Attorneys at Law
Each year we prepare a summary of important tax items for use by lawyers in the firm, clients and friends. The following summary is for calendar year 2019. Because of the changes in income tax law at both the federal and state level, these tables use simplifying assumptions that may or may not apply toRead More
Yesterday the Supreme Court ruled that agency fee charges to public sector labor unions violate the Constitution. On a 5-4 vote, the justices overturned a 1977 Supreme Court precedent that had allowed the so-called agency fees or “fair share” fees that are collected from millions of non-union workers in lieu of union dues to fundRead More
Following the tax law changes made by the 2017 Tax Cuts and Jobs Act, many of our clients who are S corporation owners are getting advice to convert to C corporations or reading about possible advantages of doing so. This may not be such a good idea and needs to be considered very carefully. TheRead More
Maine municipalities face another deadline for action to preserve their rights to accept the incipient dedication of undeveloped streets in “ancient” subdivisions recorded before September 29, 1987. A statute enacted in 1987, 23 MRS § 3032, provided that paper streets in such subdivisions are deemed vacated unless the municipality constructed or used and accepted theRead More
Until now the Service has not approved the use of an ESOP for any entity other than a traditional business corporation. However, the IRS recently ruled in PLR 201538021 that an LLC that has elected to be taxed as an association can establish an ESOP and that unit shares of membership were “employer securities” forRead More
Types of Tenancies/Grounds for Eviction. Maine’s Landlord-Tenant law is contained in Title 14 of the Maine Revised Statutes. Among other things, the law sets forth the procedure for evicting Tenants, particularly Tenants whose tenancy is not subject to a lease. The process for terminating a tenancy and evicting a Tenant initially turns on whether theRead More
Maine Law Court Issues an Important Employment Discrimination Case In Walsh v. Town of Millinocket, 2011 ME 99, the Maine Supreme Judicial Court (Alexander, J.) held that the discriminatory animus of one member of the board of selectmen was sufficient to permit the jury to find that the town had retaliated against its former recreationRead More
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