NOTE – This is part one of a two-part series. Part two will follow in July 2025. Tax reform has been in the news this month, and much of the discussion of the new bill in Congress has centered around whether or not the provisions…

Over the past ten years, as a matter of public policy, numerous states and the federal government have attempted to limit the enforceability of noncompete agreements. A noncompete agreement prohibits a worker from competing against the employer either during employment or after the employment ends….

Every business owner will eventually need to exit their business. I am asked frequently by clients for the “best” way to plan for a business exit. The answer is always the same: it depends on the owner’s goals. Unlike publicly-traded companies where stock can freely…

January 1, 2025—the original deadline that most small businesses had to file a Beneficial Ownership Information (BOI) report with the U.S Treasury’s Financial Crimes Enforcement Network—has come and gone. Ordinarily, missing a filing deadline with a government agency can lead to penalties and investigations. However,…