New IRS Rules Regarding Partnership Audits (including LLCs), Part II

By Rudman Winchell Attorney Jonathan P. Bench, Esq

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 […]

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To Gift or Not to Gift

By Rudman Winchell Attorney Joy A. Trueworthy

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 […]

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How Not to Use Surveillance in an FMLA Situation

By Rudman Winchell Attorney Anne-Marie L. Storey, Esq.

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 […]

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Marijuana’s Legal Limbo Poses Challenges for Municipalities

By Rudman Winchell Attorney Jonathan Hunter

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 […]

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Why is a deposit so necessary to a purchase and sale agreement?

By Rudman Winchell Attorney Cynthia M. Mehnert

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 […]

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By Rudman Winchell Attorney Brent A. Singer

                It has been almost eighteen years since the U.S. Department of Health and Human Services, late in 2000, issued the HIPAA Privacy Rules to promote the privacy of individuals’ “protected health information.”  Shortly thereafter, patients started seeing in their doctors’ offices “Notices  of Privacy Practices”—usually in little pamphlet forms, or else just printed on […]

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The Forgotten Step in Estate Planning: Beneficiary Designations

By Rudman Winchell Attorney Rachel Trafton

Individuals often believe that a last will and testament is sufficient estate planning. However, a complete estate plan includes a last will and testament and planning for incapacity with a financial power of attorney and an advance health care directive. In some cases, a revocable living trust will also be included in the estate plan. […]

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New IRS Rules Regarding Partnership Audits (including LLCs), Part I

By Rudman Winchell Attorney Jonathan P. Bench

This blog will be part one of three regarding the new IRS BBA Rules regarding partnership audits that went into effect on January 1, 2018. Background: For over 35 years the IRS has wrestled with effectively auditing partnerships and their partners (including LLCs and their members, once LLCs began being widely used in the 1990s). […]

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Ensuring Compliance with Harassment Training Obligations

By Rudman Winchell Attorney Anne-Marie Storey

The national attention given recently to sexual harassment serves as a good reminder to Maine employers of their obligations to employees in this context. In addition, the first of a new year is always a good time to renew a commitment to a harassment free workplace and ensure compliance with training requirements. In terms of […]

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U.S. Department of Labor’s OSHA Extends Compliance Date for Electronically Submitting Injury, Illness Reports to December 15, 2017

By Rudman Winchell Attorney Frank T. McGuire

To allow affected employers additional time to become familiar with a new electronic reporting system launched on August 1, 2017, the U.S. Department of Labor’s Occupational Safety and Health Administration (OSHA) announced on November 22, 2017, that it has extended the  date by which employers must electronically report injury and illness data through the Injury Tracking Application (ITA) […]

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