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Overview of 2010 Tax Law Changes
Beginning in 2010, any taxpayer can make a qualified rollover contribution to a Roth IRA. This includes taxpayers with adjusted gross incomes above $100,000 and married taxpayers filing separately. For 2010 conversions only, one half of the income as a result of a rollover contribution will be included in your income in 2011 and the other half will be included in your 2012 income. You can elect to include the entire amount in your gross income in 2010 if you choose to. You would make this election on IRS Form 8606.
The 'Ins and Outs' of Unemployment Compensation-Understanding the Process
Unemployment Compensation is simply unemployment insurance. The Commonwealth of Pennsylvania acts as a huge insurance company that forces employers to pay premiums into a giant compensation fund. You pay a small amount of the premiums through payroll deductions; your employer pays the rest; and claims are paid from the fund to all eligible persons.
House Bill 2612
House Bill 2612, if enacted, would make significant changes to the Liquor Code with respect to the way holders of restaurant and hotel liquor licenses may conduct business.
Recent Ruling Favors Businesses as Insureds Under General Liability Policy
In a victory for businesses insured under a general liability insurance policy, the Pennsylvania Supreme Court reaffirmed the broad duty to defend that insurance companies owe their insureds. American and Foreign Insurance Company, et al v. Jerry's S…
Police and Firemen Collective Bargaining (Act 111)
Prior to the enactment of Act 111 (43 Pa.C.S. §217.1), policemen and firemen in Pennsylvania had no right to bargain collectively or strike. From a societal viewpoint, it made a lot of sense to prohibit these public servants from refusing to do their…
Recent Changes to the Liquor Code
On June 25, 2010, Governor Rendell signed Act 35 of 2010 (previously House Bill 48) into law. Act 35 amends various provisions of the Liquor Code.…
Understanding the Basics of Chapter 7 Bankruptcy
You may be wondering whether filing for Chapter 7 bankruptcy is a good option for you. It may be an option if you have a large amount (generally, more than $10,000.00) of unsecured debt and assets that have little equity. Unsecured debt is "discharge…
House Bill 174 - Food Safety Certification
House Bill 174 was passed by the House on June 10, 2009 and is currently pending in the Senate. House Bill 174 would require all retail food facilities to have a person holding a valid food certification onsite during all hours of operation. The curr…

Rights of Federal Employees
Are you a non-military employee of the federal government? Has your job been threatened by a disciplinary action? Have you been the victim of discrimination of any kind? Are you aware of waste occurring in your workplace, but don't know where to turn…
Business Owners: Make Sure to Take Advantage of the New Tax Benefits for Hiring and Retaining Recently Unemployed Persons
Business owners should be aware of two tax benefits afforded them under the Hiring Incentives to Restore Employment (HIRE) Act enacted March 18, 2010 – a payroll tax exemption for certain newly hired employees and a payroll tax credit for the retenti…
Pennsylvania Supreme Court Addresses Plenary Guardian Authority
PA Supreme Court rules that a plenary guardian lacks the authority to refuse “life-preserving” medical treatment on behalf of a life-long incapacitated person where the person is neither suffering from an end-stage medical condition nor is permanentl…
Advertising Alcoholic Beverages in Pennsylvania
Since I receive inquiries from licensees regarding the legality of advertising of alcoholic beverages in Pennsylvania, I feel it prudent to review the general rules regarding advertising.…
Small Business Health Care Tax Credit
Many owners of small businesses and tax-exempt organizations will be receiving or already have received postcards from the Internal Revenue Service in an effort to make them aware of the small business health care tax credit which was part of the rec…
The Importance of Creditor Deadlines
When you are in charge of administering an estate, timing is everything. One particularly important deadline to be aware of is the deadline for creditors of the decedent to bring a claim against the estate. In Pennsylvania, a creditor has one year fr…
Newport Grand Opening
Please join us Friday, May 7 from Noon to 1:00 for the Grand Opening of our Newport Office.…
Spying or Tracking?
With little fanfare or traditional media advertising, a device/service entered the communication market about four years ago. Proponents call it a tracking mechanism, while opponents call it everything from high-tech stalking to technological abuse.…
Wage Payment and Collection Law
There is a law in Pennsylvania that guarantees not only that your employer pay you within a short period of time after your separation from employment; it also specifically provides for payment of "fringe benefits and wage supplements." That law is k…
At Will Employees Are (Generally) Not Entitled to a Lunch Break
There is a common perception among members of the general public that employers are required to allow their employees a lunch break. This is generally not true in Pennsylvania or nationally, with exceptions. There is no Pennsylvania or federal law th…

