Estate planning when you own real estate located in two states can be tricky. Owning properties in New Hampshire and Massachusetts is no exception. For one thing, the estate and
Planning for the Massachusetts Estate Tax Regardless of Where You Live
H-1B Registration Period Beginning March 6, 2024
Employers take note that the H-1B lottery for fiscal year (FY) 2025 will take place in just a few weeks. The H-1B is a work-based visa that allows foreign nationals
Tennessee Court Issues Major Decision Enjoining the NCAA’s NIL-Recruiting Ban Effective Immediately Nationwide
On Friday, February 23, 2024, the United States District Court for the Eastern District of Tennessee (the “Court”) issued a major decision granting a request from the State of Tennessee
Prospects for Performance-Based Ratemaking in New Hampshire
On January 16, 2024, the Senate Energy and Natural Resources Committee held its initial hearing on Senate Bill 320 (SB 320), which would require the New Hampshire Public Utilities Commission
Employee Retention Tax Credit Claims Highlight Importance of Compliance with Tax Filing Standards
In tax circles, considerable attention has been focused on employers’ claims for entitlement to the Employee Retention Credit (“ERC”), sometimes called the “Employee Retention Tax Credit” or the “ERTC,” a
Know the Law: With Inherited Homes, Not Understanding Cost Basis Can Cost You
Q: If my children inherit my home, will they need to pay income tax? A: Inheritance is generally not subject to state or federal income tax. However, the growth in value of
Analyzing the State of Tennessee and the Commonwealth of Virginia’s NIL Recruiting Lawsuit Against the NCAA and What it Means for College Sports
It has been a whirlwind the last several weeks in the student-athlete Name, Image and Likeness (“NIL”) world. On January 11, 2024, the NCAA imposed sanctions for NIL recruiting violations
Universal Name, Image, and Likeness
Capitol Hill, by way of Congressman Gus Bilirakis, (Chair of the House Committee on Energy and Commerce’s subcommittee on Innovation, Data and Commerce) believes that Name Image and Likeness (“NIL”)
Know the Law: Your Estate Planning Team
Q: How do I decide whom to appoint in the various roles as part of my basic estate plan? A: For individuals and couples who are new to the estate planning
Affordable Housing Investment Incentives
Demand for affordable housing continues to surge in New England. Not surprisingly, the number of affordable housing projects has also seen a significant uptick in recent years. These projects are
Understanding the New 2024 DOL Independent Contractor Rule
On January 10, 2024, the United States Department of Labor (US DOL) published its new final rule regarding the classification of independent contractors under the Fair Labor Standards Act (FLSA).
Know the Law: School’s in for the Truth in Lending Act
Q: I work at an independent school that allows families to pay tuition in installments. Does this make us subject to TILA? A: The Truth in Lending Act (TILA) is
Businesses Need to Become Privacy Law Compliant
Privacy is the newest frontier in cybersecurity. The European Union sparked the movement in 2018 with the adoption of the General Data Protection Regulation. Other countries followed suit, some of
Monitoring Legal Tester Claims – So What’s Next for New Hampshire Businesses?
Retail businesses and other public accommodations were denied much-needed guidance after the U.S. Supreme Court recently dismissed a case involving a serial “tester” plaintiff. The disabled plaintiff, Deborah Laufer, had
2024 Futurecast: Cybersecurity, Privacy and AI
Cyber persists as a critical focus for businesses in 2024 and beyond. Three issues dominate. First, the global cyber-criminal enterprise grows ever more sophisticated. Businesses must rapidly adopt advanced safeguards
NCAA Division I Council Approves New Name, Image, and Likeness Rules
On January 10, 2024, the NCAA Division I council unanimously approved new rules pertaining to Name, Image and Likeness (NIL). Per the council, these NIL rules are intended to better