Articles

For demonstration purposes this may be an extreme example. However, it did get your attention and hopefully, will trigger your interest to consider a Roth conversion as part of your overall estate planning.

Employers should expect the recent U.S. Supreme Court’s reasoning to be used to challenge employer Diversity, Equity, and Inclusion (DEI) initiatives and hiring practices.

It is common for parents to want to deed their home to their children for a variety of reasons. Specific to Pennsylvania is the desire to avoid probate, probate fees and inheritance tax (even though probate in Pennsylvania is a relatively simple process).

The PWFA builds upon the protection afforded to pregnant workers by requiring employers to provide reasonable accommodations to a worker’s known limitations as they relate to pregnancy, childbirth, or other related medical conditions, so long as the accommodations will not cause the employer any undue hardship. It is important for employers to familiarize themselves with changes and requirements of the law to ensure they are in compliance, as we will see the PWFA go into effect on June 27, 2023.

The Mergers & Acquisitions Process Overview Series is a sequence of five articles about the purchase and sale process. It is intended to provide business owners with a broad overview of the transaction process and answer some of the questions that are frequently asked. Part 5: Ancillary Closing Documents and Post-Closing Techniques.

The Mergers & Acquisitions Process Overview Series is a sequence of five articles about the purchase and sale process. It is intended to provide business owners with a broad overview of the transaction process and answer some of the questions that are frequently asked. Part 4: The Acquisition Agreement.

The Mergers & Acquisitions Process Overview Series is a sequence of five articles about the purchase and sale process. It is intended to provide business owners with a broad overview of the transaction process and answer some of the questions that are frequently asked. Part 3: Due Diligence.

The Mergers & Acquisitions Process Overview Series is a sequence of five articles about the purchase and sale process. It is intended to provide business owners with a broad overview of the transaction process and answer some of the questions that are frequently asked. Part 2: Letter of Intent (LOI).

The Mergers & Acquisitions Process Overview Series is a sequence of five articles about the purchase and sale process. It is intended to provide business owners with a broad overview of the transaction process and answer some of the questions that are frequently asked. Part 1: general seller and buyer motivation.

On Thursday, April 6, 2023, the U.S. Supreme Court affirmed a preliminary injunction allowing a transgender middle school student to compete on the girls’ cross country and track teams at her school, signaling that a majority of the justices may not yet be ready to address this hot-button social issue.

There has been a proliferation of lawsuits alleging breach of fiduciary duty in 401(k) and 403(b) plans. Although the cases of note involve larger employers and the corresponding larger 401(k) or 403(b) plans, fiduciaries of plans of all sizes should heed the warnings and lessons from the cases that populate the retirement plan news on a regular basis.

While there are many ways to achieve your philanthropic goals, making donations through a personal retirement account (such as an individual retirement account or IRA) can be very effective.

It is too easy to focus only on complying with the rules regarding required minimum distributions (RMD). Your planning should encompass not only distributions upon death, but should also include a lifetime distribution strategy that is coordinated with your estate plan.

Before taking any distribution prior to age 59½, every participant and IRA owner should review the available exemptions from the premature distribution penalty and confirm that an available exemption applies.

2022 mergers and acquisitions among insurance agencies and brokers in the U.S. and Canada declined 17% from the record set in 2021.