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You may have heard that last December Congress passed and President Obama signed the “Tax Relief, Unemployment Insurance Reauthorization and Job Creation Authorization Act,” which made substantial changes to Federal Estate and Gift Tax laws. The Act increased the unified Estate Tax credit resulting in an increase of the exemption ... More
Many people know that Delaware is the most popular jurisdiction in which to incorporate or to organize most forms of businesses. The reasons for Delaware’s advantages over other jurisdictions are hard to pin down. There is a general feeling that Delaware law is more modern or otherwise favorable to businesses ... More
While the value of protecting one’s intellectual property is often recognized in the world of big business, such protection is frequently overlooked by many small businesses. This article highlights the importance of intellectual property protection for small businesses. Trademark A trademark is a word, design, color or sound that serves as an ... More
Seeking to restore the vigor and luster of Frederick City’s Golden Mile, Mayor Randy McClement kicked off the first official meeting of the Golden Mile Alliance by appointing its initial board of directors from a diverse list of interested citizens, business and property owners and public servants. The mission of ... More
Many businesses spend a small fortune building a brand identity around a logo or brand name before determining whether they can protect their logos or marks as trademarks. Without first determining whether they can protect their logos or marks as trademarks, businesses risk having their marks copied by competitors or ... More
On Sept. 2, six days before the statute of limitations would have run, the Federal Housing Finance Agency (the “FHFA”) sued 17 of the world’s largest financial institutions claiming they committed fraud in the sale of nearly $200 billion in mortgage investments to Fannie Mae and Freddie Mac. The lawsuit ... More
Partners are fiduciaries. But to whom? Are all partners in a partnership fiduciaries or just some of the partners? What about limited partners? What about joint venturers? Are these duties owed to creditors and other third parties? I will answer these questions in a general way in this blog, and ... More
I am honored to have been appointed by Governor Martin O’Malley to the Maryland Economic Development Commission. These are challenging and uncertain times and more than ever we need to develop, support, and initiate programs and initiatives to position Maryland’s economy for growth. Maryland’s economic engine is driven by ... More
In today’s business environment, personal guaranties are becoming the industry standard for negotiating a commercial lease. Landlords typically require a small business owner and his or her spouse in their individual capacities to sign personal guaranties as a term and condition for entering into a commercial lease. Prior to doing ... More
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