Kevin Whitmore, an investment representative with Eldridge Investment Advisors in Manchester, NH, has received certification as a Divorce Financial Analyst from the Institute for Divorce Financial Analysts.™
The role of the
CDFA™ is to assist the client and his/her lawyer to understand how
the financial decisions he/she makes today will impact the client’s
financial future.
Whitmore joined Eldridge Investment Advisors in 2005 where he manages investment portfolios for growth and income with
an emphasis on tax efficiency. As an independent financial advisor, he
is dedicated to providing personal wealth planning and asset management
services through a fee-based platform.
Law Links | Health Links
Connecting legal, health and marketing resources with a New England focus — since 2003.
4/29/13
4/19/13
How To Avoid Employee Retaliation Claims
Massachusetts employment lawyer Robert M. Shea writes in a recent article on retaliation claims, that such claims now account for 37% of all claims filed with the U.S. Equal Employment Opportunity Commission (EEOC). He cites two reasons: the laws have broadened the scope of those protected against retaliation, and that by their nature, retaliation claims have a higher success rate when compared to other types of claims such as harassment.
Shea offers for employers these five steps on how to avoid retaliation claims:
Shea offers for employers these five steps on how to avoid retaliation claims:
1. Implement a policy prohibiting unlawful retaliationEach of these steps is discussed in more detail in the full article. To ready the article, click on: Steps to Avoid Claims of Unlawful Retaliation.
2. Provide managers and supervisor with training
3. Do not ignore or isolate claimants
4. Consider additional protective measures
5. Closely review subsequent employment actions
4/16/13
Obama Care for Employers — USLAW Webinar
New Hampshire employment lawyer Beth Deragon will be a co-presenter at Preparing to Implement ObamaCare, on Tuesday, April 30, 2013 (1 p.m. Eastern time), a webinar that will highlight for employers the provisions of the Patient Protection and Affordable Care Act
(PPACA), also known as "ObamaCare."
This webinar, offered through USLAW Employment EduNet, will strive to answer the following questions for employers:
This webinar, offered through USLAW Employment EduNet, will strive to answer the following questions for employers:
- Does the PPACA apply to my business?
- How do I determine whether I am a large employer subject to the act?
- If I am a large employer subject to the new law, what type of healthcare coverage must I offer and to whom?
- If I am a large employer and do not offer affordable healthcare to my full-time employees, what penalties can be assesses against me?
- If I am not a large employer, do I still have obligations under the PPACA?
3/29/13
H-1B Visa Cap Expected To Be Reached Quickly
Immigration attorney Grant Godfrey has published an H-1B Cap FAQ to explain what employers and employees can expect regarding the FY 2014 H-1B Visa season that opens on April 1, 2013. This is important for companies wishing to
sponsor foreign nationals for new H-1B “specialty worker” visas. The U.S. Citizenship & Immigration Service and
cautioned that this year’s H-1B Cap could be reached
within weeks, if not days of the cap opening up. Attorney Grant's FAQs help employers, and their employees, understand the implications if the H-1B Cap is reached quickly. Grant is an immigration attorney with Massachusetts business law firm Morse, Barnes-Brown & Pendleton with offices in Waltham and Cambridge, MA.
3/19/13
New York City Energy Lawyer Forms Boutique Firm
Boston-based Infoworks!, a marketing and communications consulting firm that assists small to medium sized law firms with strategic and hands-on web marketing services, announces the launch of a new website for New York energy law firm Funk & Zeifer LLP.
Funk & Zeifer was formed in May 2012 as a law boutique focused on
energy, construction, business and intellectual property law. The firm, located in New York City,
represents energy services companies,
utilities, governmental entities, businesses, schools, foundations, not-for-profits
and individuals. See recent energy transactions.
Founding partners are: Peter V.K. Funk, Jr.,
who focuses his practice on unregulated and regulated energy, renewable
and alternative energy, energy conservation, financings and
construction; and F. Ellen Zeifer, who focuses her practice on IP and art law and energy transactions.