The 2010 Repeal of the Federal Estate Tax Brings Uncertainty to Estate Tax Issues
This year has brought great uncertainty to the federal estate tax. As of January 1, 2010, the federal estate tax has been repealed. While this may sound like good, the repeal is only temporary and exists for this year only. Also, the repeal brings wi…
Discount Pricing Practices and Meal Packages
Generally the Liquor Code prohibits the offering of anything of value to induce the purchase of alcoholic beverages. However, PCLB regulations do permit retail licensees to discount the price of alcoholic beverages in certain circumstances. A retail…
Changes in Telephone Numbering Plans
Between 1940 and 1990, Pennsylvania had a total of only four area codes (412, 814, 717, and 215). Today, Pennsylvania has 10 active area codes (215, 610, 267, 484, 717, 570, 412, 724, 878, and 814), and two of these are now close to exhaustion.…
Bar Owner Charged in Customer's Fatal DUI Wreck
As a former prosecutor for the Pennsylvania Liquor Control Board (PLCB) and now a private liquor license attorney, I read with great interest the article in the Patriot News recently about criminal charges being filed against a Harrisburg area bar/re…
LLCs, LPs, S Corps & C Corps - Choosing the Best Business Entity for Optimal Results
I recently attended a seminar sponsored by the Pennsylvania Bar Institute entitled, “LLCs, LPs, S Corps & C Corps - Choosing the Best Business Entity for Optimal Results.” The seminar was conducted by some of the top business attorneys in the state.…
Responsible Alcohol Management Program (RAMP)
RAMP, Responsible Alcohol Management Program, stems from legislation enacted in 2001 by the Pennsylvania General Assembly. RAMP establishes a voluntary certification program that provides incentives to holders of liquor licenses in Pennsylvania. What…
Grocery Store Liquor Sales
Many unemployment compensation cases require an initial determination as to whether separation from employment was a voluntary quit or a discharge. Often times, it may not be clear if the separation was due to a voluntary quit or a discharge. The cla…
Tax Implications of Cancelled Debt
So you are considering contacting a creditor to obtain a reduction in the outstanding balance of a loan. You may be seeking an agreement to allow you to sell you home for less than the outstanding balance due on your mortgage. This is referred to as…
Small Games of Chance and How They Affect your Liquor License
The Pennsylvania Crimes Code provides that all forms of gambling are illegal in the Commonwealth unless the Pennsylvania Legislature has given authorization for a particular type of activity. Gambling consists of the following three elements: 1.) the…
Importance of Power of Attorney in your Estate Plan
Webster’s dictionary defines “attorney” as: “one who is legally appointed to transact business on another's behalf,” (as distinguished from an “attorney at law” or a “lawyer” who is qualified to represent clients in a court of law, and to advise them…

