News from 2013

Philadelphia Trial Court Holds that Metadata is a Public Record

A trial court in Philadelphia has concluded that metadata is subject to public disclosure under Pennsylvania’s Right-to-Know Law (RTKL).  Scott v. Southeastern Pennsylvania Transportation Authority (Philadelphia C.C.P., 8/3/2012).  In that court’s opinion, an agency must honor a request to provide an electronic document in the format in which the document was originally created. Metadata is “information that provides information about other data.” … Read On

Five-Day Response Period of Agency Does Not Begin to Run Until Open Records Officer Receives Request

The Commonwealth Court held in a recent decision that the five-business day response period under Section 901 does not begin to run until the open-records officer receives the request.  Receipt of the request by any other officer or employee of the agency does not begin the response period.  In Commonwealth of Pennsylvania Office of the Governor v… Read On

Stephen Feinour Receives Rotary Award

Partner Stephen Feinour received the Robert D. Hanson Award from The Rotary Club of Harrisburg.  The award is annually bestowed upon a member for exemplary service and dedicated leadership to the Rotary Club and the greater Harrisburg community.  The award, named for Robert Hanson, a long time distinguished member of the Dauphin County Bar Association, was presented during the Rotary’s January 14th meeting… Read On

PUC General Assessment Factor Drops to 2007-2008 Fiscal Year Level

The Pennsylvania Public Utility Commission’s General Assessment Factor for the Railroad Transportation Group dropped about 10.5% this fiscal year over last, with payments on each $1,000 of intrastate revenue dropping from $15.08 to $13.47.  At the same time, the industry assessment factor in the current fiscal year is about the same as it was in 2007-2008… Read On

Succession Planning for the Closely Held Business

Although many small business owners envision passing along the company to children or other family members, without proper business succession planning, transfer taxes and liquidity problems often cause even the most successful businesses to be sold or liquidated upon the death of a key owner. One problem that frequently arises, either on the death of a key owner or on the termination of a shareholder… Read On

American Taxpayer Relief Act of 2012 Some Numbers You Should Know

With a last-minute tax deal, Congress has made some significant changes that will affect individuals and businesses, and bring some certainty to tax planning.  The big news is that payroll taxes will increase for working individuals, but other numbers will have a more positive effect on the bottom line.  Although not exhaustive, below is a list of some of the numbers you should know: The 2% payroll “tax holiday” expired December 31… Read On

Top Ten Most Significant Right-to-Know Cases of 2012…and Five Coming Attractions for 2013

Top Ten Most Significant Right-to-Know Cases of 2012 1.         SWB Yankees LLC v. Wintermantel, 45 A.3d 1029 (Pa. 2012)(Saylor, J). In its first decision interpreting the current version of the Right-to-Know Law (“RTKL”), the Supreme Court tackled the issue of third-party records—records in the possession of non-public entities that enter contracts with public agencies to perform governmental functions. … Read On

Issues to Consider in Mergers or Acquisitions of a Business

When a business owner is considering consolidation, merger, sale or purchase, collectively, an acquisition or a disposition, there are several very important issues which should be addressed. These issues may occur at any stage, and if not addressed carefully could potentially have large repercussions for the acquirer or disposer. Need for Expert Advice Since the issues are complicated and time consuming… Read On

Misclassifying Employees as Independent Contractors is a Gamble Employers Cannot Afford

Using independent contractors rather than employees makes sense for employers trying to reduce costs in a bad economy. The use of independent contractors can reduce the amount of money employers have to spend on health benefits, insurance premiums, unemployment and workers’ compensation, overtime, social security contributions, and administrative costs. However, employers should ensure that they correctly classify independent contractors… Read On

New Fiscal Cliff Deal Revives Charitable IRA Rollover

Many may remember the IRA charitable rollover, first introduced in 2006, that allowed individuals age 70½ and older to transfer as much as $100,000 per year from their traditional IRAs directly to qualified charities without first paying income tax on the distributions.  As an additional bonus, the “rollover” amounts counted toward the individual’s minimum annual distribution requirements. … Read On


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