PLDO Law Blog
CANNABIS ADVERTISING IN THE AGE OF REGIONAL COMPETITION
Long gone are the days of a state-sanctioned marijuana program standing in isolation in a sea of neighboring prohibitionist states. Presently, over 35 states have legalized medical marijuana, and more than 15 have legalized recreational cannabis. With increased...
IMPORTANT MA DECISION ON SOFTWARE SALES TAX APPORTIONMENT
The case of Oracle USA, Inc. v. Commissioner of Revenue was recently decided by the Massachusetts Supreme Judicial Court in favor of the taxpayer. The case is important for at least two reasons: First, the Court found that Massachusetts taxpayers have a statutory...
YOU’VE BEEN HACKED: SHOULD YOU (OR YOUR INSURER) PAY THE RANSOM?
It’s 4:00pm on a Friday. You get a text message from a colleague saying they can’t log into their email. Then others start texting you with a similar message. Your IT person reports that there’s unusual activity on your computer network and they’re having trouble...
HOW TO AVOID AN UNWELCOME SURPRISE IN YOUR BUSINESS & ESTATE PLANNING STRATEGY
In 2015, the Rhode Island Division of Taxation issued Declaratory Ruling 2015-01. The question at issue was whether a non-Rhode Island resident decedent’s interest in a multi-member LLC that owned real property was sufficient to subject the decedent’s estate to the...
DOL Solicits Public Comment on Independent Contractor Proposed Rule
On September 22, 2020, the U.S. Department of Labor (the “DOL”) released a proposed regulation addressing when a service provider should be classified as an independent contractor rather than an employee. The change is important to both employers and service providers...
Cautionary Insight Regarding Bonuses and The Wage Act
Massachusetts and Rhode Island are among those states that have enacted a Wage Act, under which employees who receive less than their full compensation due can sue for treble damages. In fact, in Massachusetts, a Wage Act violation leads to mandatory treble damages....
Irrevocable Trusts: Taking Care of Yourself and Your Retirement
Many people do not consider protecting assets for future long-term-care costs until they, or their spouse, requires skilled nursing care. Others are aware of the high price of such care (in some cases more than $10,000 a month) but believe that they have saved enough...
In Real Estate, Proceed with Caution and a Surefire Contract
While the real estate market is experiencing significant upheaval at the moment with decreased inventory and more tentative buyers, we believe there will be a reasonably quick return to status quo in the real estate market. Potentially, there will be an increase in...
Trust Beneficiary Forfeits Beneficial Interest After Violating No-Contest Clause
In July, the Massachusetts Appeal Court in Capobianco v. Dischino Capobianco v. Dischino, 19-P-197 (Mass. App. Ct. Jul. 9, 2020) ruled that a beneficiary forfeited his beneficial interest in a Trust established by his parents when he filed an action seeking to remove...
