Latest Posts

Nauman Smith Prepares to Celebrate 150 Years – Unveils New Logo and Website

As the firm approaches 150 years in practice in 2021, the firm renewed its commitment to providing quality legal work, practical solutions and personal attention. This year, despite the challenges of a pandemic, Nauman Smith completed a lengthy strategic planning process designed to help the firm prepare for the evolving legal needs of businesses, individuals and nonprofit organizations in south central Pennsylvania… Read On

The Limitations of Presidential Power to Withhold Funds from Schools That Do Not Reopen

President Donald Trump tweeted on July 8, 2020 that he was considering withholding funding from schools that did not reopen for the start of the 2020-2021 school year because of the COVID-19 pandemic.  The granting or withholding of funding, however, is not a power that President Trump clearly possesses as the head of the federal executive branch. … Read On

Are Business Expenses Paid with Proceeds of Paycheck Protection Plan Loan Deductible for Federal and Pennsylvania Income Tax Purposes?

On March 27, 2020, the President signed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) into law.  The CARES Act added the Paycheck Protection Plan (“PPP”) to the Small Business Act at Section 7.  15 U.S.C. 636(a)(36)(A)(viii).  The PPP allowed qualifying businesses to take out a forgivable loan to use for payment of payroll costs… Read On

Municipal Efforts to Combat Homelessness

Many municipalities, confronted with rising numbers of persons who are homeless and homeless encampments, have resorted to public camping and disorderly conduct ordinances to combat the phenomenon.   There are three basic types of homelessness: (1) chronic, (2) transitional, and (3) episodic.  The categories are largely as their names suggest.  Persons are chronically homeless if they have… Read On

NCAA Limitations on Athletic Scholarships From Third Parties

Scholarships can be extremely beneficial in supporting athletes during college, but the National Collegiate Athletic Association (NCAA) places certain restrictions on funding that is awarded on the basis of athletic achievement.  The NCAA is led by its members and aims to support the well-being and success of college athletes.  The organization funds championships and travel costs… Read On

The Hidden Danger of Escalating Excise Taxes On Donor Advised Funds

Although the term had been in use for some time, a donor advised fund was not defined for federal income tax purposes until 2006 when a definition was placed in the U.S. Tax Code (“Code”) at § 4966 by the Pension Protection Act (“PPA”).  As defined in the Code, a donor advised fund is a fund established by an organization described in IRC § 501(3)… Read On

The History of Executive Powers to Enforce Mask-Wearing Requirements

The extent of executive powers has come to the forefront of legal conversations as states across the country take varying approaches to addressing the COVID-19 pandemic.  In Pennsylvania, Governor Tom Wolf has passed state mandates for social practices such as physical distancing and wearing protective facial coverings in public.  These moves have been contentious with some groups… Read On

Supreme Court’s Bostock Decision Interprets Title VII to Protect Employees from Discrimination Based on Sexual Orientation or Gender Identity

Employment law has experienced a new development with the October 2019 Supreme Court decision in Bostock v. Clayton County, Georgia.  The Bostock decision expands the understanding of classes protected from discrimination under Title VII. Title VII is part of the Civil Rights Act of 1964, and it describes the federal laws protecting employees from discrimination on various characteristics… Read On

An Employer’s Duty to Inquire About An Applicant’s Criminal Background

It can be challenging to know how deeply an employer is required to look into the background of potential employees.  Background checks provide greater security for employers, but vetting too strictly can lead to discrimination and unnecessary exclusion. Understanding the level of liability that employers may face when hiring an employee with a criminal background is helpful in finding the appropriate balance… Read On

Accessing Public Records in Pennsylvania During the Pandemic

The COVID-19 pandemic has decreased government transparency in Pennsylvania.  After Governor Wolf declared a statewide disaster declaration in March 2020, many agencies suspended processing of Right-to-Know Law (RTKL) requests.  In response, the General Assembly unanimously passed Act 77 of 2020 to ensure Commonwealth agencies continue to timely process RTKL requests.  The Office of Open Records (OOR) has issued guidelines governing responses by Commonwealth agencies RTKL requests for the remainder of the disaster emergency… Read On