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May 12

Will Your Company’s Next Big Investor be Your Favorite Athlete or Sports Franchise?

As cleanup crews sweep up the final remnants of the NFL Draft, the Phillies show potential for a successful season and the NBA and NHL playoffs in full-swing, many people currently have sports on their mind – but what does this have to do with… Read More

Apr 25

Checklist of Tax and Non-Tax Considerations for Someone on His/Her Deathbed

I am often asked by family members of a loved one who is on his/her death bed what steps should be taken from an estate planning, tax and non-tax perspective that will make the individual more comfortable, save taxes, preserve assets and make settling the… Read More

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Tax, Trusts and Estates
Apr 20

Branch Transactions – New Aggregation Election

Do you have a business that has a branch in a foreign country?  If so, new regulations will dictate how you determine your taxable income. Many businesses have a branch in a foreign country.  This may include conducting business in the foreign country through an… Read More

Mar 13

Legal Considerations for Companies Developing Web Enabled Devices

This post was co-written by Montgomery McCracken associates Benjamin E. Fuller and Ernest D. Holtzheimer. As the Internet of Things (“IoT”) continues to revolutionize the world through web enabled devices, from smart refrigerators to smart defibrillators, the companies engineering these devices need to be aware of… Read More

Feb 27

Game On

One of the most sought after toys of the 2016 holiday season was Nintendo’s NES Classic Edition. Retailing for $59.99, the NES Classic Edition allows you to play 30 classic late 1980s – early 1990s games originally released on the Nintendo Entertainment system, such as… Read More

Feb 23

Making Living Wills More Clear with a QR Code Link to a Video Personal Statement

They go by many names, living wills, advance directives for healthcare, healthcare powers of attorney and healthcare proxies.  I usually call them advance directives for healthcare (and will use that term in this article) because I think that covers all the issues they address. There… Read More

Feb 06

2017 New Year Business Succession Resolutions

How are your New Year’s resolutions coming along? If you own a business and one of your resolutions was to review your will and other estate planning documents, failure to keep this resolution can have a much more negative impact than not losing the ten… Read More

Jan 24

Divorce Allowed to Partners In an Out-of-State Civil Union – A Piece of the Windsor Legacy

In a case of first impression in Pennsylvania entitled Neyman v. Buckley[1], the Pennsylvania Superior Court, the Commonwealth’s intermediate appellate court, held that a Pennsylvania Family Court has jurisdiction to grant a divorce to a same-sex couple residing in Pennsylvania who had entered into a… Read More

Jan 10

Final Section 987 Regulations for “Qualified Business Units”

In December of 2016, the Treasury issued final and temporary functional currency regulations that apply to certain types of so-called “qualified business units”. A qualified business unit or “QBU” includes a corporation.  In addition, activities of a corporation or an individual qualify as a QBU… Read More

Jan 06

Q&A: Obtaining a Patent

After investing in research and development, companies often debate when and how to file a patent application on their new technology. Although every company and technology is unique, these are common guidelines to help companies decide what is best in their situation. Q: How do… Read More