The Tax Cuts and Jobs Act (the Tax Act) changed the inflation adjustment method applied to various limits under the federal tax Code, particularly the HSA contribution limit for those with high deductible coverage for spouses, children or families (family coverage).
Over the last several years, we have seen an increase in the amount of litigation initiated by buyers against sellers of residential real estate. Much of this litigation involves a buyer alleging that a seller committed fraud by failing to fully disclose defects in the Seller’s Residential Real Estate Disclosure Form.
The Indiana Court of Appeals upheld a trial court’s decision prohibiting a Fort Wayne television station from broadcasting the trial court’s audio recording of a criminal sentencing hearing. This decision addresses a topic that has been a subject of national debate—cameras in the courtroom.
On December 22, 2017, the President signed the Tax Cuts and Jobs Act of 2017 (the “Act”), which has significant effect on federal tax laws. Highlights include the modification of individual and corporate tax rates, the application of a deduction to qualified flow-through business income, and the doubling of the estate tax exemption amount.
In Indiana, a mortgage generally expires ten years after its maturity date – the date on which the last installment of the debt secured by the mortgage becomes due. However, when information respecting the maturity date is missing from the documents on file with the county recorder’s office, the time a mortgagee can bring a foreclosure action on the mortgage can be greatly reduced.
On December 19, 2017, the United States Court of Appeals for the Ninth Circuit became the fourth federal appellate court expressly to reject the U.S. Department of Labor’s (DOL) six-part test for determining whether interns and students are employees under the Fair Labor Standards Act (FLSA). The DOL had previously published a six-part test in 2010. Under that test, an intern would be considered an employee unless all of the six factors were met. The Second Circuit was the first to reject the DOL’s test in 2015, opting for a non-exhaustive set of seven factors to consider in what it termed the “primary beneficiary test.”
Barrett McNagny LLP is pleased to announce that Trisha J. Paul has been elected to serve as Chair of the firm’s Executive Committee for 2018. Also serving on the firm’s Executive Committee during 2018 will be John C. Barce, Robert T. Keen, Michael P. O’Hara, and Samuel J. Talarico, Jr.
Barrett McNagny LLP is pleased to announce that William A. Ramsey was elected Partner effective January 1, 2018. Mr. Ramsey concentrates his practice in the areas of appellate litigation, medical malpractice defense, general liability defense, and business litigation.
H. Joseph Cohen will be presenting at the Northeast Indiana Human Resources Association's (NIHRA) meeting on January 8, 2018 discussing the top ten employment issues and challenges confronting employers and HR managers in 2018.
Employee benefit plans are subject to numerous legal requirements, including complicated—sometimes confusing—eligibility requirements. Those requirements are never more confusing, or more important, than during an employee’s medical leave of absence.
Trisha Paul and Emily Szaferski will present at the Allen County Bar Association's Probate, Trust and Tax Section's Continuing Legal Education seminar about assessing a client's mental capacity and legal competency.
William Ramsey authored an article titled "Keeping the Record Straight: The Rule Against Supplementing the Record on Appeal and Exceptions Thereto" that appeared in the fall edition of The Appellate Advocate.
The information contained in the Barrett McNagny LLP website is for informational purposes only and should not be considered legal advice on any subject matter. Furthermore, the information contained on our website may not reflect the most current legal developments. You should not act upon this information without consulting legal counsel.
Your transmission and receipt of information on the Barrett McNagny LLP website, or sending an e-mail to one of our attorneys or staff, will not create an attorney-client relationship between you and Barrett McNagny LLP. If you need legal advice and want to establish an attorney-client relationship with Barrett McNagny LLP, please contact one of our attorneys by telephone, email, or other means of communication, and allow the attorney to confirm that the firm does not represent other persons or entities involved in the matter and that the firm is willing to accept representation. Until such confirmation is provided by one of our attorneys, you should not transmit information to us that you consider confidential. If you do provide information to us, and no attorney-client relationship is established, the information will not be considered confidential or privileged, and our receipt of such information will not preclude us from representing another client in a matter adverse to you.
Any links to other websites are not intended to be referrals or endorsements of those sites.
An attorney-client relationship will NOT be formed merely by sending an email to Barrett McNagny, LLP or to any of its attorneys. Please do not send any information specific to your legal needs until you obtain approval from a Barrett McNagny, LLP attorney, as the content of such email will not be considered confidential or privileged. By sending us an email, you confirm your understanding of this notification. If you agree, you may use the e-mail links on this page to contact an attorney.