3/11/13
CPA CPE Forum Scheduled for June 11, 2013 in Manchester, NH
Eldridge Investement Advisors (Manchester, NH) has announced the date of its next CPA CPE Forum, which will be held June 11, 2013 in Manchester. The full-day event will feature educational presentations for CPAs on topics such as social security, retirement plan compliance and ERISA regulation. CPAs can earn up to 8 1-hour continuing professional education (CPE) credits with the additional opportunity to receive up 10 CPE credits through take-home
materials. Details on the event are available via the event mailing list at: www.eldridgeco.com.
2/18/13
Developing an App? What You Need To Know About IP and Ownership
Massachusetts video game attorney Michael Cavaretta has written an article that is a must read for any aspiring or current app developer.
Cavaretta represents information and technology businesses, including Internet, videogame and other interactive media companies, software companies, and entertainment and publishing companies. He is experienced in strategic alliances, intellectual property licenses, videogame development and publishing deals, technology development and distribution transactions, and trademark and copyright protection and registration. His experience includes serving as director of licensing for Mattel Interactive, counsel for The Learning Company, Inc., which at the time was the second-largest consumer software company in the world, and director of strategic alliances for Sonera Corporation, a global provider of wireless Internet portals, games, content and mobile value-added services.
Developing an app? Make sure you own it! is published by Adobe Developer Connection in its Gaming section.It is a good read for developers as well as founders, employees, and independent contractors.
Cavaretta represents information and technology businesses, including Internet, videogame and other interactive media companies, software companies, and entertainment and publishing companies. He is experienced in strategic alliances, intellectual property licenses, videogame development and publishing deals, technology development and distribution transactions, and trademark and copyright protection and registration. His experience includes serving as director of licensing for Mattel Interactive, counsel for The Learning Company, Inc., which at the time was the second-largest consumer software company in the world, and director of strategic alliances for Sonera Corporation, a global provider of wireless Internet portals, games, content and mobile value-added services.
2/15/13
Top 10 IP Developments of 2012
Massachusetts patent attorney David Fazzolare has penned a Top 10 list of significant intellectual property developments of the past year. He prefaces the list by saying that the most obvious development has been left off the list as it could fill up a whole top 10 by itself — the America Invents Act.
Here is half of his top ten:
Here is half of his top ten:
1. Mayo Collaborative Services v. Prometheus Laboratories, Inc.To view the rest, you'll have to click through to the article: Top 10 Trends in IP.
2. Supreme Court Grants Cert in Isolated DNA Patent Case
3. Akamai Technologies Inc. v. Limelight Networks Inc. and McKesson Technologies Inc. v. Epic Systems Corp.
4. Rosetta Stone Ltd v. Google Inc.
5. Viacom International Inc. v. YouTube Inc.
2/11/13
Stephen Eldridge Among Top LPL Financial Advisors
Stephen F. Eldridge,
an independent financial advisor at Manchester, NH-based Eldridge Investment Advisors,
Inc., was recognized recently as a top financial advisor and named to the LPL
Financial Chairman’s Council. The honor is based on a ranking of
all registered advisors supported by LPL Financial LLC,
the nation’s largest independent broker-dealer, and is awarded to less
than 1% of the firm's 13,100 advisors nationwide. Steve has more than 39 years of direct industry experience as a financial advisor and retirement planning consultant. For more information, see: http://www.eldridgeco.com.
1/25/13
NH Employment Legislation to Watch in 2013
Eight bills before the New Hampshire Legislature in the 2013-2014 session have been identified by Employment Law blogger Beth Deragon as having potential impact on NH businesses. The bills will affect these areas of employment law.
NH Employment Legislation: Bills That Could Impact Your Business in 2013-14 Session
on her blog: NH Employment Law Blog for Business
- Minimum wage
- Worker's compensation
- Unemployment security
- Immigration
- Credit Checks
- Social Media
NH Employment Legislation: Bills That Could Impact Your Business in 2013-14 Session
on her blog: NH Employment Law Blog for Business
1/17/13
Boston Medical Malpractice Law Firm Receives National Recognition by U.S. News & World Report / Best Lawyers®
Boston law firm Lubin & Meyer has been awarded a national tier one ranking in the 2013 edition of U.S.
