SMGG Blog

Municipal Drone Law Regulation and Enforcement

August 25, 2017

The introduction of unmanned aircraft systems (“UAS”), known more colloquially as “drones,” into mainstream society has resulted in a significant uptick in consumer purchasing. Flying drones appeals to people. They enjoy piloting their... Read more

Will You or Won’t You?: Why Writing a Will is the Right Choice

August 22, 2017
By Jillian Zacks
Posted in Estates and Trusts

By: Jillian F. Zacks[1] For many, estate planning may seem like an emotional and daunting endeavor. What’s more, writing a will may seem like something only done by those more mature in life with a trove of... Read more

So…It Doesn’t Matter That My Spouse Is a Liar and a Cheater?!?! (Pennsylvania – The “No Fault” State)

August 22, 2017

In order to end one’s marriage in the past, a spouse was forced to prove to the court that there existed acceptable grounds for divorce (i.e. fault like willful and malicious desertion by a spouse, adultery, cruel and barbarous treatment, bigamy,... Read more

Department of Health Selects ‘Seed-to-Sale’ Vendor For Medical Marijuana Dispensaries and Growers/Processors

April 28, 2017

By: Erica L. Laughlin[1] NOTHING IN THIS DOCUMENT IS INTENDED OR SHALL BE CONSTRUED AS ADVICE TO PARTICIPATE IN, OR COUNSEL WITH RESPECT TO, CRIMINAL OR FRAUDULENT ACTIVITIES. POSSESSION, DISTRIBUTION AND SALE... Read more

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