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June 29, 2023
A typical challenge encountered by estates of varying sizes and complexities is the lack of liquidity to cover the costs of estate administration. These expenses may satisfy just debts...
June 27, 2023
In your estate plan you will make decisions as to whom to appoint to several different important positions.  The following is a brief summary of the decisions you will be asked to make...
June 19, 2023
The 2023 Regular Session of the Connecticut General Assembly, which concluded on June 7, 2023, was not as groundbreaking as other recent legislative sessions, Many far-reaching bills...
May 29, 2023
A new version of an old economic development tool — tax increment financing — is gaining traction among municipal leaders and developers who say it carries little risk and great reward, with several Greater Hartford projects serving as proof of its potential. Tax increment financing, commonly referred to as TIF, is a development finance tool that uses new or incremental tax revenue generated by a completed project to repay the costs incurred to fund it.
May 24, 2023
A recent decision by the Appeals Court of Massachusetts* about the entitlement of two nonprofit corporations which rent apartments at below- market rates to low-income elderly...
May 23, 2023
Since 1998 the Internal Revenue Services (the “IRS”) has had a comprehensive employees plans correction program with three components: self-correction (SCP), voluntary correction with...
May 3, 2023
The Centers for Medicare & Medicaid Services (CMS) used its emergency waiver authority to relax many aspects of health care delivery during the federal Public Health Emergency for...
April 28, 2023
One of the most important steps in any mergers and acquisitions (M&A) transaction is the examination of the target’s written contracts to review the terms and conditions of each, to...
April 25, 2023
Every year as May 1 approaches, Connecticut school districts are confronted with an unpleasant, albeit familiar, process.  For better or worse, teacher non-renewal is a fact of life...
April 24, 2023
We have written about the General Assembly’s Labor and Public Employees Committee’s final flurry of activity approving and advancing bills out of committee.  In addition to the bills...