Robert McCarthy

There are numerous factors to consider both before and during an M&A transaction. Peter Cifichiello discusses how to prepare for the various stages of the deal in Massachusetts Lawyers Weekly's M&A Spotlight https://lnkd.in/ewVpbRjy

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There are numerous factors to consider both before and during an M&A transaction. Peter Cifichiello discusses how to prepare for the various stages of the deal in Massachusetts Lawyers Weekly's M&A Spotlight https://lnkd.in/ewVpbRjy

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There are numerous factors to consider both before and during an M&A transaction. Peter Cifichiello discusses how to prepare for the various stages of the deal in Massachusetts Lawyers Weekly's M&A Spotlight https://lnkd.in/ewVpbRjy

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Can emails between a Grantor and attorney amend a trust? 📧 The New Hampshire Supreme Court in In Re Omega Trust says yes! Linda Kotis provides members with expert commentary on this significant case and its impact on trust modifications. 🔗 Read here: https://hubs.li/Q02Qvkw40 . . . #TrustLaw #EstatePlanning #LegalUpdates #Trust

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The practice of "sales chasing" or "welcome stranger", by a tax assessor, is limited in reported court decisions to occurrences in municipalities that do not conduct regular reassessment programs. In our inaugural NY Law Journal column, my law partner, Kevin M. Clyne, CRE Commercial Property Tax Attorney - Advisor and I contend that the practice can occur as often, if not more frequently, but is more difficult to spot, in reassessment jurisdictions - and we look at the proper method of proving your case. https://lnkd.in/gmCAWTrk

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For years, the instructions to the Massachusetts estate tax return, the MDOR estate tax guide, and the Massachusetts estate tax statute Chapter 65C have failed to acknowledge that the imposition of an estate tax on non-Massachusetts real estate was unconstitutional despite the fact the MDOR conceded its unconstitutionality in Dassori v. Comm’r of Revenue, No. MI14E0042GC, (Middlesex County Prob. & Fam. Ct, June 30, 2016). It now appears that the legislature has finally given up their attempts to tax non-Massachusetts real estate, as last week General Laws Chapter 65C § 2A was amended to specifically exclude non-Massachusetts real estate from the Massachusetts decedent's estate for the purposes of calculating the Massachusetts estate tax. 2023 MA H 4799. The statute goes even further to make this amendment effective for deaths occurring on or after January 1, 2023, which means estates that included non-Massachusetts property in their return may be entitled for a refund.  If you have any questions on these new estate tax developments or how to handle a claim for a refund, please contact our office and we would be happy to assist you.

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Martin D. Hauptman, Esq., CPA, Partner in the Tax, Trusts, and Estates Practice Group at Mandelbaum Barrett PC, discusses the recent 3rd Circuit Court of Appeals decision upholding New Jersey's partnership filing fee, rejecting Energy Transfer L.P.'s constitutional challenge. This ruling underscores state authority over such fees and impacts businesses with significant out-of-state operations. Click the link below to read the full tax update! #TaxLaw #LegalUpdate #StateTaxes #BusinessLaw #NJLaw #PartnershipFee #LegalInsights #TaxPlanning

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Everyone who obtains a divorce in Massachusetts has to file a financial statement. In our latest All in the Family blog post, Catherine Spanu discusses the different types of financial forms, how often they need to be updated, helpful documents to have on hand when completing the forms, and the importance of filing an accurate financial statement https://lnkd.in/ePJ6mVnr@

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The Delaware Supreme Court’s decision in Kellner, a case involving advance notice bylaws adopted in the wake of the recent universal proxy rules, provides important guidance to companies and boards in a developing area of law. Faiz Ahmad | Art Bookout | Steve Daniels | Allison Land | Joseph Larkin | Edward Micheletti | Jenness Parker | Rick West #delaware #litigation #corporategovernance #mergersandacquisitions #boardofdirectors

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There are numerous factors to consider both before and during an M&A transaction. Peter Cifichiello discusses how to prepare for the various stages of the deal in Massachusetts Lawyers Weekly's M&A Spotlight https://lnkd.in/ewVpbRjy

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What is your law firm's practice? "Now, a prominent Wall Street law firm is taking a more direct approach with protesters. Sullivan & Cromwell, a 145-year-old firm that has counted Goldman Sachs and Amazon among its clients, says that, for job applicants, participation in a protest — on campus or off — could be a disqualifying factor. The firm is scrutinizing students’ behavior with the help of a background check company, looking at their involvement with pro-Palestinian student groups, scouring social media and reviewing news reports and footage from protests. It is looking for explicit instances of antisemitism as well as statements and slogans it has deemed to be “triggering” to Jews, said Joseph C. Shenker, a leader of Sullivan & Cromwell. Candidates could face scrutiny even if they weren’t using problematic language but were involved with a protest where others did. The protesters should be responsible for the behavior of those around them, Mr. Shenker said, or else they were embracing a “mob mentality.” Sullivan & Cromwell wouldn’t say if it had already dropped candidates because of the policy. “People are taking their outrage about what’s going on in Gaza and turning it into racist antisemitism,” Mr. Shenker said. Private employers in the United States can hire whom they want, with only a few restrictions meant to prevent discrimination. Some have fired workers over their actions or statements since Hamas’s Oct. 7 attack on Israel. Sullivan & Cromwell’s policy stands out because of the way it holds applicants accountable for the actions of others, and considers commonly used protest slogans to be out of bounds. No other law firm on Wall Street has publicly discussed a similar policy toward protesters, but leaders at four of Sullivan & Cromwell’s elite rivals privately said they are considering adopting similar rules. To Sullivan & Cromwell’s critics, the policy is an effort to silence criticism of Israel on campus and to paint all protesters as equivalent to those who have been heckling and threatening Jewish students. ... Sullivan & Cromwell’s screening will take place after students apply for a job or arrange for an interview through top law schools, including Harvard, Yale, Columbia and New York University. The firm has engaged a background check company, HireRight, to scour social media and recordings of public appearances for statements or actions about the conflict. Applicants will also be asked to list student groups they have joined. Participation at a protest or involvement in a group that Sullivan & Cromwell finds objectionable will prompt questioning. Applicants will have to explain their role, including what they did to stop other protesters from making offensive or harassing statements."

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