With a booming economy and job market, the movement to eliminate non-competes continues to gain federal traction and remains at the forefront of discussions around innovation and economic growth. Most recently, on July 9, 2021, the Biden Administration issued its Executive Order on Promoting Competition in the American Economy (“Executive Order”) calling on the Federal…

On September 15, 2021, the House Ways and Means Committee approved certain tax proposals to be included in the “Build Back Better” $3.5 trillion reconciliation legislation. The legislation seeks includes a number of tax increases designed in part to help defray the costs of the Biden Administration’s new spending bill, including, in particular, several changes…

A letter of credit can be an effective tool for a business when it is required to provide additional payment security to a third party. The letter of credit is essentially a guarantee by a bank or other financial institution (called an “issuer”) to a third party (called a “beneficiary”) that it will be paid…

As we have written about extensively over the past couple years, under the federal Opportunity Zones tax incentive program (the “OZ Program”), taxpayers can defer, reduce, and eliminate capital gains taxes by timely investing capital gains proceeds into a Qualified Opportunity Fund (a “QOF”) and meeting a variety of other requirements. Several of the OZ…

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