Experienced legal counsel for the people, businesses and communities of Maine.

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Rudman Winchell is a full service law firm serving the people, businesses and communities of Maine. With our vast legal resources and more than two dozen attorneys located in Bangor, we become a true strategic partner with the clients we serve.

Rudman Winchell's Practice Groups

Individual Family

Rudman Winchell attorneys provide expert guidance and on matters involving all aspects of Maine individual and family law including Divorce, Probate, Elder Law, Wills and Estate Planning.

Business Corporate

Rudman Winchell business attorneys regularly represent clients in all aspects of business and corporate law.

Litigation Trials

Rudman Winchell’s trial lawyers have extensive experience in both federal and state courts in a vast array of civil matters as well as criminal defense.

Municipal Government Law

Rudman Winchell represents clients' interests in administrative and enforcement proceedings before government agencies and boards, including appeals.

Insurance Workers Compensation

Rudman Winchell’s insurance law attorneys offer specialized representation to insurance companies and their insureds.

Real Estate Property

Rudman Winchell has a broad Maine based real estate practice. Our real estate attorneys provide representation of banks and other lending institutions

Employment Labor Law

Rudman Winchell’s experienced Employment and Labor attorneys advise clients on preventive strategies and positive solutions in Maine labor and workplace law.

Timberlands Natural Resources

Rudman Winchell is located in the heart of Maine's industrial timberlands, and is a trusted partner of the timber industry and other natural resource based enterprises.

Healthcare Hospitals

Rudman Winchell provides a comprehensive array of legal services to clients in the health care industry, throughout the state of Maine.

From the Attorney's Blog


From the Attorney's Blog

Consolidating Payrolls with Agents or Common Paymasters

Large businesses may be made up of dozens of entities, each with its own payroll.  Where employees move between these various member entities, the business may be subject to over collection of payroll taxes.  Two methods by which certain employers may be able to consolidate payrolls and potentially avoid over collection of taxes is through a common paymaster or Section 3504 agent.  Common Paymaster If two or more related corporations employee one individual at the same time, and pay the individual through a so-called “common paymaster,” the corporations are considered to be a single employer for tax purposes and pay no more in social security tax that a single employer would pay. The common paymaster provisions only apply, however, where an employee is concurrently employed by the employers, one of which must also be the common paymaster.  Concurrent employment means that the employee performs services for each entity compensating the employee through the paymaster, not just for the benefit of the group of employers.  Thus, a common paymaster is not a practical method of consolidating payrolls in situations where employees…

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