Beginning in January 2024, most privately-owned companies formed or registered in the United States must start reporting the names of their “Beneficial Owners” to the U.S. Treasury Department. This reporting requirement is imposed by the Corporate Transparency Act (“CTA”), a 2020 federal law, and the Treasury Department expects it to apply to more than 32 million U.S. companies in its first year.[1] The CTA is part of the federal government’s fight against money laundering, which often entails the rapid formation of U.S. shell companies and the transfer of illegal funds between them. Read More
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Maine’s Property Tax Stabilization Program, the “Program,” took effect in August 2022. This Program is designed to freeze or stabilize an individual’s property tax on a homestead from year to year. The annual deadline to carry over the previous year’s tax amount is December 1, and an application must be submitted to the local municipality for review each year. Read More
For providers of Software-as-a-Service applications, an online agreement with the product’s users is critical. Whether called a Terms of Use, End User License Agreement (EULA) or some other name, the agreement gives providers a host of benefits. It can reduce liability in the event of a lawsuit, secure intellectual property rights that providers need from users, help providers comply with privacy laws and more. Read More
The Second Regular Session of the 130th Maine Legislature has adjourned, leaving behind several newly enacted laws that apply to municipal and county government and special districts. We have summarized some of the most important of these below. Except for new laws enacted as emergency bills, which take effect upon approval by the Governor, these new laws will become effective August 8, 2022. Read More
LaMarre v. Town of China, 2021 ME 45, 259 A.3d 764
Abutters (LaMarres) objected to and appealed from the Code Enforcement Officer’s (CEO’s) after-the-fact issuance of a permit to allow placement of a “park model” trailer on a seasonal camp lot. The Town’s land use ordinance permitted individual private campsites, including “any premises providing temporary accommodation in a recreational vehicle,” with a permit from the CEO. While the default standard of review for a board of appeals is de novo (to hear anew), the ordinance set out an appellate standard of review, based on the Law Court’s previous interpretations of shoreland zoning ordinance language. However, there was no written CEO decision setting out findings of fact and no record for the Board of Appeals to review. Therefore, while the Board of Appeals affirmed the CEO’s decision and the Superior Court reversed, the Law Court remanded the matter to the CEO to issue a reviewable written decision containing findings of fact and conclusions of law, based on the record, and in accordance with administrative due process. Read More
The Federal Deposit Insurance Corporation (F.D.I.C.) has requested that all banks engaging in cryptocurrency-related activities notify the agency of those activities. The request came in the form of an April 7, 2022 letter, FIL-16-2022, to F.D.I.C.-supervised banks. In that letter, the F.D.I.C. summarizes its concerns regarding banks’ participation in cryptocurrency-related activities. Those concerns include the potentials for consumer confusion, risks to banks’ information technology and cybersecurity systems and money laundering. The F.D.I.C. also wrote that certain inherent characteristics of cryptocurrencies, including practical challenges with identifying digital assets’ ownership, raise unique questions about banks’ ability to ensure safety and soundness. Read More
This article surveys the implications of a new federal statute, the Corporate Transparency Act (“CTA”), for financial institutions and their business customers. The CTA will soon require most private companies in the United States to report the names of their beneficial owners to the Financial Crimes Enforcement Network (“FinCEN”), a division of the U.S. Treasury Department. This new structure will supplement the reporting that banks and other financial institutions currently do under FinCEN’s Customer Due Diligence Rule (“CDD Rule”). Read More
The number of companies moving to Maine increases each year. As companies relocate, they should understand the rules that apply when moving across state lines. These include legal and tax considerations as well as practical matters. Read More
Nearly one year after they became a household term, non-fungible tokens (NFTs) have begun to make their first appearances in American court decisions. These early cases involve two of America’s best-known names in media: recording artist Jay-Z and Playboy. While many legal questions about NFTs remain, these first decisions suggest that courts will apply traditional legal principles to at least some of the issues these tokens raise. Read More
The Occupational Health and Safety Administration (OSHA) issued an Emergency Temporary Standard (ETS) on November 5, 2021, requiring, among other things, that employers with 100 or more employees institute certain mandatory COVID-19 vaccination or testing policies. Pursuant to the ETS, all the of requirements except for the testing requirements would take effect on December 5, 2021, and the testing requirements would take effect January 4, 2022.
Before a technology startup becomes a company, it spends a period of time as simply a project. The founding team is usually one or two individuals building and testing products as they try to validate a demand for them in the market. At some point, founders ask themselves: when is it time to turn this project into a company?
