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HTMLMaryland: Governor Signs Bill Granting a Potential $37.5 Million Tax Credit
David Ebersole, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 19, 2016
Last week, Gov. Larry Hogan signed S.B. 1112, a measure that allows certain aerospace, electronics, or defense contract projects to claim a state income tax credit of $250 multiplied by the number of new qualifying employees hired. The maximum credit per contractor is $2.5 million, with an...

 

HTMLKentucky: Stakeholders Disappointed That Improvements to Rehabilition Tax Credit Did Not Get a Vote
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on April 28, 2016
Kentucky’s Historic Preservation Tax Credit offers a 30 percent credit for qualified rehabilitation projects of owner­occupied residential properties. A minimum investment of $20,000 is required, with the total credit not to exceed $60,000.

 

HTMLCondo Contracts: The Need for Full Disclosure
Raul Valero; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 6, 2016
The real estate market in South Florida is ever changing, especially the condominium market. The speed in which properties develop is dictated by supply and demand. Some areas of South Florida are experiencing a flurry of development. As a result, litigation has also increased, and questionable...

 

HTMLAttorneys General Issue Negative Opinions on Daily Fantasy Sports
David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on April 28, 2016
One of the most important features of Daily Fantasy Sports (DFS) contests is their characterization as games of skill, not chance. If they were games of chance, they would be considered to be illegal gambling activities in many jurisdictions. The Fantasy Sports Trade Association justifies this...

 

HTMLCommercial Lease in Default? Practice Pointers for Landlords and Tenants
Patrick A. Karbowski; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 23, 2016
Is your commercial lease in default? Is a default looming on the horizon? Here are some practice pointers for landlords and tenants when it looks like a default is looming... or has arrived.

 

HTML2 Recent Nursing Home Arbitration Cases
Christopher B. Hopkins; McDonald Hopkins LLC;
Legal Alert/Article
June 2, 2016, previously published on May 11, 2016
The Second and Fifth District Courts of Appeal simultaneously issued two opinions regarding arbitration enforcement in the nursing home context and, in one case, the Fifth DCA certified an issue to the Florida Supreme Court as one of “great public importance.” The nursing home setting...

 

HTMLPay me! The Tricky Business of Payment Allocation from Oil and Gas Royalties
Christopher William Capcara; McDonald Hopkins LLC;
Legal Alert/Article
May 23, 2016, previously published on March 8, 2016
Four and a half years ago, in August of 2011, you signed a five-year, paid-up oil and gas lease with Developer Co. covering your 100-acre farm. Late in 2015, you sold off the south half of your farm to two different people, Ann and Brian, in equal portions. Just last week, you received word from...

 

HTMLMichigan: Treasury Department Used Wrong Definition in Determining Whether a Unified Business Group Existed
McDonald Hopkins LLC;
Legal Alert/Article
May 20, 2016, previously published on April 14, 2016
In the case LaBelle Management, Inc. v. Michigan Department of Treasury, decided March 31, 2016, the Michigan Court of Appeals reversed a trial court’s conclusion that three companies made up a unified business group in accordance with the federal income tax definition of constructive...

 

HTMLOhio: Gov. Kasich “Always Looking to Cut Taxes”
McDonald Hopkins LLC;
Legal Alert/Article
May 20, 2016, previously published on April 14, 2016
When Gov. John Kasich gave his sixth state of the state speech last week, the Columbus Dispatch noticed that he offered a hopeful message, but few new ideas. The governor pointed out in his speech that “just five short years ago,” Ohio faced an $8 billion deficit, and that “our...

 

HTMLPennsylvania: Philadelphia Attempts to Exclude Tax Inversion Companies from City Contracts
McDonald Hopkins LLC;
Legal Alert/Article
May 20, 2016, previously published on April 14, 2016
Philadelphia City Council president Darrell L. Clarke has introduced an ordinance that would bar the city of Philadelphia from “entering into contracts with companies that hide overseas to avoid paying U.S. taxes.” More specifically, as a prerequisite to the execution of any city...

 


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