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Mass Estate Tax Avoidance

“Due to our firm’s proximity to Massachusetts, many of our firm’s Nashua area estate planning clients have family members who live in Massachusetts.  Our New Hampshire Estate Planning clients are surprised to learn that their family members who reside in Massachusetts when they die with more than $1 million in their “taxable estate,” will owe […]

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Piercing the Corporate Veil for Religious Freedom

Many people have heard about the Supreme Court case known as the Hobby Lobby Case.  Essentially, it allows a corporation to deny certain health care benefits that other companies are federally required to provide if that corporation has a religious objection to the benefit, such as birth control. However, there is a potential ramification from […]

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Family Businesses

Family businesses and other closely held businesses require each owner to consider his or her personal interests in the ongoing business. Several family businesses have been in the news lately. As the events play out, we are reminded that is important for each individual family member to consider the responsibilities and limitations of “ownership” in […]

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Commercial Leases

A commercial lease is an important part of almost every business – whether an office lease, an industrial lease or a retail lease. While different leases may have specifics that are unique to the industry, all have fundamental provisions that are essential to every commercial lease. Consider how the space is measured. Be sure you […]

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Investing in Real Estate? Ask Questions About Each “Deal”

As the economy picks up and interest rates remain low, many people are considering investing in real estate. Often, small groups get together to be “partners” in a real estate investment. Before you get involved, be sure you know what you are getting into. There are many tax considerations. Get the advice of a tax […]

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Summer Safety Tips

Accidents are defined as events that happen unexpectedly without apparent or deliberate cause.  Sometimes accidents do happen, and no one is to blame or be held legally liable.  This does not mean, however, that we cannot do things to help prevent accidents from happening in the first instance. As the end of summer approaches and […]

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When Is It OK to Stop Someone From Working?

Non-compete agreements are a hot topic.  Non-compete agreements or provisions seek to prevent an employee from competing with a former employer.  Employers consider them necessary to protect the time they have put in training employees and the knowledge acquired by employees.  Employees may consider them unfair where economic times are hard enough without making the […]

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Can Creditors Reach “Inherited IRA” Accounts?

The short answer is:  Yes!  In the case of Clark v. Rameker, decided on June 12, 1014, the question before the U.S. Supreme Court was whether an individual retirement account (“IRA”) that an adult child had inherited from a parent could be invaded by the child’s creditors?  Although the case was a Bankruptcy law case […]

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