This article tackles that question with respect to a particular type of business venture, which is a growth-oriented tech startup. By this, we mean an organization whose products incorporate intellectual property (I.P.) and which seeks to scale quickly after confirming product-market fit. Read More
Over the past several years hard seltzers have become one of the fastest growing and most popular types of alcoholic beverages available. Due to this increased demand, many breweries have explored beginning to produce seltzers in addition to their core beers. Before jumping into producing hard seltzers, breweries should be aware of a number of regulatory requirements. This article focuses on both Federal and State of Maine regulations that may be applicable to the production of a hard seltzer by a brewery. Read More
On March 15, 2021, California brought “dark pattern” prohibitions squarely into the mainstream of American privacy and software design law. The new law will affect some U.S. companies directly, and a far larger number of companies indirectly. Read More
This article is the first in a new series called Talking Tech from the Perkins Thompson Intellectual Property Practice Group. Talking Tech features interviews with tech company founders and employees about their highs, lows, and problems they’ve solved.
Today we interview Loida Otero and Carlo DiCelico, the founders of Neon Labs, a startup in Portland, Maine. Perkins Thompson attorney Adam Nyhan is a non-legal advisor to Neon Labs. Read More
Changes during a construction project are often inevitable. It is often impossible to predict at the outset of a project every issue, variable, or complication that may arise. As a result, parties may need to agree to changes to the scope of work, the price, or deadlines agreed to in their original construction contract. Change orders help document changes that arise and ensure that all parties are aware and in agreement on how to proceed. Read More
When Does the Law Become Effective and Who is Covered?
The new Maine earned paid leave law will become effective January 1, 2021 and applies to all employers who employ more than 10 employees in Maine for more than 120 days in any calendar year. (There is an exception for seasonal industries).
A “covered employee” eligible for earned paid leave is essentially any employee covered by unemployment and may include a person who is employed full-time, part-time, or per diem. (If an employer is in a seasonal industry and has submitted the required reports to the Bureau of Unemployment Compensation designating the seasonal period for the applicable year, an employee working only within the designated seasonal period will be exempt from coverage and not eligible for paid leave under the law).
Employees covered by collective bargaining agreements (CBAs) as of January 1, 2021 are excluded until the CBA expires. New CBAs after that date must include the earned paid leave benefit at a minimum. Read More
As an employer, you mandate masks in public spaces, enforce one-way traffic to the bathroom and kitchen, and strategically spread hand sanitizer throughout the office. Your safety protocol is carefully thought out and painstakingly implemented. These are important steps to keeping the workplace safe during the pandemic, but do you know what to do if an employee tests positive for COVID-19? Below is a six-step guide to keep calm and properly address a positive COVID-19 case in the workplace: Read More
Employee complaints can range from seemingly minor to very serious. As an employer, it is important that you recognize when a complaint triggers the need for an investigation. For example, when a complaint involves allegations of harassment, discrimination, retaliation, safety, or violation of company policies, an employer should initiate a timely and thorough investigation. While these types of complaints can arise from a number of factual situations and vary in severity, they should always be investigated. Read More
The SECURE Act became law in January 2020. It stands for Setting Every Community Up for Retirement Enhancement, which means it changes some of the rules to our retirement accounts. We at Perkins Thompson are ready to review how the SECURE Act affects your estate plan. This writing discusses the strategy to make charitable gifts from a traditional IRA. There are other facets to the SECURE Act that we will continue to address. Read More
Under Maine law, an individual who cuts down a tree or trees on another’s property without permission may be liable for timber trespass. Pursuant to 14 M.R.S. §7552, an individual may not cut down, destroy, damage or carry away any forest product or tree on land belonging to another without the property owner’s permission. Anyone that does, may be liable for the following: Read More
Co-ownership of property among family members or unrelated parties is common in Maine. While co-ownership can make property more affordable, problems often arise when the owners cannot agree on use of the property, how to allocate the costs associated with maintenance and/or improvements, or if/when to sell the property.
