proved to be insoluble forever.  Merriam-Webster has announced that henceforth the pronoun they may be used to refer to a “single person whose gender identity is nonbinary.”  This no doubt… Continue reading

Realty Transfer Tax and Real Estate Companies

Notwithstanding its name, Pennsylvania realty transfer tax extends beyond the mere taxation of transfers of real estate. The tax also applies to certain transfers of ownership interests in a so-called “real estate company.”  Generally, a “change” of 90% of the total “capital and profits ownership… Continue reading