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The Tax Cuts and Jobs Act of 2017 (“TCJA”) eliminated generally the federal income tax business deduction for entertainment expenses in § 274 of the Internal Revenue Code (“IRC”) for years beginning after December 31, 2017. It did, however, leave as an exception to the elimination certain categories of expenses. One of those is the client-related food and beverages deduction as provided in IRC § 274(k)… Read On
In the Tax Reform Act of 1969, Congress separated tax exempt charitable organizations which could receive tax deductible contributions (“entities”) into three classifications, 1) public foundations, 2) private foundations and 3) supporting organizations. Later, Congress passed the Pension Protection Act of 2006 which further tightened the requirements for entities to qualify as supporting organizations. This article will explain what private foundations and supporting organizations are and why supporting organization status is no longer a good alternative for a private foundation… Read On
The Commonwealth Court has awarded to Uniontown Newspapers, Inc., the largest award of attorney fees ever under the current Right-to-Know law or any of its predecessors. The decision authorized by Judge Simpson was the second of a two-part decision involving a dispute between Uniontown Newspapers and the Pennsylvania Department of Corrections. In the earlier decision, Uniontown Newspapers… Read On
On August 17, 2018, the Internal Revenue Service (IRS) publically released a private letter ruling[1] stating that employers wanting to help fund student loan repayment for their employees are able to do so without violating the contingent benefit prohibition in § 401(k) of the Internal Revenue Code. This seems to indicate a willingness from the IRS to consider other programs which would benefit employees’ efforts to repay student loan debt… Read On
For over 50 years, local police departments across Pennsylvania have not been allowed to use radar guns to enforce speeding within municipalities. Pennsylvania is the only state in the country which does not allow local police to use radar or lidar technology; the privilege has been reserved exclusively for the Pennsylvania State Police since 1961. While the Pennsylvania Senate has been trying to change this policy for years… Read On
The Pennsylvania Supreme Court has issued another opinion regarding the grand jury investigations into sexual abuse allegations against clergy in Pennsylvania. The Court issued its ruling after private attorneys for dioceses in Harrisburg and Greensburg refused to sign entry-of-appearance forms which would limit what the attorneys could disclose about their clients-witnesses’ testimony during the investigations, even after receiving their clients’ informed consent to do so… Read On
With the incredibly wet summer that central Pennsylvania has had this year, it is perhaps appropriate that the Pennsylvania Legislature is presently debating a series of bills to modify the current statutes regarding stormwater facilities in first class townships and boroughs across the state. The proposed bills, House Bill 914 and House Bill 915, explicitly authorize first class townships and boroughs to “regulate the planning… Read On
Unless a business owner or manager has been subject to an EEOC investigation previously, the first emotions upon learning that the business is the defendant against an employee complaint are usually anger, fear, and confusion. The bad news is that the business is involved in a serious investigation by a Federal agency. The good news is that… Read On
If a person with an IRA or other retirement account is planning to leave the balance in the account upon death to an individual or his or her estate, there could be a tax due of some consequence. Often unexpectedly, the estate or the person receiving the balance is subject to a federal income tax. The tax is due because the balance is income in respect to a decedent (“IRD”)… Read On
In February of 2018, Federal District Judge Katherine Forrest issued an initial opinion in Goldman v. Breitbart. The case deals with a photograph of Tom Brady walking with Kevin Durant during a critical recruitment period where the Boston Celtics were attempting to bring Durant onto their team. Justin Goldman took the original photograph and posted it to his Snapchat story… Read On
In December of 2017, the Tax Cuts and Jobs Act changed the tax code to cap the federal income tax deduction for state and local taxes (SALT) at $10,000 annually. As a result, many individuals are looking for workaround options to retain the effect of the SALT deductions. Before the amendments took effect, individuals who itemized their deductions could deduct state and local property and sales or income taxes without limitation… Read On
In 2017, Pennsylvania legislators proposed new bills, House Bill 1590 and House Bill 1938, seeking to reform the laws surrounding covenants not to compete. More commonly known as non-compete agreements, these documents are contracts preventing an employee from working for a competitor in a similar market after leaving a job. This issue is on the minds of Pennsylvania legislators… Read On
