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  • IRS Releases Anticipated Guidance for 2012 Offshore Voluntary Disclosure Program; Announces New Compliance Procedures for Low-Risk U.S. Citizens Residing Abroad

    By: Jonathan Z. May, Herman B. Rosenthal, Eric A. Vendt

    In a continued effort to combat offshore tax evasion and increase international compliance, on June 26, 2012, the Internal Revenue Service  provided updated guidance to the 2012 Offshore Voluntary Disclosure Program (the “2012 OVDP”), and announced that new compliance procedures will be...

  • NLRB Launches Webpage Addressing Protected Concerted Activity

    By: Kevin C. McCormick

    In previous posts, we’ve discussed how the National Labor Relations Board’s (NLRB) most frequent complaint about how employers handle employees’ use of social media is that it interferes with protected concerted activity -- Section 7 rights under the National Labor Relations Act (NLRA)

  • Interns In The Nonprofit World

    By: Peter D. Guattery

    What’s the difference between a volunteer who delivers Meals on Wheels and wouldn’t dream of getting paid, as opposed to an intern who might in fact be deemed an employee and have to be paid? It’s not easy to tell.

  • “Sustainable Growth” Goes Into Effect

    By: John B. Gontrum

    The implementation of the Sustainable Growth and Agricultural Preservation Act enacted in the 2012 session of the General Assembly has begun. While the Act received a lot of publicity for restrictions on private septic systems in rural areas, it does much more with respect to planning for future...

  • The Tie That Binds: Non-Competition Covenants Under Maryland Law

    By: David L. Cahn

    Co-Author: Allan P. Hillman, Kern & Hillman Originally published in the July 2012 Maryland Bar Journal, by Maryland State Bar Association, Inc., and reproduced with permission of that copyright owner. Introduction

  • Establishing an Association Foundation

    By: Jefferson C. Glassie, Megan C. Spratt

    Many nonprofit Section 501(c)(6) organizations set up separate foundations to carry on certain charitable or educational activities for the parent organization.  We have helped many nonprofit organizations set up subsidiary foundations--this is very common and can enhance the activities and...

  • "Just the Facts" Virginia Common Interest Communities 2012 Legislative Changes

    By: Kevin A. Kernan

    The 2012 General Assembly resulted in a number of changes that directly or indirectly impact common interest communities in Virginia.  The new laws amend the Virginia Property Owners’ Association Act, the Virginia Condominium Act, and the Common Interest Communities.  These new laws take...

  • Crowdfunding as a Platform for Small Business Capital Raising

    By: D. Scott Freed

    Overview

  • New NLRB website highlights "protected concerted activity"

    By: Kevin C. McCormick

    The National Labor Relations Board (NLRB) is continuing efforts to broaden its impact on the workforce with the launch of a webpage aimed at communicating to workers how they can use the law in disputes with their employers.

  • Whiteford Opens Bethesda Office to Lure Biotech Work

    By: Martin T. Fletcher

    Whiteford, Taylor & Preston has opened an office in Bethesda, looking to capture more legal business in Montgomery and Prince George’s counties. The 162-attorney Baltimore law firm — the city’s fourth-largest — has an active practice that includes patents and intellectual property and the...