News - Best Lawyers "Best Law Firms." The firm received the top national ranking in the area of Medical Malpractice Law.
In addition, the firm has also been awarded a metropolitan (Boston)
tier one ranking in both the areas of Medical Malpractice Law and
Personal Injury Litigation.
The firm has received a metropolitan Boston tier one ranking each year since the Best Law Firm Rankings has been published, but this is the first time it received the national tier one ranking. Located in Boston with attorneys licensed and practicing in Massachusetts, New Hampshire and Rhode Island, Lubin & Meyer is known for its innovative style and large verdicts and settlements for medical malpractice lawsuit including birth injury cases. The firm has achieved some of the largest medical malpractice and personal injury verdicts in state history. The firm regularly obtains more $1 million-plus outcomes than any other individual firm
Read the full news item: Lubin & Meyer Receives National Recognition
The firm has received a metropolitan Boston tier one ranking each year since the Best Law Firm Rankings has been published, but this is the first time it received the national tier one ranking. Located in Boston with attorneys licensed and practicing in Massachusetts, New Hampshire and Rhode Island, Lubin & Meyer is known for its innovative style and large verdicts and settlements for medical malpractice lawsuit including birth injury cases. The firm has achieved some of the largest medical malpractice and personal injury verdicts in state history. The firm regularly obtains more $1 million-plus outcomes than any other individual firm
Read the full news item: Lubin & Meyer Receives National Recognition
12/18/12
IRC Section 409A Guide: Correcting Deferred Compensation Plan Violations
CONCORD, NH — Attorney Dodd Griffith,
a business lawyer with a background in corporate, tax, securities and
real estate law at Gallagher, Callahan and Gartrell, presented recently at the Annual Tax Forum sponsored by the New Hampshire
Society of CPAs and the New Hampshire Bar Association on correcting deferred compensation plan violations.
He covered the types of deferred compensation that are subject to the IRC 409A rules, common errors of noncompliance, and the penalties for failing to comply. He reviewed the IRC 409A self-correction program guidance offered by the IRS, and the current audit guidelines. Griffith along with Kenneth Wolfe, a CPA with Nathan Wechsler & Co., have co-authored an in-depth, 48-page guide to Section 409A and the 409A Rules. The guide can be downloaded at the following link: Correcting Operational and Document Failures to Comply with IRC Section 409A.
He covered the types of deferred compensation that are subject to the IRC 409A rules, common errors of noncompliance, and the penalties for failing to comply. He reviewed the IRC 409A self-correction program guidance offered by the IRS, and the current audit guidelines. Griffith along with Kenneth Wolfe, a CPA with Nathan Wechsler & Co., have co-authored an in-depth, 48-page guide to Section 409A and the 409A Rules. The guide can be downloaded at the following link: Correcting Operational and Document Failures to Comply with IRC Section 409A.
10/15/12
Banks: ATM Patent Settlement Group Deadline Is October 31
CONCORD, NH — Gallagher, Callahan and Gartrell, PC, has announced an
October 31, 2012 deadline to join its Multi-State Bank Group 3 for
purposes of negotiating sub-license agreements in response to claims of
patent infringement of ATM technology from Automated Transactions LLC
(ATL).
Banks across the country have received letters from ATL claiming that their ATM operations infringe patents held by the company. The Gallagher firm has previously organized two groups in the last year to negotiate sub-license agreements from ATL for their members. The currently organized group, Multi-State Bank Group 3, is the largest to date. The window for joining the group ends October 31, 2012. The group is open to any bank, whether or not it has received a letter from ATL. It even includes any bank engaged in litigation with ATL which can join without penalty.
For more information on joining this group, see the full news item here.
Related article from Gallagher law firm:
Banks across the country have received letters from ATL claiming that their ATM operations infringe patents held by the company. The Gallagher firm has previously organized two groups in the last year to negotiate sub-license agreements from ATL for their members. The currently organized group, Multi-State Bank Group 3, is the largest to date. The window for joining the group ends October 31, 2012. The group is open to any bank, whether or not it has received a letter from ATL. It even includes any bank engaged in litigation with ATL which can join without penalty.
For more information on joining this group, see the full news item here.
