Don’t Get Whammed for Spam

It is tough to think of a business that does not use email marketing in 2018, but did you know that you can be subject to penalties of more than $40,000 if you violate Federal “spam” regulations?  It’s true, and it’s unfortunately easy to make a mistake.  We’ll provide the basics in this email, but,Read More

IRS Rules LLC’s Can Establish ESOPs

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

Landlord-Tenant Evictions: Courts and Litagation

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