When co-owners cannot resolve property disputes amongst themselves, a co-owner has the right to seek a partition of the property through the court system. Depending on the form of partition action initiated, the court will order the physical division of the property (also known as a “statutory partition”) or order an equitable resolution, such as a timeshare or buyout (an “equitable partition”) to resolve the dispute. Read More
Download the Legal Checklist for Early-Stage Tech Companies
In a tech company’s early days, it’s easy for the founders to make legal missteps. Most mistakes are unintentional and result from a lack of knowledge or legal budget rather than bad intent. Nonetheless, it’s critical to remedy them as the company moves forward. Failure to do so can place the company in breach of its business-to-business contracts; it can create uncertainty about the company’s ownership of its intellectual property; and it can create a host of operational risks. It can also kill or devalue outside investment deals when investors discover these problems in their due diligence. Read More
An advance healthcare directive lays out your wishes and provides instructions for your healthcare providers to follow when you are no longer able to speak for yourself regarding your medical care. A directive may be written or spoken but it is much better to prepare an advanced healthcare directive in writing to make sure your desires are reflected accurately and to avoid confusion and misunderstandings down the road. The directive can include instructions concerning your medical care, healthcare providers and treatment facilities, as well as your wishes when it comes to end of life decisions, organ donations and funeral arrangements. Read More
In March, U.S. lawmakers passed a coronavirus relief and stimulus package to help Americans weather the economic shutdown. The package includes changes to retirement plan rules to make it easier for people to take early withdrawals and loans from retirement accounts and IRAs.
Allowing such early withdrawals and loans may be helpful in providing cash for living expenses and avoid the need to tap into credit cards or personal loans to pay bills. However, the downside of tapping into retirement plan savings is that by so doing the taxpayer may have some long-term detrimental impacts on their retirement. Read More
Congress has taken action to provide more flexibility for when and how businesses may use Payroll Protection Program (PPP) loan proceeds and maintain eligibility for forgiveness. The Paycheck Protection Program Flexibility Act of 2020 was signed into law June 5, 2020, after having cleared the Senate on a voice vote two days ago. The text of the new law can be seen here. Read More
As Maine begins its phased re-opening in the midst of the coronavirus pandemic, the risk of exposure to the virus will become more prevalent as members of the public begin to patronize businesses. Business owners will be taking measures to protect their customers and employees, yet they will remain vulnerable to claims of negligence by those who contract the virus. In this new environment, business owners should consider requiring customers and clients to sign a waiver of liability and indemnity agreement. Read More
While we all wait for the U.S. Small Business Administration (SBA) to release its Interim Final Rule providing specific guidance and instructions regarding PPP loan forgiveness, which was originally due to be released April 26, 2020, here is what we know so far. PPP loan forgiveness is based on the borrower’s eligible payroll costs and eligible non-payroll costs “incurred and paid” during the 8-week period measured from when the PPP loan funds were first disbursed. This 8-week period is referred to as the “Covered Period.” Loan forgiveness will be determined by looking at the loan amount received by the borrower and the eligible costs incurred and payments made by the borrower within the Covered Period. Read More
On March 18, 2020, the U.S. and Canadian governments announced the closure of the international border to nonessential travel due to the COVID-19 pandemic. An announcement of the border closure was published in the Federal Register on March 24, 2020, in which the Department of Homeland Security noted that, consistent with the President’s declaration of a national emergency, the spread of COVID-19 within the U.S. posed a “specific threat to human life or national interests,” justifying the travel restrictions under 19 U.S.C. § 1318. The initial closure was scheduled to expire on April 20, 2020, but was extended for an additional month, or until 11:59 PM EDT on May 20, 2020. The notice extending the travel restrictions was published in the Federal Register on April 22, 2020. Read More
The current health crisis has impacted nearly every aspect of our economy. And while certain construction activities have been deemed to be “essential services” in Maine, many projects have been halted or significantly delayed. Government restrictions aimed at slowing the spread of the Coronavirus have derailed supply chains, limited available workforces, and prevented necessary inspections from occurring. In addition, social distancing and health and safety requirements on the jobsite have further slowed work. In light of these unprecedented challenges, many contractors are left to wonder if these delays can be excused. Read More
UPDATED MAY 22, 2020
When and how you may reopen your business after the COVID-19 shutdown is a question that initially will be answered by federal and State government, and then by individual business owners and managers. For example, Maine Governor Janet Mills has set out a four-stage program for when Maine businesses may reopen with specific checklists for each business to follow, but whether to reopen on that schedule or later is up to each business owner or manager. Read More
When the Families First Coronavirus Response Act (FFCRA) was passed, it contained a provision allowing the Secretary of Labor to issue regulations providing an exemption from the Act’s paid leave requirements for businesses with fewer than 50 employees. On April 6, the USDOL published a temporary rule regarding Paid Leave Under the Families First Coronavirus Response Act containing such a small business exemption. Section 826.40(b) of the temporary rule describes the small business exemption issued pursuant to the Secretary’s regulatory authority to exempt small private businesses from having to provide an employee with paid sick leave under the Emergency Paid Sick Leave Act (EPSLA) and expanded family and medical leave under the Emergency Family and Medical Leave Expansion Act (EFMLEA). Read More
COVID-19 and the unprecedented efforts being taken to prevent its spread have turned the world on its head and brought into focus the importance of preparedness and planning in all aspects of life.
