News & Insights

Insights

Fringe Benefits for Partners and Owners of LLCs and S Corporations

By: A. Lee Lundy
May 7, 2013
Partnerships, limited liability companies ("LLCs") taxed as partnerships and S corporations have various tax advantages and are often chosen by owners of businesses as favored business structures. There are, however, some disadvantages to such structures; the owners can take advantage of fewer tax-f... Read more >
Insights

Asset and Stock Acquisitions for Cash: Structural and Tax Differences

By: A. Lee Lundy
May 7, 2013
When buying or selling a corporate business, a business manager has a choice: is the transaction to be a purchase and sale of assets or a purchase and sale of corporate stock? The buyer of the assets or stock ("Buyer") and the seller of the business ("Seller") will be motivated to different answers ... Read more >
Insights

Beware of Seals

By: William C. Sammons
May 7, 2013
Real estate developers, builders, and contractors regularly enter into agreements that contain the words, often in the "testimonium" clause just before the signature lines, "witness my hand and seal" or "signed and sealed," and probably think little of it. And those who operate under a corporate str... Read more >
Insights

Drafting and Litigating Use Exclusives

By: William C. Sammons
May 7, 2013
Commercial leases, particularly leases in retail shopping centers, often contain provisions (known as "use exclusives") that prevent the landlord from leasing space in the same mall, center, or area to a business that sells products or services similar to those sold by an existing tenant.  Coun... Read more >
News

Gregory M. Garrett Appointed To ABA's Section of Antitrust

May 7, 2013
Gregory M. Garrett has been appointed to the inaugural position of Young Lawyer Representative on the ABA's Section of Antitrust Law's Exemptions & Immunities Committee for the 2010-2011 year.  As the first appointee to the Committee, Mr. Garrett will be assisting the Committee in its goal ... Read more >

Diane V. D'Aiutolo Elected President Of Network 2000

May 7, 2013
Diane V. D’Aiutolo has been elected to President of Network 2000.  She previously held the offices of Vice President and Secretary. Network 2000 has been opening doors for women since 1993.  Their mission is to promote the advancement of women in professional and executive positions. ... Read more >
Insights

Maryland Law Shortens Separation Period For Divorce

By: Ferrier R. Stillman
May 7, 2013
For situations in which a couple separates, but one spouse does not want to end the marriage, a new law in Maryland shortens the separation period to file for a no fault divorce from two years to one year. Prior to the enactment of this law, if husband and wife "mutually and voluntarily" agreed t... Read more >