New DOL Opinion Letter Addresses FMLA Question
On April 12, 2018, the federal Wage and Hour Division (WHD) of the DOL issued its first opinion letters since 2009. One of the letters addressed an issue under the FMLA. The question posed by the employer was whether a non-exempt employee’s use of a 15-minute rest break every hour for a serious health condition […]Read More
What is a Phase I Environmental Site Assessment and When Should I Get One?
Recently we assisted a client looking to purchase a commercial industrial site that leased heavy equipment. Prior to completing the transaction, the buyer got a Phase I Environmental Site Assessment (ESA). A Phase I ESA is an investigation of a subject property by an environmental professional that reviews current and past history of the property, […]Read More
Estate Planning and Elder Law: Tax Planning in 2018
On December 22, 2017, the President signed into law the Tax Cuts and Jobs Act. The changes to the Internal Revenue Code impact virtually every individual and business and are generally effective in 2018. Estate and Gift Tax The federal gift, estate, and generation-skipping tax credits will shelter gifts and estates up to $11.2 million […]Read More
Starboard Leadership Consulting Announces A New Hire
Starboard Leadership Consulting, an affiliate of Rudman Winchell, is pleased to announce that they have added Mike Hyde, of Trenton Maine, to their team of consultants. Hyde will join Starboard as a Consulting Partner and brings with him 40 years of experience in nonprofit management, most recently as Vice President for External Affairs and Strategic […]Read More
Carin L. Sychterz to join Rudman Winchell as the Manager of Business Development.
Rudman Winchell is delighted to announce that Carin Sychterz, previously of Maine Career Connect, has joined them as the firm’s new Manager of Business Development. “While I am extremely proud of everything that I accomplished at MCC and will remain on the Advisory Committee, I am excited to be working with a team of attorneys […]Read More
New IRS Rules Regarding Partnership Audits (including LLCs), Part II
This blog is part two of three regarding the new IRS BBA Rules that went into effect on January 1, 2018. Background: The new IRS “BBA Rules” reduce the partnership audit burden on the IRS by placing an increased burden on the current partners to both: (1) satisfy tax deficiencies for prior tax years and […]Read More
To Gift or Not to Gift
One of the many federal tax changes in 2018 is that the annual gift tax exclusion amount has increased from $14,000 to $15,000. This change is actually due to inflation rather than the Tax Cuts and Jobs Act of 2017 signed into law this past December. What does the exclusion amount really mean? The exclusion […]Read More
How Not to Use Surveillance in an FMLA Situation
A recent decision from the US District Court in Idaho provides some useful reminders of what can constitute interference and retaliation under the FMLA. As our readers know, it is a violation of the federal FMLA to interfere with, restrain, or deny the exercise or attempted exercise of FMLA rights by an employee. Courts have […]Read More
Marijuana’s Legal Limbo Poses Challenges for Municipalities
On November 8, 2016, Maine voters approved a ballot question legalizing possession and use of marijuana by persons 21 and older, and to allow commercial cultivation and sale of marijuana, subject to state and local regulation. The new law, the Marijuana Legalization Act, took effect January 30, 2017, but the Legislature imposed a moratorium on […]Read More
Why is a deposit so necessary to a purchase and sale agreement?
Several times clients that are purchasing real estate have asked, “Do I really need to give a deposit?” The parties say “This is a friendly transaction, is it really necessary to give the seller a deposit when entering into a purchase and sale agreement? There are actually several good reasons for requiring a deposit with […]Read More