Articles

Supreme Court Affirms Legal Challenge to Corps of Engineers Jurisdiction Under the Clean Water Act

Written By Amy P. Wang

On May 31, 2016, the United States Supreme Court issued a unanimous opinion, penned by Chief Justice Roberts, ruling that approved jurisdictional determinations ("JD") of the existence of waters of the United States on pri…

Municipalities, Farmers, and Manufacturers Targeted by EPA's New Enforcement Initiatives

Written By Amy P. Wang

Municipalities and those involved in animal feeding and food manufacturing operations take heed: heightened EPA scrutiny is coming your way! Every three years, the U.S. Environmental Protection Agency ("EPA") selects Nati…

How Non-Probate Assets Can Affect Your Estate Plan: A Few Cautionary Tales

Written By Virginia S. Carter and Peter B. von Stein

When you think about the control of your possessions and assets after your death, you probably think of a Will and probate.  A Will is a written, legally enforceable declaration that states how you wish your assets to…

Reasonable Compensation Issues Remain On the IRS Radar

Many professional service corporations ("PSC") such as law firms, accounting firms, and medical practices are organized and taxed as C-corporations.  The earnings of a C-corporation can be subject to double tax (at th…

Losing Control: The USDOL's Latest Independent Contractor Test

The use and misuse of independent contractor status has been one of the most talked about issues facing businesses over the past decade.  Major newspapers have published exposés, lawmakers have threatened new l…