News

Wealth Management Update - January 2025

By EsqSocial Corporation 31/12/24

The January 2025 Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 5.2%, an increase from the December 2024 rate of 5.0%.

Memorandum to our Investment Management Clients and Friends

By EsqSocial Corporation 31/12/24

Tax Court Delivers Coal to Another Limited Partnership Management Company - On December 23, 2024, the United States Tax Court published an opinion1 (the “Opinion”), holding that limited partners that actively participated in a fund manager (the “Investment Manager”) structured as a limited partn

SEC Reporting Update - December 2024

By EsqSocial Corporation 31/12/24

Insider Trading Policies. As previously discussed in our Winter 2022-2023 Corporate Communicator, the Securities and Exchange Commission (“SEC”) adopted final rules in December 2022 relating to insider trading policy disclosures.

2023 U.S. PET Bottle Recycling: National Association for PET Container Resources Issues Report

By EsqSocial Corporation 31/12/24

The National Association for PET Container Resources (“NAPCOR”) issued a document titled: 2023 PET RECYCLING REPORT (“Report”)....
By: Mitchell, Williams, Selig, Gates & Woodyard,

Audio Description Requirements Extend to Nielsen Television Designated Market Areas 101 to 110 on January 1

By EsqSocial Corporation 30/12/24

Beginning January 1, 2025, the FCC’s audio description requirements will expand to commercial television stations affiliated with ABC, CBS, FOX, or NBC in 10 additional Nielsen Designated Market Areas (DMAs): Johnson City-Bristol-Kingsport, Reno, Greenville-New Bern-Washington, Davenport-Rock Isl

Year-End Watch List: Possible Simplification to Employer Group Health Plan Reporting

By EsqSocial Corporation 30/12/24

2024 might almost be over, but the Senate recently passed two bills that are intended to ease at least some employer burdens under the Patient Protection and Affordable Care Act (ACA)....
By: Akerman LLP - Health Law Rx

Legal Update: Massachusetts EOHLC Issues Draft ADU Regulations

By EsqSocial Corporation 30/12/24

On Friday, December 13, 2024, the Massachusetts Executive Office of Housing and Livable Communities (EOHLC) released a set of draft regulations intended to clarify and administer the accessory dwelling unit (ADU) provisions of the Affordable Homes Act (Chapter 150 of the Acts of 2024)....

Check Your Footing: $36 Million Money Judgment Eviscerated in Brutal Appellate Standing Loss

By EsqSocial Corporation 30/12/24

To prevail on a cause of action in a business divorce lawsuit, the plaintiff has many essential boxes to check. Pleading requirements vary from one claim to another, but all business divorce cases have one thing in common.

Nationwide Injunction of the Corporate Transparency Act Remains in Effect

By EsqSocial Corporation 30/12/24

The status of the preliminary injunction which paused the nationwide enforcement of the Corporate Transparency Act and its implementing rules (collectively, the “CTA”) continues to keep all interested parties on the edge of our collective seats as year-end approaches, with an order issued at 5:00

Top 10 Developments in Delaware Workers’ Compensation in 2024

By EsqSocial Corporation 30/12/24

1.    The Delaware Supreme Court affirmed an Industrial Accident Board decision that concluded that a COVID-19 workplace exposure at a poultry processing plant did not qualify as a compensable occupational disease. Fowler v. Perdue, 320 A.3d 196 (Del. June 24, 2024)....

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