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Post-DOMA Estate Planning Opportunities

On June 26, the U.S. Supreme Court, in the Windsor decision, ruled that the Defense of Marriage Act (“DOMA”) violates the equal protection ... read more >

2011 Special Filing Requirement for Pennsylvania Companies

Tax

By Gregory Allison

Every entity doing business in Pennsylvania, whether domestic or foreign, and whether a corporation, limited liability company, limited liability partnership, ... read more >

Tax Credit for Energy Saving Improvements Set to Expire on December 31, 2010

Tax

By Gregory Allison

The American Recovery and Reinvestment Act of 2009 extended many consumer tax incentives originally introduced in the Energy Policy Act of 2005 (EPACT) ... read more >

Should Annual Exclusion Gifts Be Paid by Check?

The Internal Revenue Code imposes a tax on the transfer of the taxable estate of each decedent who is a citizen or resident of the United States. A taxable ... read more >

Can a Creditor Take Your Single-Member Limited Liability Company?

Tax

By Gregory Allison

On June 24, 2010, the Florida Supreme Court, in Olmstead v. FTC, ordered a debtor to surrender his interest in his single-member limited liability company (“LLC”) to satisfy an outstanding judgment against him individually. The debtor argued that the proper remedy is a charging order, which is an order whereby a creditor is entitled solely to distributions from the entity to satisfy his judgment and is not afforded management or control of the entity.... read more >

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