For governments, being prepared means having effective response plans in place to combat the health and economic damage caused to the people they serve. For businesses, being prepared is having established plans to allow them to adapt to new circumstances and to continue operations.
For individuals, what first comes to mind in being prepared and planning is probably having enough savings tucked away to get through a tough time, or having enough food and supplies stored for their families. What often gets over looked, even in the best of times, is planning for you and your family’s future in the event of a serious illness, or even death, of a loved one. Read More
The spread of COVID-19 in recent weeks is likely to impact construction projects across the state. While the State of Maine and local governments have deemed many construction activities essential, payments to contractors, subcontractors, and suppliers are likely to slow due to unprecedented economic uncertainty. As a result, contractors, subcontractors, and suppliers should take steps to protect their payment rights. Read More
The COVID-19 crisis has spurred many people to begin offering services as freelancers, whether online or in safe-distance, in-person ways. For those new to freelancing, we offer this guide to key business-law issues that you should understand as a business owner. These are the answers we provide to questions from our own freelancer clients. Read More
On Friday, March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), a federal stimulus package aimed at providing relief to American individuals and businesses during an unprecedented shutdown of much of the American economy.
Through tax credits, emergency grants, forgivable loans, and loan forgiveness, the CARES Act is designed to provide American businesses with the cash flow and debt relief to retain current employees, rehire employees laid off or furloughed, and to generally weather this severe economic downturn. Read More
In response to the ongoing COVID-19 pandemic, the State of New Hampshire has issued various emergency orders aimed at reducing the spread of the Coronavirus. For example, on March 26, 2020, the Office of the Governor signed Emergency Order #17 Pursuant to Executive Order 2020-04, which substantially limits the activities of “non-essential” services state-wide through May 4, 2020. Read More
COVID-19 is a Black Swan, a reminder to expect the unexpected. Health Care Directives are a tool to plan.
As we follow the news about COVID-19, it triggers thoughts about what would happen if we got sick. An Advance Health Care Directive is the tool to decide who would make health care decisions for us and what those decisions would be. Read More
On March 18, 2020, Congress passed, and the President signed, a revised version of The Families First Coronavirus Response Act (the Act) that was first passed out of the House on March 14. The Act requires employers with fewer than 500 employees to provide COVID-19-related paid sick and family leave to eligible employees. Significant changes from the original House version that we reported on are noted by underline, below. The Act will take effect within 15 days (April 2, 2020). Read More
The Families First Coronavirus Response Act (FFCRA) requires that employers post a notice advising employees of their rights under the new law. The United States Department of Labor has now published the poster that employers are required to post regarding the new emergency paid sick leave and family medical leave requirements. A copy of the poster can be found here.
The DOL explains that employers can satisfy the posting requirement for employees who are working at home by emailing or mailing the notice to employees. The DOL FAQ states:
- Where do I post this notice? Since most of my workforce is teleworking, where do I electronically “post” this notice? Each covered employer must post a notice of the Families First Coronavirus Response Act (FFCRA) requirements in a conspicuous place on its premises. An employer may satisfy this requirement by emailing or direct mailing this notice to employees, or posting this notice on an employee information internal or external website.
Please contact Bill Sheils if you have any questions.
In response to the ongoing COVID-19 pandemic, the State of Maine and local governments have issued emergency orders aimed at combating the transmission of the Coronavirus in our communities. For example, on March 24, 2020, the Office of the Governor issued An Order Regarding Essential Businesses and Operations, substantially limiting the activities of “non-essential” businesses and operations state-wide. On that same day, the City of Portland issued a Proclamation Declaring Continued State of Emergency and Requirement to Stay at Home, also limiting the activities of non-essential businesses and operations within the City of Portland. Central to both orders is the requirement that all non-essential businesses and operations cease activities that are public facing, and essentially close their physical workspaces and facilities. Read More
Yesterday evening, March 17, 2020, the Maine Legislature passed Legislative Document No. 2167, “An Act to Implement Provisions Necessary to the Health, Welfare and Safety of the Citizens of Maine in Response to the COVID-19 Public Health Emergency” as emergency legislation to take effect immediately. Included in the Act is a provision that makes employees who are temporarily laid off due to the COVID-19 crisis, or who are sick or quarantined or caring for a family member as a result of COVID-19, eligible for unemployment benefits. There is no waiting period, and there will be no charge against the employer’s experience rating record. If you are in the unfortunate circumstance of having to temporarily cease operations during this public health emergency, the State of Maine has provided a safety net for your employees. Employees should be advised of this emergency unemployment benefit if you need to suspend operations or if an employee is quarantined or caring for a sick family member as a result of COVID-19. Read More
Perkins Thompson attorneys have prepared the following comprehensive presentation offering legal and practical guidance for your business or non-profit in light of the COVID-19 pandemic:
COVID-19 Legal and Practical Guidance for Your Business (.pdf download)
For assistance with issues you or your business may be facing, please contact our office at (207) 774-2635. Attorneys and staff are currently working remotely and are available to assist.
