SMGG Blog

Voluntary Post-Adoption Contact Agreements and Their Enforceability

October 13, 2017
By John Scialabba
Posted in Adoption

Voluntary post-adoption contact agreements are legally binding “contact” agreements that are made between birth and adoptive families. Such agreements govern the contact between the child and his or her biological relatives after the adoption... Read more

Taking a Job Overseas When Your Spouse Remains Behind – Tax Planning

October 5, 2017
By S. John Kelly
Posted in Business Services

It is common when taking a foreign assignment for the employee to keep a US state issued driver’s license and voter registration.  However, those documents can complicate the employee’s US tax situation when the employee’s spouse has to stay... Read more

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

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