The Legal Intelligencer | Commentary
By Alexandra “Sasha” Sacavage | February 22, 2019
The Pennsylvania Department of Revenue recently announced that Pennsylvania breweries are to begin collecting 6 percent sales tax on direct to consumer beer sales. This is a significant departure from the department's prior determination that breweries were exempt from collecting and remitting sales tax from direct-to-consumer sales.
The Legal Intelligencer | Commentary
By Joseph N. Frabizzio | February 18, 2019
Trusts are a fundamental estate planning tool. While they can be used in a straightforward manner, they also offer the flexibility to provide solutions for unique and sometimes difficult situations.
The Legal Intelligencer | Commentary
By Paul R. Cohen | February 15, 2019
Revocable living trusts have earned a mixed reputation. Many believe they are an essential part of any estate plan, while others view them as unnecessary and burdensome.
The Legal Intelligencer | Commentary
By Timothy J. Horstmann | February 14, 2019
With the Pennsylvania General Assembly officially starting its new legislative session this January, now is a good time to take stock of the legislative proposals affecting municipalities that were approved by the Assembly and signed into law by Gov. Tom Wolf during the 2017-2018 session.
The Legal Intelligencer | Commentary
By Alissa B. Gorman | February 13, 2019
With approximately one in six children in the United States between the ages of 3 and 17 diagnosed with a disability, practitioners will increasingly serve clients who wish to leave assets to a family member with special needs.
The Legal Intelligencer | Commentary
By David Draganosky | February 8, 2019
Major amendments to the Internal Revenue Code resulting from the Tax Cuts and Jobs Act of 2017 became effective on Jan. 1. One of the most significant changes brought about by those amendments is that, for new support order entered on or after Jan. 1, payors of alimony pendente lite (monetary support to a spouse during divorce litigation, also known as spousal support) and alimony can no longer deduct their payments.
The Legal Intelligencer | Commentary
By Stephen A. Miller and Chase A. Howard | February 6, 2019
The Supreme Court is considering whether a state can be haled into another state's courts without its consent. In January, the court heard oral argument in Franchise Tax Board of California v. Hyatt, a case that will resolve whether the Constitution grants each state immunity from suit in foreign states' courts.
The Legal Intelligencer | Commentary
By Peter A. Jaslow and Joanna Jiang | January 28, 2019
In May 2015, we discussed the Securities and Exchange Commission's (SEC) amendments to Regulation A promulgated under the Securities Act of 1933, as amended (the Securities Act), informally referred to as Regulation A+ (see “Amendments to Regulation A: Expanding Access to Capital,” The Legal Intelligencer, May 5, 2015).
The Legal Intelligencer | News
By Zack Needles | December 27, 2018
A group of taxpayers challenging the constitutionality of Beaver County's property tax assessment system did not need to show evidence of specific harm to their properties, the Commonwealth Court has ruled.
By Dan Packel | December 19, 2018
Deloitte, KPMG, EY and PwC all made moves in 2018 aimed at building their law practices.
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