Related article from Gallagher law firm:
Banks find power in numbers when resolving ATM technology patent infringement claims
10/14/12
Probate Court Administration in Massachusetts
What is probate court? And when must you go through probate? According to estate attorneys at Moschella & Winston in Somerville, MA, there are two two types of probate administration in Massachusetts. (Probate is the legal process that takes place after someone dies.) See their Massachusetts Probate Court FAQ for more information.
The first type of probate involves a will, in which case a person’s estate and assets will pass according to the directions set forth in the will. The second form of probate is for people who die without making their wills, and is called "intestacy". In both cases, the probate court in Massachusetts oversees the distribution process. Following are a list of probate courts in Massachusetts.
For information on probate litigation, please see this FAQ on probate litigation.
The first type of probate involves a will, in which case a person’s estate and assets will pass according to the directions set forth in the will. The second form of probate is for people who die without making their wills, and is called "intestacy". In both cases, the probate court in Massachusetts oversees the distribution process. Following are a list of probate courts in Massachusetts.
- Barnstable Probate and Family Court
- Berkshire Probate and Family Court
- Bristol Probate and Family Court
- Dukes Probate and Family Court
- Essex Probate and Family Court
- Franklin Probate and Family Court
- Hampden Probate and Family Court
- Hampshire Probate and Family Court
- Middlesex Probate and Family Court
- Nantucket Probate and Family Court
- Norfolk Probate and Family Court
- Plymouth Probate and Family Court
- Suffolk Probate and Family Court
- Worcester Probate and Family Court
For information on probate litigation, please see this FAQ on probate litigation.
9/4/12
Banks Find Group-negotiated Licensing Settlement Is Good Solution to ATM Patent Infringement Claims
W. John Funk,
a financial services attorney with Gallagher, Callahan and Gartrell,
recently concluded successful negotiations on behalf of a group of 22
banks located in Vermont, New Hampshire, Massachusetts, Connecticut and
New York with Automated Transactions, LLC (ATL) to secure sub-license agreements for their ATM operations.
Funk, who co-authored A Primer on Automated Transactions LLC's Claim of Patent Infringement by ATMs, has represented more than 37 banks in such negotiations since 2011 and has found that the group approach often yields the best results for participants. According to Attorney Funk, there is litigation in some jurisdictions disputing the claims, but that many banks are opting to obtain the sub-license agreement as a cost-effective alternative. Banks or credit union representatives who wish to learn more about joining the next group for the purpose of negotiating terms of sub-license agreements to resolve the patent infringement claims, should contact John Funk directly.
Funk, who co-authored A Primer on Automated Transactions LLC's Claim of Patent Infringement by ATMs, has represented more than 37 banks in such negotiations since 2011 and has found that the group approach often yields the best results for participants. According to Attorney Funk, there is litigation in some jurisdictions disputing the claims, but that many banks are opting to obtain the sub-license agreement as a cost-effective alternative. Banks or credit union representatives who wish to learn more about joining the next group for the purpose of negotiating terms of sub-license agreements to resolve the patent infringement claims, should contact John Funk directly.
8/30/12
Angel Investors to Share Tips with Boston-area Startups
Waltham, Massachusetts law firm Morse, Barnes-Brown Pendleton will sponsor and present a panel discussion of angel investors who will provide insight for startups seeking early-stage financing. Topics will include deal criteria, due diligence process, portfolio mix, term sheets, exit strategies and more. In addition a presentation of area Series A financing deal data.
The event, Angel Investors Share Their Wealth... of Information, takes place on Thursday, September 27, 2012, at the Cambridge Innovation Center, at 1 Broadway, Cambridge, MA.
The panel will be moderated by: Kyle Alspach, Startups and VC Editor, Boston Business Journal. Panelists include: Joe Caruso, The Bantam Group; Jean Hammond, Golden Seeds, Launchpad, HubAngels; Chris Sheehan, CommonAngels. For more information, click on: Angel Investors.
The event, Angel Investors Share Their Wealth... of Information, takes place on Thursday, September 27, 2012, at the Cambridge Innovation Center, at 1 Broadway, Cambridge, MA.