Avoiding Litigation - Some Basics for Small Business Owners
Litigation attorneys love to go to court. We enjoy the intellectual challenges of writing briefs and making arguments. For clients, however, the experience is never enjoyable. For the business owner, litigation means time, stress and money that could…
Nuisance Bar Program in Pennsylvania
In January 1990, the Pennsylvania Liquor Control Board (PLCB) established a program under the provisions of Section 470 of the Liquor Code [47 P.S. §4-470] to review at the time of license renewal, the operational history of any licensed establishmen…
Can a Creditor Attach, Levy and Execute Upon a Liquor License?
In recent discussions with two different lenders, I and one my clients were told by those lenders that a security interest cannot be taken in a liquor license. I thought those lenders were incorrect and decided to research the law on this matter. As…
Tax Court Expands Active Investors Use of LLP and LLC Losses
A recent decision of the United States Tax Court enables taxpayers who are investors in limited liability partnerships (LLP) and limited liability companies (LLC) to deduct losses against their salaries and investment income. Garnett v. Internal Reve…
Special Occasion Permits
Each year, local communities and organizations sponsor thousands of fairs, festivals and other special events at which they serve beer, wine and distilled spirits. They are generally intended as fundraisers, promotional opportunities and community ce…
Pennsylvania's New Home Improvement Law
On July 1, 2009, Pennsylvania’s new Home Improvement Consumer Protection Act (“HICPA”) took effect. Enacted to combat abuses by unscrupulous contractors, the Act imposes a host of stringent requirements on home improvement contractors and provides ma…
Superior Court Overturns Trial Court's Finding of Successor Liability Upon Purchaser in Asset Sale
On May 15, 2009, the Pennsylvania Superior Court entered an Order holding that a creditor of company that had sold its assets to a purchasing company did not have a claim against the purchasing company. Fizzano Bros. Concrete Prods. v. XLN, Inc., 200…
PLCB Licenses First RV Park
History was made on July 1, 2009 when the Pennsylvania Liquor Control Board issued a retail liquor license for the first time to a predominantly recreational vehicle park. The hotel liquor license application of Twin Grove Resort and Campground locat…
Bringing Broadband Stimulus Dollars To Pennsylvania
In hopes of continuing its role as a leader in a nationwide broadband deployment, Pennsylvania has applied for $108 million of the federal government's $7.2 billion broadband stimulus program, the Broadband Technology Opportunities Program (BTOP).…
Keeping a Record of Online Accounts and Passwords can help your Estate Executor
Today, more and more people are relying exclusively on the Internet to manage their assets and to pay their monthly bills. This can include assets such as checking accounts, savings accounts, individual retirement accounts (IRAs), mutual funds, stock…

Sales of Alcoholic Beverages on Credit
In today's age of the "plastic" consumer, it seems illogical that the Liquor Code and its attendant regulations place restrictions on retail licensees with respect to the sale of alcoholic beverages on credit. However, section 493(2) of the Liquor Co…
PA's New Budget and its Affect on the Capital Stock Tax
Once you decide to start a business, one of your next major decisions is what type of business entity to choose. In Pennsylvania, your choices of business entities include, but are not limited to, a corporation (either as a "C" corporation or an "S"…
Supreme Court to Clarify Investment Advisors’ Duty to Mutual Funds Regarding Management Fees
During this term, the Supreme Court will decide a case of major significance to investors in mutual funds, the circumstances under which the fees paid to investment advisors for management of mutual funds may be challenged in court under the Investme…
What Is The Status Of The Estate Tax?
The next few years provide uncertainty in estate planning for anyone with more than $1 million in assets. This is because the changes to the estate tax established in the Economic Growth and Tax Relief Reconciliation Act of 2001 (the "EGTRRA") are sc…
The Tax Benefits to Self-Employment
With the downturn in the economy and the difficult job market, many people are turning to self-employment in their respective fields. Self-employment can take several forms, either as a sole proprietor, a single-member LLC, or a multi-member LLC. Bei…
Law on Advertising of Alcoholic Beverages
The Liquor Code permits licensees to advertise their products and prices in Pennsylvania subject to certain conditions. The Liquor Code defines the term "advertisement" as any advertising of alcoholic beverages by radio or television broadcast, newsp…
Are You Paying Too Much In Purta Taxes?
In 2007, the Pennsylvania Department of Revenue reports distributing over $27 million to local taxing authorities from the Public Utility Realty Tax Act System (PURTA).…

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