It’s been a very busy year for the tax-writing committees in Congress. Five major Acts passed so far in 2008 have included significant tax law changes affecting businesses. One, the Emergency Economic Stabilization Act, was signed into law just days before this article went to press and a discussion of its major provisions has been added to the end of the article. Unless you are directly affected by the provisions of the most recent Act, no individual tax change Congress has wrought this year has been especially momentous. However, depending on the type of business you are in, several smaller changes could add up to a significant impact. It makes sense to review all of the changes now to see where you come out and whether current planning could increase your potential bottom line (especially with respect to Section 179 expensing, bonus depreciation and the conversion of alternative minimum tax and R&D credits into new refundable credits). A review is also warranted to determine whether several new compliance requirements pertain to your business.  [Contact Author]
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At a time when Congress is busy with a historic bail out of financial institutions in an effort to get our economy back on track, they have also finalized significant revisions to the Americans with Disabilities Act (“ADA”). These changes remind some of the movie “While You Were Sleeping” as these changes have rolled along through both Houses almost unnoticed. This bill, which was signed into law by the President on September 25^th, clarifies some aspects of the ADA and EEOC’s regulations but, more significantly, these changes will likely strengthen protections for disabled applicants and employees under the law.  [Contact Author]
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Online service providers are especially vulnerable to claims of copyright infringement where users have access to upload or post infringing text, graphics or other copyrighted materials without the service providers’ knowledge, subjecting the service providers to liability for damages and/or injunctive remedies. By complying with the safe harbor provisions provided in the Digital Millennium Copyright Act of 1998, however, service providers may protect themselves against such liability.  [Contact Author]
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Due to a significant educational effort by the Foundation for Healthy Communities, more New Hampshire citizens than ever have executed "Durable Powers of Attorney for Healthcare" documents. Through this legal document, also called an "Advance Directive," a person may designate an Agent (usually a family member) to make healthcare decisions on his behalf during periods of temporary or permanent incapacity.  [Contact Author]
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Workers injured on the job are typically not permitted to pursue lawsuits against their employer outside of the workers' compensation process. However, they may commence a lawsuit outside of that process, in court, against parties other than their employer, if such third parties are liable for the workers' injuries.  [Contact Author]
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The New Hampshire legislature recently amended the Right-to-Know Law, RSA chapter 91-A, in an attempt to clarify the obligations of public bodies with respect to electronic communications and records. The revised statute will have an impact upon the work of all public bodies, including municipal boards and county government, and the people who appear before those bodies and want to understand their day-to-day functions and deliberations. [Contact Author]
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Election season is in full swing and candidates from both parties are working hard to persuade voters and contributors to support them. Whatever the outcome on November 4th, here is a sampling of issues (e.g. paid family leave, state supported health insurance, expansion of HIPAA privacy protections, and steps to deal with the state budget deficit) that successful candidates will have to contend with in the 2009 legislative session. Buckle up, it could be a bumpy ride.  [Contact Author]
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The rapidly approaching deadline gives employers a relatively brief period in which to bring into compliance with Section 409A their documents setting forth plans, arrangements, awards and individual agreements that provide deferred compensation (collectively, "Arrangements"). [Contact Author]
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On the morning of April 20, 2008, the final day of the Pope’s inaugural visit to the United States, Pope Benedict XVI, walked the empty and barricaded streets of lower Manhattan to Ground Zero. In stark contrast to the commotion of the preceding days, there was no media and no throngs of cheering crowds to greet the Pontiff. Instead, the Pope found a simple pool of water, a kneeler, and a candle. The hand-dipped, beeswax candle was created by New Hampshire’s very own, Marklin Candle. Based in Contoocook, Marklin Candle, specializes in hand-made candles for churches, a niche market in which only seven companies compete. Recently Marklin Candle has expanded its reach into the collegiate and business markets, making candles bearing college seals and business logos.
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