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Articles

  • Reserve Funds for Community Associations: Understanding the Why, How and When of Reserves

    By: Raymond B. Via, Jr.

    WHY Community Associations maintain reserve accounts as a means of funding their long term needs for repair and replacement of major capital items.  These Association assets typically include all common property under Association control such as roads, roofs, swimming pools and pool decks,...

  • Association Chapter Insurance Policies: What Coverage Do You Need?

    By: Jefferson C. Glassie

    Reprinted with permission. Copyright, ASAE: The Center for Association Leadership, January 2014, Washington, DC. Co-Author: Jennifer Kirkpatrick Howard, a producer at Lockton Companies and a risk management consultant and insurance broker, jkhoward@lockton.com. Summary: Choosing insurance coverage...

  • Flagpoles - Recent Changes in Delaware Law and a Summary Comparison to Maryland and Virginia

    By: Chad J. Toms

    Under the Freedom to Display the American Flag Act of 2005 (the “Act”) community associations are not permitted to ban owners from displaying the American flag on the owner's unit, lot or in any area where the owner has exclusive use or possession.  However, the Act does permit community...

  • Control Your Board Meetings

    By: Robert F. Carney

    There are many circumstances under which litigation can arise between members of a community association and the community association or its board of directors.  One tactic employed by members who are litigating with or otherwise adverse to the interests of the community association is to...

  • FTC Increases HSR Act Thresholds: "Size of Transaction" Test Increased $5 Million to $75.9 Million

    By: Frank S. Jones, Jr.

    The Federal Trade Commission has revised the filing and other dollar-denominated thresholds contained in the Hart-Scott-Rodino Antitrust Improvements Act of 1976 (“HSR Act”).  These adjustments are made annually based on changes in the U.S. gross national product for the fiscal year ending...

  • Managing Risk With Technology Contractors

    By: Heather A. James

    Tips to minimize the potential legal pitfalls in contracting for technology systems Acquiring the right technology systems is often critical to an association’s success. Too often, however, associations rush through technology system acquisitions and sign unfavorable vendor contracts that...

  • I Got This Thing From the IRS.......

    By: Mary Claire Chesshire

    The Internal Revenue Service is now launching questionnaire projects to gather information about retirement plans, in addition to conducting random, full scope audits.  What should you do if a questionnaire is received?  First - do not ignore it and, second, ask your advisor to help with...

  • Tackling Tariffs

    By: Alexander W. Koff

    The attached article was originally published in teh Journal of Accountancy, February 2014, and is reprinted with their permission.

  • Scared Staff / Reassigned Manager

    By: Jeffrey C. Seaman

    A recent federal court decision in a discrimination / retaliation case will be of interest to Maryland employers, HR managers, and people who mistreat their staff.

  • Restaurant and Retail Franchisors: Could This Be You in 2014?

    By: David L. Cahn

    The case of Wojcik v. Interarch, Inc., currently pending in the U.S.