SMGG Blog

Quick Tax Law Update – Individual Changes in 2018

December 28, 2017
By S. John Kelly
Posted in Business Services

Temporary Reduction in Tax Rates Until 2025, marginal tax rates drop by 2% or 3% for each bracket. Standard Deduction Increases: $6,500 for single filer increases to $12,000, increase ends in 2025 $9,550 for head... Read more

Quick Tax Law Update – Business Law Changes Effective in 2018

December 28, 2017
By S. John Kelly
Posted in Business Services

Rate Change – Tax rate drops to 21% for corporations. Investors in partnerships and S Corporations will be able to deduct, as an itemized deduction, 20% of pass-through income from their taxable income.  Dividends, interest,... Read more

♪♫ BYE, BYE TAX DEDUCTIBLE ALIMONY, MY GOOD FRIEND ♪♫

December 26, 2017

Alimony was a good friend to both parties in a divorce.  Dependent spouses receiving alimony were obviously happy to receive a stream of income during and after divorce, enabling them to regain firm footing in their financial lives.  Yes,... Read more

“Cleanup on Aisle Five!”: The Basics of a Slip and Fall Case

October 18, 2017
By Lydia Gorba
Posted in Personal Injury

In Pennsylvania, the authoritative case on slip and falls is Martino v. Great Atlantic & Pacific Tea Company.[1] The plaintiff in Martino slipped on a grape, fell, and sustained a broken leg... Read more

For the Love of the Game? – Traumatic Brain Injury and Sports

October 16, 2017
By Lydia Gorba
Posted in Personal Injury

When the weather cools down in Western Pennsylvania, it means one thing for sure: football season is about to begin. For many, Friday nights will consist primarily of sitting on those ice cold steel bleachers at the local high school football... Read more

Voluntary Post-Adoption Contact Agreements and Their Enforceability

October 13, 2017
By John Scialabba
Posted in Adoption

Voluntary post-adoption contact agreements are legally binding “contact” agreements that are made between birth and adoptive families. Such agreements govern the contact between the child and his or her biological relatives after the adoption... Read more

Taking a Job Overseas When Your Spouse Remains Behind – Tax Planning

October 5, 2017
By S. John Kelly
Posted in Business Services

It is common when taking a foreign assignment for the employee to keep a US state issued driver’s license and voter registration.  However, those documents can complicate the employee’s US tax situation when the employee’s spouse has to stay... Read more

Municipal Drone Law Regulation and Enforcement

August 25, 2017

The introduction of unmanned aircraft systems (“UAS”), known more colloquially as “drones,” into mainstream society has resulted in a significant uptick in consumer purchasing. Flying drones appeals to people. They enjoy piloting their... Read more

Will You or Won’t You?: Why Writing a Will is the Right Choice

August 22, 2017
By Jillian Zacks
Posted in Estates and Trusts

By: Jillian F. Zacks[1] For many, estate planning may seem like an emotional and daunting endeavor. What’s more, writing a will may seem like something only done by those more mature in life with a trove of... Read more

So…It Doesn’t Matter That My Spouse Is a Liar and a Cheater?!?! (Pennsylvania – The “No Fault” State)

August 22, 2017

In order to end one’s marriage in the past, a spouse was forced to prove to the court that there existed acceptable grounds for divorce (i.e. fault like willful and malicious desertion by a spouse, adultery, cruel and barbarous treatment, bigamy,... Read more