A phantom stock agreement is an employee benefit plan that gives many advantages of owning stock in the company without giving them actual stock. A phantom stock agreement, also called a phantom stock plan, is an employee... Continue Reading
First responders and essential workers have been providing care and services to others during the past nine month COVID-19 pandemic period plus many businesses and offices have been gradually reopening. The question this... Continue Reading
The U.S. Small Business Administration (“SBA”), together with the Treasury Department, issued a new, simpler Paycheck Protection Program (“PPP”) loan... Continue Reading
The $11.58 million per person federal estate tax exemption is scheduled to sunset to the pre-2018 exemption of $5 million in 2025. My reasoning for starting this newsletter with this statement is every tax practitioner knows... Continue Reading
A corporate name may serve as or become a trademark if it is affixed to goods or used to identify a service. According to the United States Patent and Trademark Office, a trademark is used to “protect words, names, symbols,... Continue Reading