Articles

Tax Resolution for 2014 – Be Proactive to Minimize Your Exposure to the New Net Investment Income Tax

Written By Lee C. Hodge

The net investment income tax is a 3.8% federal tax that applies to certain taxpayers with passive income.  It is important that you understand how this new tax works so that you can take steps to minimize your exposu…

More Appropriate Inquiries

Written By Amy P. Wang

A new standard practice for Phase I Environmental Site Assessments was adopted by the Environmental Protection Agency on December 30, 2013, adding more refined reporting requirements for parties seeking protection from env…

Collecting Your Association's Attorneys' Fees From Delinquent Owners: Making Collections Actions To A Money Judgment An Even Better Tool For Collecting Delinquent Dues In An Upside-Down World

Written By Norman J. Leonard

Nearly all community associations ("Associations") must cope with owners who fail or refuse to pay their periodic assessments, which are commonly referred to as monthly, quarterly, or annual "dues."  Regardless of yo…

Supervisor to Employee: "You Want FMLA Leave? No Problem!"

Written By Grant B. Osborne

"For unto whomsoever much is given, of him shall much be required." Luke 12:48 Take a good look at written job descriptions of supervisory employees who work for companies covered by the Family and Medical Leave Act of 19…

Does Your Estate Tax Planning Still Make Sense?

The purpose of estate tax planning is to reduce the taxes on your estate so that you can leave more of your assets to your family and friends instead of Uncle Sam.  Does the passage of the American Taxpayer Relief Act…