The panel will be moderated by: Kyle Alspach, Startups and VC Editor, Boston Business Journal. Panelists include: Joe Caruso, The Bantam Group; Jean Hammond, Golden Seeds, Launchpad, HubAngels; Chris Sheehan, CommonAngels. For more information, click on: Angel Investors.
8/6/12
Medicare RAC Appeals: Tips from Healthcare Management Consultants AMS
Burlington, MA – Health care management consulting firm Applied Management Systems, Inc. reports a success rate exceeding 97 percent spanning hundreds of claim reviews and
appeals of Medicare audits on behalf of health care clients nationwide. According to Linda Young, JD, RHIA, assistant general counsel
and senior consultant at AMS, Medicare’s Recovery Audit Contractor Program (RAC), appeals "can be very involved, time-consuming and complicated, but the rate of
reversal suggests it is worth the effort yet only a fraction of hospitals have the
internal resources to appeal.
Young advises positioning the health care facility to:
“Once Medicaid reviews are in full swing, a well organized appeal management process will be even more vital,” Young said. She recommends that health care providers undergoing overpayment review “engage experienced health care lawyers and consultants to support their appeal efforts throughout the administrative law judge level in order to receive all the money to which they are entitled.”
Since 2008, Young has assisted health care clients nationwide in managing the array of audit cycles and deadlines required to preserve their right to appeal. Additionally, she works with AMS clients to formulate a powerful foundation which can be used throughout the multiple step of any appeal process.
“Health care providers rarely prevail in the first or second round, but the provider should stay on course through the third level where the administrative law judges are insulated from the pressures of CMS,” Young said.
For more information on RAC appeals, or to read the full press release on this topic, contact AMS.
Young advises positioning the health care facility to:
- manage results efficiently at an early stage
- evaluate each case thoroughly
- avoid technical denials at all costs
- preserve the right of appeal
- engage the proper resources to help recover funds.
“Once Medicaid reviews are in full swing, a well organized appeal management process will be even more vital,” Young said. She recommends that health care providers undergoing overpayment review “engage experienced health care lawyers and consultants to support their appeal efforts throughout the administrative law judge level in order to receive all the money to which they are entitled.”
Since 2008, Young has assisted health care clients nationwide in managing the array of audit cycles and deadlines required to preserve their right to appeal. Additionally, she works with AMS clients to formulate a powerful foundation which can be used throughout the multiple step of any appeal process.
“Health care providers rarely prevail in the first or second round, but the provider should stay on course through the third level where the administrative law judges are insulated from the pressures of CMS,” Young said.
For more information on RAC appeals, or to read the full press release on this topic, contact AMS.
8/2/12
A Primer on ATM Patent Infringement re: Automated Transactions LLC
NH banking attorney John Funk and litigation attorney Matt Cairns, both of Gallagher, Callahan & Gartrell, teamed up to analyze the issue faced by many banks and credit unions in the face of claims by Automated Technologies LLC relating to the processing of transactions through their Automated Teller Machines (ATMs). Their article, A Primer on Automated Transactions LLC Claim of Patent Infringement by Bank ATMs, came out of their early work on the case with client banks in New Hampshire and the northeast, and presents a thoughtful analysis of the settle vs. litigate dilemma.
According to the pair the central issue is:
The article continues to be updated to reflect new information and developments in the patent infringement case. Click here to read the full article: ATM Patent Infrignment.
According to the pair the central issue is:
"Automated Transactions contends that it holds an exclusive license for the use of an internet interface to conduct transactions of the type that are commonly conducted from ATM machines — dispensing cash, account inquiries, balance transfers and the like. It asserts that subsequent to the grant of the patent, financial institutions (and retailers which offer ATM services) and their service providers have been using an Internet interface to process ATM transactions and have been infringing the patents."Automated Transactions has sought to enforce 13 patents, 12 of which are “continuations” of the original patent 6,945,457 (the '457 Patent) — continuation patents apply the original patent in a variety of contexts.
The article continues to be updated to reflect new information and developments in the patent infringement case. Click here to read the full article: ATM Patent Infrignment.
