Yearly Archives: 2011

To see articles written by our attorneys on a range of topics, just use the links to the right.
Legal Concerns for Adventure Sports and Outdoor Organizations: Basic Questions

Organizations and businesses that operate adventure sports and/or outdoor activities confront special legal issues that their executives need to consider. This introductory article seeks to address those issues and provides basic guidance for assessing the need for legal advice specifically tailored to an outdoor/adventure organization. First Basic Issue: Waivers. Most organizations that allow participants to…MORE

Author: Adam Van Grack

Recapitalizing Your Business to Maintain Control

A major challenge for closely held family businesses is how to transfer ownership to the next generation without losing control. For some closely held family businesses, the owner will take whatever steps are necessary to maintain control over his business even if it means a viable succession plan is not put into place. Relatively few…MORE

Author: Ronald E. Lyons

Monthly Tax Tip: Worker Classification Disclosure

The IRS recently announced a new voluntary settlement program for employers that have misclassified their employees as independent contractors or other nonemployees. The Voluntary Classification Settlement Program (VCSP) offers employers a significantly reduced penalty framework, as well as audit protection for previous years, in exchange for agreeing to prospectively treat any and all misclassified workers…MORE

Author: Robb A. Longman

When Does the Clock Start for Employees Working from Home?

In today’s varied work environment, more and more employees are performing some type of employment related service from home. This triggers issues to determine when the compensable portion of the work day begins. If an employee reviews his work e-mails or remotely logs on to the company network from home before leaving for the office,…MORE

Author: Ronald E. Lyons

Monthly Tax Tip: Innocent Spouse Relief

Individual taxpayers filing joint returns with their spouse have always been entitled to relief, individually, when a joint liability has accrued and the cause of the liability is the fault of the other spouse. This is based upon what is commonly known as innocent spouse relief. Regardless of whether the parties are still married and…MORE

Author: Robb A. Longman

Minimum Wage Law Update – Tip Credit Regulation Change

Are you in compliance with the new minimum wage regulations applicable to tipped employees that took effect on May 5, 2011? Read on to find out. For purposes of this article, a tipped employee is one who customarily and regularly receives more than $30 per month in tips. Employers are permitted to take a tip…MORE

Author: Lynn Perry Parker

Tradesecrets: Protect Them or Lose Them

Every business has trade secrets consisting of confidential and proprietary information such as its business processes, marketing plans and client and price lists, all of which are integral to the success of the business. The absence of affirmative action by the business owners to protect trade secrets can be catastrophic. The primary threats to a…MORE

Author: A. Howard Metro

How to Recognize and Respond to Identity Theft

Identity theft is a growing problem nationwide and its effect on victims can be devastating. Identity thieves often use a stolen identity to open accounts, including credit cards and utility accounts, to ruin one’s credit history. On occasion, identity thieves do not stop there. They may also use their victim’s tax-related information, causing significant problems…MORE

Author: Robb A. Longman

Monthly Tax Tip: Payment of Payroll Taxes

Many businesses use a payroll service to file and remit their payroll tax payments. The use of a payroll service simplifies business’ payroll responsibilities because the business itself does not have to worry about the weekly or bi-weekly deposits or calculating employee withholdings. When using a payroll service, business owners need to be aware that…MORE

Author: Robb A. Longman

When a Guaranty Is Not a Personal Guaranty

A recent case from the Maryland Court of Special Appeals addressed the issue of whether the guaranty of a managing partner of a limited liability company triggered personal liability. In the case of Uduak J. Ubom v. SunTrust Bank, the Court focused on the nature of the signature by the managing partner of the LLC under…MORE

Author: Ronald E. Lyons

2011 Tax Law Changes in Maryland

Tax laws change all the time. Seven recent changes in the law are discussed below so that taxpayers are aware of the changes and have the opportunity to take full advantage of the law to maximize their deductions or to resolve outstanding issues with the IRS. Bonus Depreciation In an effort to assist business, the…MORE

Author: Robb A. Longman

Annual Report Nightmares: Forfeitures and Deficiencies

To maintain good standing, entities formed in Maryland, Virginia and the District of Columbia, such as corporations, limited liability partnerships, limited liability companies (and the list goes on…) must file annual (Maryland or Virginia) or biennial (District of Columbia) reports (annual reports for cooperatives/associations), pay fees and in some states taxes, based on the report…MORE

Author: A. Howard Metro

Maryland “Healthy Retail Employee Act”

Effective March 1, 2011, the Maryland Healthy Retail Employee Act (“Act”) went into effect. The new law requires retailers to provide their employees with mandatory shift breaks depending upon the number of hours worked. The Act applies to employers engaged in a retail business or retail franchise having the same trade name with 50 or…MORE

Author: Ronald E. Lyons

Encroaching Branches or Falling Trees: Rights and Liabilities of Property Owners

Our area is graced with an abundance of mature trees, many of considerable size. The maturity of the tree canopy is part of what gives many local residential areas their character and contributes greatly to their livability and charm. The severe storms that have visited the region in recent years, however, also remind us of…MORE

Author: Beth Tomasello