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What You Should Know About Limited Liability Companies

| John T. Midgett |
This article is directed to two different groups of people: (1) those who have heard about a limited liability company (LL…

The Irrevocable Life Insurance Trust

| John T. Midgett |
Most clients are shocked to learn that the death proceeds of their life insurance are subject to federal estate taxation. …

Labor Department Withdraws Independent Contractor Rule

| Nathan R. Olansen |
The United States Department of Labor (the Department) has announced a final rule withdrawing the “Independent Contractor …

Special Needs Trust: What Are They and How Do They Work?

A Special Needs Trust (SNT) is a form of discretionary, spendthrift trust designed to preserve government benefits for a d…

New Law Relaxing PPP Loan Forgiveness Rules

| Nathan R. Olansen |
On June 5, 2020, the President signed into law the Paycheck Protection Program Flexibility Act of 2020 which makes additio…

House Passes Bill Relaxing PPP Loan Forgiveness Requirements

| Nathan R. Olansen |
Last night the House of Representatives passed H.R. 7010 (Paycheck Protection Program Flexibility Act of 2020) by a vote o…

Treasury Issues the PPP Loan Forgiveness Application

| Nathan R. Olansen |
Hot off the press, Treasury has issued the PPP Loan Forgiveness Application (SBA Form 3508). The 11-page application (we k…

Coronavirus Updates

We hope you and your families are remaining healthy and safe during the COVID-19 pandemic. Rest assured, we remain open an…

Dealing with Social Security during a Disability

| John T. Midgett |
People who have executed a durable general power of attorney think that “anything I can do, my agent can do as well”. Whil…
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