8/1/12
Retirement Plan Professionals Discuss Fee Disclosure Burdens on Plan Sponsors
MANCHESTER, NH - Eldridge Investment Advisors and Baker Newman Noyes recently sponsored a "Fee Disclosure Q&A”
tailored specifically for HR professionals and senior level executives
responsible for fiduciary oversight of employer-sponsored defined
contribution retirement plans, including 401(k) and 403(b). The panel consisted of Sean P. Riley, a professional plan consultant with Eldridge Investment Advisors, Craig Garner, a qualified pension administrator (QPA) also with Eldridge Investment Advisors, and Peter Tawney, audit principal with Baker Newman Noyes. The Q&A panel covered requirements in anticipation of the two-part compliance
requirements that go into effect July 1, 2012 and August 30, 2012 related to ERISA 408(b)(2) compliance regulation.
7/25/12
NH's Improved Renewable Portfolio Standards Law Passes
Energy market analyst Heidi Kroll writes about the key changes and benefits of New Hampshire'ss Renewable Portfolio Standards (RPS) law (Senate Bill 218), which received strong bipartisan support and passed into law on June 19th. Kroll calls the law a win-win-win for the state's ratepayers, economy and environment, writing that:
"The strong bipartisan support for NH Senate Bill 218 (SB 218) stems from the fact that the bill is a win-win for New Hampshire’s ratepayers, economy, and environment. SB 218 gained the support of republicans and democrats alike and ultimately passed the Senate 23-0 and the House 292-52."She also provides a brief history of the renewable energy portfolio law going back to 2008. To read about the key changes, go to the full article at: NH Lawmakers Back Bipartisan Reforms to State’s Renewable Portfolio Standards Law.
6/29/12
Massachusetts Wage and Hour Laws Tips
Massachusetts business law firm Morse, Barnes-Brown & Pendleton is featuring a new newsletter for employers on Massachusetts Wage and Hour Law tips. Employers can sign up for the e-newsletter that will dispense one tip per month to keep wage and hour laws on the "top of mind" of employers and human resources personnel.
Attorneys will write on topics to help answer common questions such as:
Attorneys will write on topics to help answer common questions such as:
- Does salaried mean exempt from overtime?
- When must employers pay for employee travel?
- When is overnight travel compensable?
- And more.
6/21/12
Vermont Attorney Christopher Maley Receives Civil Justice Award
The Vermont Association for Justice presented Christopher J. Maley with the Special Service Award "in appreciation for his hard work, dedication, and deep commitment as he worked tirelessly to fight significant challenges to the Vermont Civil Justice System during the 2011 and 2012 legislative sessions." He was presented with a plaque at the Association's annual convention on May 18, 2012, where he was also elected president elect for the current term.
Maley is a partner in the law firm of Sylvester & Maley, Inc. He is a plaintiffs trial attorney practicing is the area of personal injury law, medical malpractice and products liability.
Maley is a partner in the law firm of Sylvester & Maley, Inc. He is a plaintiffs trial attorney practicing is the area of personal injury law, medical malpractice and products liability.
5/31/12
Fee Disclosure Workshop for Company Retirement Plans
MANCHESTER, NH — Fee Disclosures: Answering Your Last Minute Questions on Retirement Plan Compliance under ERISA 408(b)(2) takes place on Tuesday, June 26, 2012, from 8:00 a.m. to 10:00 a.m. at The Derryfield Country Club,
Manchester, NH. Tailored specifically to HR professionals and senior level executives
responsible for fiduciary oversight of employer-sponsored defined
contribution retirement plans — including 401(k) and 403(b) plans. After a brief presentation, a Q&A forum provides an opportunity for plan sponsors and
plan fiduciaries to review new ERISA compliance requirements that go into
effect July 1, 2012 and August 30, 2012. The program is sponsored by two Manchester firms, Eldridge Investment Advisors, Inc. and Baker Newman Noyes.
UPDATED 7-24-12: A follow-up report on this seminar is now available including full audio of the event. To access, click on: ERISA fee disclosures.
Learn more about new ERISA fiduciary responsibilities and service provider and participant level fee disclosure regulations under ERISA 408(b)(2) here: ERISA fee disclosure regulations overview.
