UPDATE: The Stars Align (With a Wobble) – US and Massachusetts Tax Return Due Dates

Usually, the due date for filing US individual income tax returns is April 15th.  This time it’s different. The IRS, and also the Massachusetts Department of Revenue (DOR), have announced that the due date for Massachusetts residents filing individual income tax returns, and also for Massachusetts estates and trusts whose tax years...
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Kindergarten and Pre-K Students Suspended from Massachusetts Schools

A WBUR analysis of state data shows that 603 kindergarten and pre-kindergarten students were suspended from Massachusetts public and charter schools in the 2014-15 school year. Reasons for the suspensions included hitting, disrupting, disrespecting, throwing things, and fighting. Suspending children that young raises a host of questions for...
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Annual Reporting Season: A New Year For Your Business

Each year Massachusetts corporations (and many non-Massachusetts corporations doing business in Massachusetts) must file an Annual Report with the Corporations Division of the Massachusetts Secretary of the Commonwealth within two and one half (2½) months after the close of the corporation’s fiscal year.* For many corporations, this means they must...
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Enforcing Mandatory Arbitration Clauses: The Innovators’ Counsel

Time and again we get calls from small business owners describing a scenario where a) they entered into a valid and binding contract with another entity or person that contained a mandatory arbitration clause, b) an issue under the contract has arisen that arguably triggers the arbitration provision for purposes of dispute...
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Massachusetts Department of Revenue Releases Working Draft AP XXX: Voluntary Disclosure Program for the Settlement of Uncertain Tax Issues

On January 19, 2016, the Massachusetts Department of Revenue (DOR) released a working draft of an administrative procedure (AP) entitled AP XXX: Voluntary Disclosure Program for the Settlement of Uncertain Tax Issues (hereafter “working draft”). The working draft is available here: http://www.mass.gov/dor/businesses/help-and-resources/legal-library/administrative-procedures/working-draft-ap-xxx.html. At this point, the proposed voluntary disclosure...
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The Innovators’ Counsel: The ADA And Your Small Business – Public Accommodations

Title III of the Americans with Disabilities Act (hereinafter “ADA”) requires public accommodations to provide goods and services to people with disabilities on an equal basis with the rest of the general public. The stated goal is to afford every individual the opportunity to benefit from our country’s businesses and services, and...
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The Innovators’ Counsel: Power of Attorney & Valid Trust Creation Under The MUTC

The Massachusetts Uniform Trust Code (the “MUTC”), codified at Mass. Gen. Laws c. 203E, became effective as of July 8, 2012.  The enacting legislation provides that, except as otherwise provided, the MUTC applies to all trusts created before, on, or after the July 8, 2012 effective date. The before...
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The Innovators’ Counsel: Zoning Flyover – The Massachusetts Zoning Act 20 and 90 Day Appeal Deadlines (for lawyers)

As attorneys with experience handling a variety of condominium, real estate and zoning issues – particularly issues arising in dealings with city and town level zoning boards and subsequent boards of appeals/trial court appeals  – the most frequent inquiry we receive in this area centers on obtaining or challenging the denial of...
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The Innovators’ Counsel: Zoning Flyover – The Massachusetts Zoning Act 20 and 90 Day Appeal Deadlines (for non-lawyers)

As attorneys with experience handling a variety of condominium, real estate and zoning issues – particularly issues arising in dealings with city and town level zoning boards and subsequent boards of appeals/trial court appeals – the most frequent inquiry we receive in this area centers on obtaining or challenging the denial of...
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The Innovators’ Counsel: Fiduciary Duty Claims – Interference with Contractual or Business Relations, Vol. 2

Our last IC post began exploring the business litigation tort of interference with contractual or business relations. As previously noted, such claims typically arise in the context of business competition; e.g., where one party who has been unsuccessful in retaining or winning a third party’s business alleges improper interference by the successful competitor.
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