The Families First Coronavirus Response Act (the “Act”), passed in the House and awaiting action in the Senate, would require employers with fewer than 500 employees to provide eligible employees with paid sick leave and emergency paid leave (essentially providing a paid FMLA benefit) for certain specified COVID-19 reasons where: Read More
User Experience (UX) design is a bedrock part of software and website development. It includes the study and optimization of the user’s experience – the totality of the ways in which humans interact with and experience products. (Definitions of UX vary; in the classic definition by designer Don Norman, it includes a person’s interaction with not just a product but the company that provides it as well). Software companies employ UX designers in a range of ways including market research, the development of product business requirements, wireframing, prototype design, and watching behind two-way mirrors as testers struggle to navigate interfaces. Read More
President Trump signed the USMCA into law on Wednesday, January 29, 2020, completing the process of U.S. ratification of the agreement and moving it one step closer to replacing NAFTA. With Mexico already having ratified the USMCA, Canada is the only signatory country whose legislature has yet to act. It is expected that Canadian ratification of the USMCA will be completed in Spring 2020, but with the liberal party no longer holding a majority in the House of Commons, Canadian ratification of the USMCA will require bipartisan support, which may delay implementation of the new treaty. Read More
Hiring employees presents unique challenges for tech companies that do not confront other American businesses. In our experience as outside counsel to tech companies, legal mis-steps typically result from oversight rather than a deliberate intention to flout the law. The checklist below is a structured guide to avoiding these common pitfalls in the hiring process. It applies to Software-as-a-Service providers, custom software developers, mobile app developers, I.T. consulting firms and other tech employers. Read More
Back in March, we reported that the U.S. Department of Labor (USDOL) had released proposed regulations adjusting the salary level required for the executive, administrative, and professional employee (EAP), or so-called “white-collar” exemptions from the FLSA’s overtime pay requirements. The USDOL has now issued its Final Rule, which is set to take effect on January 1, 2020. Read More
When a person provides labor, material, or services to a residential construction project without a contract with the owner (e.g., subcontractors or suppliers), Maine’s mechanic’s lien law provides a “double payment” defense for the homeowner. Under Maine law, most residential subcontractor and supplier liens can only be enforced to the extent that there is a “balance due” for the labor, materials, and/or services covered by the lien to the person with whom the owner has a contract with (e.g., general contractor). In other words, if a homeowner has paid his or her general contractor for the work that is the basis of the lien, the lien will not be enforceable. The homeowner is protected from having to pay for the subcontractor’s or supplier’s work twice. A subcontractor or supplier lien will only be enforceable to the extent that the homeowner has not paid for the work. Read More
The First Regular Session of the 129th Maine Legislature has adjourned, leaving a number of new laws for us all to understand and comply with. Listed below by topic area are what we believe are some of the most important new laws for our clients and readers to know about. We have provided summaries to highlight the major effects of these new laws, but as always, there are details. Please let us know if you are interested in how these new laws might affect you or your business, institution, or governmental body.
The new laws listed below become effective on September 19, 2019 except as otherwise specified.
