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Eighth Circuit decision creates a split amongst Circuit Courts as to method of calculating company fair market value.  Estate of Michael P. Connelly Decision: Eighth Circuit Decision Creates A Split Amongst Circuit Courts As To The Effect On Company Value of Company-Owned Life Insurance Acquired To Fund A Share Redemption Obligation Introduction: Business owners often…

Everything you should know about the new corporate transparency act Attention business owners: Are you aware of the reporting requirements of the recently-enacted Corporate Transparency Act (CTA)? This blog summarizes the CTA reporting requirements and exemptions plus what’s currently necessary to comply with them. Because most small businesses won’t qualify for an exemption, I strongly…

Many of the employment-related agreements we write for our clients include non-compete language. This FTC ruling could affect any current agreements as well as the new employment-related agreements we write for our clients. In recent years, non-compete agreements have become a hot topic in the United States. These documents, which prevent employees from working for…