UPDATED 7-24-12: A follow-up report on this seminar is now available including full audio of the event. To access, click on: ERISA fee disclosures.
Learn more about new ERISA fiduciary responsibilities and service provider and participant level fee disclosure regulations under ERISA 408(b)(2) here: ERISA fee disclosure regulations overview.
4/30/12
In Vitro Case Shows Social Security Laws Need Updating
Massachusetts Social Security and Estate Planning Attorney Neal Winston reveals in a recent blog post a case of a child born via in vitro fertilization after the death of the father, which illustrates the need for Social Security and the courts to recognize the realities of reproductive technologies. Attorney Winston recounts the case of a family who was trying to get pregnant using in vitro, when the father died unexpectedly in an auto accident. When the child was born and the mother, now single, applied for Social Security survivor benefits, she was turned down by the agency. Winston was able to successful challenge the child's eligibility in an 8-year battle, including an appeal in the United States District Court. To read the full account, please see: Social Security Out of Step with Modern Reproductive Technology on the Moschella & Winston Trust and Estate Planning Blog.
In closing Neal comments,
In closing Neal comments,
"This is another situation in which society, medicine, and science have progressed well beyond the understanding and words put into law many decades ago, and the Congress could review and amend the law to fit contemporary technology and standards if it so chose. In default, they have left the decision up to a majority of nine individuals to apply their own interpretation. The Supreme Court is expected to release its decision in June."
3/30/12
MassHealth Challenge Successful: Court-ordered Alimony Directed into SNT Not Countable as Income
Neal A. Winston, a Boston-area special needs planning attorney, recently successfully challenged MassHealth in a Fair Hearing, regarding support paid directly into a special needs trust. Winston summarizes the case:
"A severely disabled woman in her late 30s, required a Personal Care Attendant through MassHealth to remain in her home. I created a special needs trust for her, and the Court ordered the alimony to be paid directly into it. To our surprise, MassHealth then rejected the procedure. The agency first claimed that the trust had to be a Medicaid “payback” trust, which is not required by the law or regulations."After arguing on behalf of the client at a Fair Hearing, MassHealth changed its position and claimed...
"The Court does not have authority to order the alimony to be paid into a trust in order to be exempt as income for MassHealth eligibility. The Hearing Officer rejected all of the agency’s arguments, determined that Court-ordered alimony into a properly drafted SNT would not be countable as income, and reversed the benefit termination decision."Read Attorney Winston's blog post on the topic at: MassHealth Challenge.
3/20/12
The Trouble With NH's Uniform Trust Code
NH estate planning attorneys Jan Myskowski and Marla Matthews write in the New Hampshire Bar News about changes to the state's Uniform Trust Code intended to clarify the rights of beneficiaries and duties of trustees, and opportunities in the code that (in the wrong hands) could undermine the intentions of the grantor who established the trust. Say the authors:
"... Along with trust advisors and protectors came the concepts of the "excluded fiduciary" and the "directed trust." New Hampshire’s version of the UTC now allows for a dizzying array of fiduciaries having very disparate authorities and duties with respect to a single trust. See the provisions of RSA 546-B:1-103(23) ("Directed Trusts"), (24) ("Excluded Fiduciary"), (27) ("Trust Advisor"), (28) ("Trust Protector"), and RSA 564-B:7-711, (further defining the effect of the power to direct a fiduciary). Each of these fiduciaries (trustee, trust advisor, trust protector) will have a narrow sphere of responsibility, and may be subject to taking direction from one or more other fiduciaries, or even from beneficiaries, and to the extent they are subject to such direction, may be insulated from liability for acts falling even within their scope of authority."To read their discussion of the new law and specific precautions, please see: A Cautionary View of the NH Uniform Trust Code.
3/19/12
Vermont's Primmer Opens NH Office with Former Wiggin & Nourie Attorneys
Burlington, Vermont law firm Primmer is expanding into Manchester, New Hampshire. It's 900 Elm Street office will be the home base for 19 Primmer employees, including 11 attorneys — four new shareholders, Gary Burt, Tom Pappas, Jonathan Ross and Doreen Connor, formerly of Wiggin & Nourie, will be based in Manchester.
