Pennsylvania Limited Liability Company Operating Agreements Must Be Signed (or at least agreed to) by All Members -or- Why LLC Minority Interest Holders Might Rather be in Pennsylvania

April 19, 2017

It seems obvious, doesn’t it? A limited liability company operating agreement governs the relationships among a limited liability company (“LLC”), its owners (called “Members”), and the people running the LLC (who may be Members or... Read more

The Pennsylvania Medical Marijuana Act’s Impact on Municipal Zoning

April 6, 2017
By Matthew Korenoski
Posted in Business Services, Public and Non-Profit

With the passage of the Medical Marijuana Act (the “Act”) on April 17, 2016, municipalities throughout the Commonwealth have had their fair share of concerns about how this law will affect them. Given the stigma attached to marijuana in general,... Read more

Correcting “Small” Errors in Form 1099 and Form W-2 in 2017

March 22, 2017
By S. John Kelly
Posted in Business Services

Effective for forms filed in 2017, Congress provided that businesses (“payors”) do not have to correct “small” errors on Form 1099s and Form W-2 that they issue.  Errors are “small” if the error is $100 or less in dollar amount or $25... Read more

IRS Tax Notices – Do you have to fight a tax assessment for “$.00”?

March 13, 2017
By S. John Kelly
Posted in Business Services

Some days, computers make all of our lives more difficult. Some days, the IRS is right when it claims that “$.00” does not mean zero dollars.  Some days, you have to fight  nonsensical tax assessments. In a recent case, the IRS sent a... Read more

Using Mindfulness to Enhance Your HR Function – Recruiting

March 6, 2017

Reminder: Turn off any distractions.  Take a few minutes to relax.  Keeping the distractions off, turn your full attention to your recruiting efforts.  Honestly, but without judgment, answer the following questions: How do you recruit new... Read more

Using Mindfulness to Enhance Your HR Function – Introduction

March 6, 2017

There’s been much talk about mindfulness.  Many of you will recognize it as part of a yoga or meditation practice.  Don’t worry.  I’m not going to suggest that you meditate or strike a pose in the office.  I am going to ask you to do... Read more

PA Proposed Tax Increases – Governor Wolf’s Budget Proposal for 2017

March 6, 2017
By S. John Kelly
Posted in Business Services

To balance his budget, Governor Wolf has proposed the following tax law changes: Collect a 6 percent severance tax on natural gas extraction from all formations. Effective date – July 1, 2017.  A credit would be allowed for... Read more

“Hey Alexa…Are you Discoverable Evidence?”

February 27, 2017

Alexa, the friendly personal assistant voice of the Amazon Echo and Dot devices, can do  everything from streaming music and news updates to ordering pizza.  Alexa also has the ability to answer questions when asked, but one question Alexa may not... Read more

PA DEP Reports Seismic Activity Near Well Site

February 21, 2017

On February 17, 2017, the Pennsylvania Department of Environmental Protection (“PA DEP”) released a report investigating four low-magnitude earthquakes that occurred on April 25, 2016 near a well pad in Lawrence County.  The... Read more

Pennsylvania 2017 Tax Amnesty – Discount Tax Relief

January 30, 2017
By S. John Kelly
Posted in Business Services

During the 60-day period from April 21 to June 19, 2017, the Pennsylvania’s Department of Revenue (“PA DOR”), will offer Tax Amnesty for pre-2016 taxes.  Taxpayers owing PA state taxes (such as PA employer payroll tax, corporate income tax,... Read more