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Governor Mills signed into law “An Act to Promote Keeping Workers in Maine” (26 M.R.S. §§599-A and 599-B), set to become effective September 19, 2019, placing significant limitations on the use of employee noncompete agreements and prohibiting agreements among employers not to solicit or hire each other’s employees. In passing this legislation, Maine joins its New England neighbors, New Hampshire and Massachusetts, in restricting the use and enforceability of noncompete agreements and joins the national trend in striking down so-called “no poaching” agreements. Read More
As we discussed in a prior blog post, New Hampshire’s residential construction statute provides contractors with a statutory right to notice of claimed defects prior to being sued. This statute, however, also provides contractors with another benefit that is often overlooked. It contains an extensive list of things that residential contractors will not be liable for. Specifically, NH RSA 359-G provides that residential contractors are not liable for damages caused by: Read More
Under New Hampshire law, homeowners are generally required to provide notice of any claimed construction defects prior to filing a lawsuit against their residential contractor. The purpose of this law is to “encourage the out-of-court resolution of disputes between homeowners and contractors relative to residential construction defects.” N.H. RSA § 359-G. Assuming the contractor has preserved this right to notice (by including required language in its contract), homeowners must provide at least 60 days’ notice of any claimed defects prior to filing a lawsuit. Read More
Joining a number of other states, including Massachusetts, Connecticut, and Vermont here in New England, Maine has enacted legislation prohibiting employers from seeking salary history information from prospective employees. Signed…
Under Maine law, a property boundary described as extending to or along “the shore” of a tidal area extends only to the high water mark, and not to the low…
The U.S. Department of Labor (USDOL) released proposed regulations on March 7, 2019 adjusting the salary level required for the executive, administrative, and professional employee (EAP) exemptions from the FLSA’s…
Sea rise can shrink the size of oceanfront property as the oceanfront boundary creeps inland. It can similarly shrink any easement over the property. Depending on where the easement is…
In upholding an award of legal fees in excess of $30,000 in favor of homeowners under the Home Construction Contract Act (the “HCCA”), Maine’s Law Court recently took the “opportunity…
You may have legitimate legal grounds to file a lawsuit to obtain a court order to prevent others from eroding your oceanfront land. Erosion can cause the boundary of your…
Waterfront properties may shrink as the ocean rises and the rising low tide moves their waterfront boundaries inland. Under Maine law, ownership of oceanfront land typically extends to the low…
On smaller jobs, a contractor or subcontractor may agree to perform work without a formal written contract. While it is best to have a written contract in place, in the…
The U.S.-Mexico-Canada Agreement (USMCA) was signed on November 30, 2018 and now must be ratified by Congress before the agreement can take effect. Until the USMCA is ratified, NAFTA will…
It’s always a good idea at year end to prepare for the upcoming tax season and this year end of year planning is particularly critical in light of major changes…
Television has popularized the notion of older adults living together in a shared housing arrangement born out of financial or other necessity, but evolving into a mutually supportive environment, capped…
Start-up clients often ask me whether they should from a Delaware corporation. My answer is usually that unless the company can point to some specific compelling reason for forming in…
As a lawyer who helps start-up companies, I’m often asked whether forming a limited liability company (LLC) will truly shield a company’s owner(s) from the risk of incurring personal liability….
Remember the scramble two years ago to prepare for the new federal overtime rule that would have increased the salary threshold level for “white-collar” exemptions from $23,660 to $47,476, only…
A mechanic’s lien can be a powerful tool in the hands of a contractor, subcontractor, or supplier that is owed money on a project. Once recorded and perfected, a mechanic’s…
In a previous blog post, I have discussed the differences between a contract brewing agreement and an alternating proprietorship and how they may work for your brewery. Another related issue…
On June 21, 2018, the United States Supreme Court issued an opinion (5-4) in South Dakota v. Wayfair, Inc., that upheld a state law requiring out-of-state sellers to collect and…
On May 21, 2018, the United States Supreme Court issued an opinion (5-4) that upheld class-action waivers in arbitration agreements. The ruling gives businesses the ability to prevent employees from joining…
As your business continues to grow, you may find that your brewery has excess brewing capacity and begin to ask yourself how you can best fill those openings on your…
