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Member Articles


Rethinking Business Operations in the Wake of COVID-19

Author: Carol M. Goodman When businesses re-open their doors, their worlds will be different for some time. It will truly be pre-COVID, and post-COVID. For many, the transition into the post-COVID world will be even mo ...

The Importance of Clear Tax Allocation Agreements

Authors: Stephen Selbst and Gabrielle Fromer In Rodriguez v. Federal Deposit Insurance Corp., the United States Supreme Court ruled on February 25, 2020, that a $4.1 million tax refund belonged to the bankruptcy estate ...

Consequences of Brexit in Spain

Following the confirmation of the UK exit from the European Union on 31 January 2020, a transition period has been established until 31 December of this year. The aim of said period is allowing for the adaption and negot ...

Sharon C. Lincoln Authored, "Employers May Make Tax-Free Disaster Relief Payments to Employers," Published in SumNews

Section 139 of the Internal Revenue Code provides that any “qualified disaster relief payment” does not constitute taxable income to an individual. Read Sharon Cramer Lincoln's article, “Employers May Make Tax-Fre ...

Endowment Fund Guidance, Deadline Extension and Other Relief for Massachusetts Charities and Non-Profit Organizations

The Massachusetts Attorney General’s Office, Non-Profit Organizations/Public Charities Division (the “Division”) has recently released timely and helpful guidance for nonprofit organizations. On April 28, 2020, th ...

Remote Notarization Now Possible in Massachusetts

On April 27, 2020, Governor Charlie Baker signed into law “An Act Providing For Virtual Notarization To Address Challenges Related To COVID-19” (the “Act”), which will allow the execution of notarized documents a ...

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