Considerations for Formation of Multiple Member Limited Liability Companies (“MMLLCs”) and Family Limited Partnerships (“FLPs”)

In general, no gain or loss is recognized to a partnership or to a partner who contributes property to the partnership if one or more partners contribute property to the partnership in exchange for a partnership interest. This provision of “non-recognition” applies to partner contributions of property both at the time of formation of the […]
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School Bus Transportation

Parents who share custody equally and live in the same school district are entitled to have their children bused to both homes as a result of a central Pennsylvania father’s appeal to the Pennsylvania Commonwealth Court this year. In the case appealed, the parents lived in separate residences in the same school district, sharing custody […]
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Falling Asleep at the Wheel

A truck driver was convicted of “homicide by vehicle” because he drove his 18-wheel tractor-trailer on an interstate highway, “blacked out or fell asleep,” drifted onto the shoulder, and struck another truck legally parked on the shoulder, killing the other driver. The truck driver appealed his conviction and focused on the fact that no competent […]
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Work Stoppage and Unemployment Benefits

Pennsylvania unemployment law denies unemployment benefits to employees who are out of work due to a “stoppage of work which exists because of a labor dispute.” An exception to the denial of benefits occurs when the employer creates a “lockout.” An employer can be found to have created a lockout even when it was the […]
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Shed is Not Real Estate

Many Pennsylvania municipal governments use zoning laws to regulate the use of storage sheds. In many municipalities, landowners who buy commercially available prefabricated storage sheds must apply for zoning permits and must also observe local municipal regulations that limit how close to property lines sheds may be placed. Some Pennsylvania municipalities also tax the sheds […]
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Writing a Valid Will

Pennsylvania wills and estate law is complex largely because it has been written over several centuries and has responded to a myriad of wills and challenges to wills, Recently, the Pennsylvania Superior Court distributed a father’s estate to his five children, despite the fact that the father had included some language in his will cutting […]
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