As summer approaches, employers across the state will begin to receive resumes from students seeking practical work experience through internships. While internships can provide a great experience for both employers…
On April 2, 2018, the Supreme Court issued its highly anticipated ruling in Encino Motorcars, LLC v. Navarro, holding that service advisors at an automobile dealership are exempt from the…
A “no lien clause” in a construction contract forces a contractor (or subcontractor or supplier) to give up its lien rights in advance of performing the construction work and/or supplying…
Another year end is rapidly approaching so it is once again time to consider end of the year tax planning. This year there is even more uncertainty than usual with…
In the age of the viral tweet and YouTube channel, it’s no wonder that many businesses expend significant resources to manage and cultivate a positive online footprint. As 2017’s seemingly…
This common scenario plays out throughout all of Maine: a homeowner sets out to complete a major renovation to improve a water view and over the course of the remodel,…
We live in Vacationland, so you might be thinking of renting out your home or buying an investment property to offer short term rentals through a service like Airbnb, VRBO,…
Last year, we reported on the Final Rule published by the United States Department of Labor (USDOL) updating its White Collar exemption regulations. The Final Rule raised the minimum salary…
On July 17, 2017, the U.S. Citizenship and Immigration Services (USCIS) released a revised Form I-9, Employment Eligibility Verification. Form I-9 is used to verify the identity and employment authorization…
Maine’s Home Construction Contract Act requires that any contract to build, remodel or repair a residence (including structural work, electrical, plumbing, heating, carpeting, window replacement and other non-structural work) for…
Contractors often include “pay-when-paid” clauses in their subcontracts. These clauses provide that the contractor will pay its subcontractor after the contractor has received payment from the owner. A typical pay-when-paid…
A mechanic’s lien can be an effective tool for contractors, subcontractors, and material suppliers seeking to enforce their right to get paid on a job. Under Maine law, anyone that…
Maine’s Prompt Payment Act strictly enforces owners’, contractors’ and subcontractors’ payment obligations. For owners, the Act’s requirements are fairly straightforward. An owner must pay its contractor in accordance with the…
As we approach year-end, it’s time to consider end of the year tax planning. For this year, the problem is compounded as a result of uncertainty as to what the…
MISSING THE 60 DAY ROLLOVER DEADLINE CAN CAUSE THE RETIREMENT ACCOUNT ROLLOVER TO BE TAXED: Most of us are aware that a taxpayer who participates in an IRA or qualified…
Last month’s FTC opinion in In re LabMD, Inc. could play a large role in reshaping the FTC’s enforcement authority with respect to data security standards and practices.
On August 2, 2016, the IRS announced proposed new regulations seeking to limit, if not disallow, valuation discounts in transfers of interests in family controlled business entities for gift, estate…
The U.S. Department of Labor (the “DOL”) recently published a Final Rule updating its White Collar overtime exemption regulations. The Final Rule will become effective on December 1, 2016. The…
A huge range of businesses – from “Mom and Pop” retail stores to large, multinational firms – collect and keep personal consumer information. The Federal Trade Commission (“FTC” or the…
Wyndham’s Shot Across the Bow: A Challenge to the FTC’s Authority to Enforce Data Security Standards
After the hotel chain Wyndham Worldwide Corporation (“Wyndham”) suffered three data security breaches in the span of two years, the Federal Trade Commission (“FTC”) brought suit against Wyndham under Section…
The IRS reported a total of 1.6 million victims of identity theft involving stolen tax refunds in the first half of 2013, compared to just 271,000 for the whole of…
The Affordable Care Act contains tax provisions that affect your 2014 income tax return. Almost everyone is affected by the individual shared responsibility provision, while only people who purchased coverage…
The Internal Revenue Service has published an Announcement and new Regulations relating to qualifying for the “hardship exemption” under the Affordable Care Act, IRS Notice 2014-76, which may be helpful…
Tax-saving opportunities continue for retirement planning due to the availability of Roth IRAs, changes that make regular IRAs more attractive, and other retirement savings incentives.
Deduction timing is also an important element of year-end tax planning. Deduction planning is complex, however, due to factors such as filing status, adjusted gross income levels for deduction phaseout,…
Though April 15, 2015, is a long way off, it’s time to begin thinking about how the Affordable Care Act will affect your 2014 income taxes. The Affordable Care Act…
To protect against damage and costs from cyber data attacks, companies are starting to invest in stand-alone cyber-liability insurance policies.