Primmer is a commercial law firm serving clients throughout Northern New England. The firm’s key practice areas include: commercial litigation, insurance defense, corporate, health care, energy & telecommunications, employment, banking and financial services, bankruptcy, business entity/ commercial, commercial real estate, government relations, domestic relations, captive insurance, environmental and land use, estate planning & probate, taxation and mediation & arbitration.
Primmer was founded in St. Johnsbury, Vermont in 1982 under the name Primmer & Piper. The firm merged in 2006 with the Burlington-based firm of Eggleston & Cramer, which was founded in 1983. In 2010, the firm joined forces with the litigation firm of Aten, Clayton & Eaton, located in Littleton, New Hampshire. Currently, Primmer has 41 attorneys and 11 non-lawyer legal professionals. The firm now has offices in Burlington, Montpelier and St. Johnsbury, Vermont and in Littleton and Manchester, New Hampshire.
Primmer is a commercial law firm serving clients throughout Northern New England. The firm’s key practice areas include: commercial litigation, insurance defense, corporate, health care, energy & telecommunications, employment, banking and financial services, bankruptcy, business entity/ commercial, commercial real estate, government relations, domestic relations, captive insurance, environmental and land use, estate planning & probate, taxation and mediation & arbitration.
Primmer was founded in St. Johnsbury, Vermont in 1982 under the name Primmer & Piper. The firm merged in 2006 with the Burlington-based firm of Eggleston & Cramer, which was founded in 1983. In 2010, the firm joined forces with the litigation firm of Aten, Clayton & Eaton, located in Littleton, New Hampshire. Currently, Primmer has 41 attorneys and 11 non-lawyer legal professionals. The firm now has offices in Burlington, Montpelier and St. Johnsbury, Vermont and in Littleton and Manchester, New Hampshire.
3/13/12
McCarter & English Rolls Out New Features in Website
McCarter & English, LLP has integrated the online identity management platform for professional services firms, Vizibility, into the firm’s new website and other business development programs. With more than 400 attorneys, and in continuous business since 1844, McCarter & English is one of the oldest and largest law firms in the U.S. Vizibility enables McCarter & English professionals to easily control, organize and share their rich online content and social media right from online bios, printed bios, business cards, presentations, email and more.
Learn more here: Leading Law Firm McCarter & English Implements Online Identity Management Platform from Vizibility.
Learn more here: Leading Law Firm McCarter & English Implements Online Identity Management Platform from Vizibility.
2/16/12
ERISA 408(b)(2): Final Rule on Fee Disclosures Released, Compliance Deadline Now July 1
MANCHESTER, NH - Eldridge Investment Advisors has released an alert to companies with employer-sponsored defined contribution retirement plans, including 401(k) and 403(b), of new deadlines associated with ERISA 408(b)(2). The U.S. Department of Labor's Employee Benefits Security Administration issued on February 2, 2012, a final rule on fee disclosures under ERISA Section 408(b)(2), which provides employers sponsoring pension and 401(k) plans with information about the administrative and investment costs associated with providing such plans to their workers. The department also announced a 3-month extension of the compliance deadline for this rule — now July 1, 2012, for new and existing contracts or arrangements between ERISA-covered plans and service providers.
See full release for more details.
See full release for more details.
2/8/12
NH Employment Law Blog Takes Wing
CONCORD, NH — Beth Deragon, an employment attorney at Gallagher, Callahan & Gartrell, PC, has launched an employment law blog aimed at New Hampshire businesses. NH Employment Law Blog for Business will provide a series of articles and links to resources of interest to New Hampshire employers.
Said Deragon, "Smaller employers have to wear many hats, and often they are not aware of some of their responsibilities as employers." The objective of the blog is to help to fill that information gap — such as in this post, 9 Ways To Avoid NH Labor Law Violations, which provides a quick look at some of the most common areas where labor law violations happen.
Said Deragon, "Smaller employers have to wear many hats, and often they are not aware of some of their responsibilities as employers." The objective of the blog is to help to fill that information gap — such as in this post, 9 Ways To Avoid NH Labor Law Violations, which provides a quick look at some of the most common areas where labor law violations happen.
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