Students seeking practical job experience pursue unpaid internships in hopes of gaining valuable “real world” experience. The question that employers must answer, however, is whether such individuals can actually be…
As social media develops and matures, companies are realizing that platforms such as Facebook, Twitter, LinkedIn, and Instagram can be used to reach customers and clients in ways that traditional…
Recently, eBay discovered that hackers utilized the credentials of three of its corporate employees to gain access to user’s non-financial personal information. Users’ encrypted passwords, names, addresses, phone numbers and…
To date, consumers have been largely unsuccessful in suing companies that have allowed their personal information to be exposed through a data security breach. However, a California plaintiff suing LinkedIn…
An employee handbook is an important tool for all employers, large or small. An employee handbook serves to communicate important information such as the history and mission of the company…
On November 5, 2013, FEMA issued revised flood maps that will impact many property owners in York and Cumberland counties. The revised maps are expected to shift flood lines farther…
In today’s workplace, employees commonly use their own electronic devices for work-related tasks, such as responding to work-related emails, accessing company servers and data, reviewing and editing company documents, and…
The Treasury Department and the Internal Revenue Service have ruled in Revenue Ruling 2013-17 that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married…
On June 21, 2013, Facebook issued a notice that a software “bug” may have allowed Facebook users to access additional contact information (email addresses and phone numbers) for millions of…
Small businesses and organizations take comfort in the belief that they are simply too small to be at risk of a data security breach. This belief, however, is incorrect. In…
When thinking about data security breaches, people often envision highly skilled hackers employing sophisticated techniques to obtain access to protected data. Consequently, many small businesses and organizations assume that they…
The Supreme Court’s ruling that the 1996 Defense of Marriage Act is unconstitutional paves the way for married gay couples to qualify for many federal benefits and protections previously limited…
In the event that your organization or business suffers a data security breach that exposes the personal information of your employees or customers, you are likely subject to state breach…
The Maine Revenue Service has recently announced a new amnesty program for taxpayers who may be subject to “use tax” because they purchased tangible personal property outside the State of…
Phil Hunt is the editor of A Practical Guide to Estate Planning in Maine, published in October, 2012 by MCLE New England. The Guide includes two chapters by Mr. Hunt…
In 2011, the Maine legislature enacted a number of notable changes to residential landlord/tenant law. The following is a summary of those changes, which became effective as of September 28,…
There are advantages and disadvantages to using non-probate transfers that pass your property directly to your beneficiaries instead of by Will. Even in states like Maine, that have a less…
Data security breaches affect organizations of all sizes. Whether it is Zappos.com with its 24 million customer accounts[1] or your local Subway franchise,[2] no business is immune from the threat…
Federal Gift and Estate Tax Exclusions Increase by $120,000 in 2012 As we head into a new year, the good news is that inflation adjustments kick in and the federal…
Is the legal tide turning for consumers whose personal on-line information is hacked? Data security breaches are becoming more common, but until recently, consumers have been largely unsuccessful in suing…
The CLASS Act was enacted to provide federal assistance for long-term home or community assisted-living care One of the most difficult problems facing families with an aging loved one is…
Recent cyber-security breaches have shown that companies that fail to adequately protect their customer or client electronic data are at risk of losing public confidence and of being subject to…
Here is a checklist of things to cover when working with your attorney on your estate plan: Confirm your “domicile” state to avoid multi-state tax and administrative problems. Execute or…
1. An Act to Ensure Regulatory Fairness and Reform Public Law 2011, Chapter 304 (Emergency, effective June 13, 2011)
The Legislature has passed and the Governor has signed a significant estate tax reform package. The big news is that the Maine credit shelter exemption will increase from $1,000,000 to…
The new estate tax legislation, passed by Congress on December 17, 2010, will greatly change the estate tax as we have known it. The key feature of the legislation is…
PLAN FOR ESTATE TAX CHANGES BEFORE THE NEW YEAR As things currently stand, with less than a month to go in the 2010 tax year, the federal estate tax and…
A SPOUSE CAN DECLINE TO INHERIT UNDER HER SPOUSE’S WILL AND, INSTEAD, CAN TAKE A THIRD OF HER SPOUSE’S ESTATE If your spouse passes away while domiciled in Maine, you…
The issue of the rights of a married person to claim a share of the estate of a deceased spouse contrary to the terms of the deceased spouse’s Will and…
IN MAINE, IF YOU DIE WITHOUT A WILL, MAINE LAW WILL DECIDE WHO INHERITS YOUR PROPERTY If you reside in Maine, and die without a will, your property is said…
FIVE GOOD REASONS TO MAKE A WILL Having a Will Ensures that Your Wishes will be Honored. In Maine, if you do not have a Will, State law will determine…
IN MAINE, YOU CAN MAKE YOUR OWN END-OF-LIFE DECISIONS, FROM MEDICAL CARE TO DISPOSITION OF REMAINS HERE’S HOW: In Maine, you are in charge of your medical and end-of-life decisions….
What is a Durable Power of Attorney: A power of attorney is a document in which one person, the “principal”, appoints another person, the “agent”, to act on his or…
A Case Study in Remediation of an Urban Impaired Stream and a Model for Watershed Management and Governance
Perkins Thompson receives many inquiries on estate planning and elder law issues. Because I handle many of these, and have been editor of Maine Probate Laws and Maine Probate Procedure…
In 2008, Maine’s Task Force on Wind Power set as a State goal for the year 2020, the creation of 3,000 megawatts of wind power. In 2009, the State Legislature…
If you own land in Maine, you may be assuming that you have all the property rights you need to access and develop your land and to protect it from…
The vast majority of wills requiring probate administration in Maine can be handled at low cost within a reasonable time period. Maine’s probate administration process provides a means to wind…