Wiggin & Nourie, P.A.

Irene’s Aftermath: Your Legal Rights When Your Neighbor’s Tree Causes Property Damage or Personal Injury

2011-09-01T09:48:00.003-04:00

In the wake of Irene’s path of destruction, you may be wondering what your legal rights are if your neighbor’s tree fell onto your property causing personal injury or property damage. The New Hampshire Supreme Court recently provided some guidance on this issue. The Court held that a landowner who knows or should know that his tree is decayed or defective and who fails to reasonably maintain the tree is liable for the resulting damages even when the harm occurs outside his property line. The court however made it clear that for liability to arise, the decay and disease of the tree must be readily apparent thereby legally requiring the landowner to take reasonable steps to prevent damages and injury before they occur. On the other hand, if the neighbor’s tree was perfectly healthy before falling, he will not be held responsible for any resulting damage or injuries.

http://www.courts.state.nh.us/supreme/opinions/2011/2011022pesat.pdf

Submitted By Elizabeth M. Leonard, Esq.
603-629-4546
eleonard@wiggin-nourie.com

Attention parents: Summer day camp expenses may be a tax credit

2011-07-25T11:10:00.002-04:00

I thought this may be of interest to parents out there with children at day camp this summer:
http://www.irs.gov/newsroom/article/0,,id=172245,00.html

Submitted By Andrea Labonte, Esq.
603-629-4542
alabonte@wiggin-nourie.com

NH Circuit Courts begin operation July 1, 2011

2011-06-30T11:30:00.002-04:00

New Hampshire District, Probate, and Family Division Courts merge into one Court system, to be known as the New Hampshire Circuit Court, effective July 1, 2011.

The N.H. Circuit Court will have ten circuits, one for each county. Current District, Probate and Family Division court locations remain the same. Hillsborough County will be the 9th Circuit and have the following Court locations:

Manchester-District and Family Divisions
Merrimack-District and Family Divisions
Milford-District Division
Goffstown-District and Family Divisons
Nashua-District Division (Walnut Street)
Nashua-Probate Division (Spring Street)

For more information on this major restructuring of the New Hampshire court system, go to the New Hampshire Judicial Branch website at http://www.courts.state.nh.us/.

To view the legislation which created the circuit court, go to http://www.gencourt.state.nh.us/legislation/2011/HB0609.html.

Submitted By Andrea Labonte, Esq.
603-629-4542
alabonte@wiggin-nourie.com

Modification of an existing parenting plan becomes a little easier beginning August 13, 2011

2011-06-28T10:27:00.003-04:00

On June 14, 2011, the New Hampshire legislature approved House Bill 52 which allows a Court to modify permanent parenting plans if there are minimal or no changes in the allocation of parenting time. For example, this will allow a Court to modify minor changes to pick up or drop off times based on changes to the parties’ or child’s schedules or a change in which weeknight a parent has parenting time with his/her child based on the best interest of the child.

The New Hampshire Supreme had previously interpreted RSA 461-A:11 to allow for modification of final parenting plans in only certain limited circumstances absent an agreement of the parties. See In Re Muchmore, 159 N.H. 470 (2009)

HB 52 also allows for other modifications of permanent parenting plans other than to the parenting schedule and requests for relocation based on the best interest of the child standard.

HB 52 becomes effective August 13, 2011. For the text of the bill go to http://www.gencourt.state.nh.us/legislation/2011/HB0052.html

Submitted By Andrea Labonte, Esq.
603-629-4542
alabonte@wiggin-nourie.com

Plaintiff’s ‘Private’ Social Networking Postings No Longer Really ‘Private’

2011-04-01T14:59:00.004-04:00

Complete Facebook and MySpace History Can (and Should!) be Obtained in Discovery

Investigation into the publicly accessible postings of a plaintiff or claimant on social networking websites such as Facebook and MySpace has long been an important part of routine discovery practice. Though ethical considerations prohibit defense counsel from soliciting increased access to a plaintiff’s social networking pages through “friend requests” or other similar means, material that a plaintiff has made publicly available to all on the internet is fair game. Until recently, the publicly available postings of a plaintiff were all that were generally available to the defense. A recent decision from a trial court in New York and a resulting software change made by Facebook in response to that decision may, however, give defendants access to a personal injury plaintiff’s complete Facebook history.

In Romano v. Steelcase, Inc., 907 N.Y.S.2d 650 (N.Y. Sup. Ct. 2010), a personal injury case in which the plaintiff was claiming to have suffered loss of enjoyment of life and permanent injuries, the court found that production of the plaintiff’s entries on her Facebook and MySpace accounts “would not be violative of her right to privacy” and that when the plaintiff created her Facebook and MySpace accounts, “she consented to the fact that her personal information would be shared with others.” Id. at 657. In so holding, the court noted that such sharing “is the very nature and purpose of these social networking sites else they would cease to exist.” Id. (emphasis added). The court ultimately granted defendant’s motion to compel and ordered the plaintiff to give the defendant access to her “current and historical Facebook and MySpace pages and accounts, including all deleted pages and related information.” Id. at 657.

Largely in response to the court’s order in Romano, Facebook recently implemented a change in its software that makes accessing one’s current and historical Facebook pages and accounts a very simple process – through a few clicks, a user can obtain, via email, a link to a .ZIP file containing everything that the user has ever posted to Facebook or has had posted on his or her “wall.” This file contains a user’s complete Facebook history and it can be very easily transferred to a disc, sent via email, or posted to a large-file transfer site.

Learn more about the Romano decision and about obtaining this .ZIP file through discovery by reading a more complete article on the issue here. You can also contact the author directly at amordecai@wiggin-nourie.com or by phone at 603-629-4575.

-Submitted By Adam Mordecai, Esq.
603-629-4575
amordecai@wiggin-nourie.com

Business Resolutions

2011-02-01T13:45:00.003-05:00

From the Union Leader to the Boston Globe to the Wall Street Journal, business writers and analysts are predicting a general increase in hiring for 2011. Early economic indicators, including the Dow edging tantalizingly towards 12,000, suggest consumer confidence is returning to a level not seen for several years. This is welcome news after countless reports of layoffs, work force reductions, and hiring freezes.

Is your business ready to add new employees? Talking to business associates has revealed an understandable but dangerous tendency to let hiring procedures, company policies and employee handbooks unattended during this recent negative economic cycle. With many companies experiencing a downturn in earnings, it was hard to justify added expense in reviewing these types of materials. Now, however, with news that the recession is “officially over” and publication of positive predictions, this may be a good time to revisit company procedures and update policies, manuals, and forms. Please feel free to contact me with any questions you may have about the best manner in which to do this; or call Meredith Cook at 629-4511 to discuss updating your employment policies; or, call Mona Movafaghi at 629-4523 to discuss immigration issues. This is an opportune time to revamp employer policies and hiring information, and place your company in a good position to expand your work force as, hopefully, it and the economy grows again.

-Submitted By Christopher Pyles, Esq.
603-629-4725
cpyles@wiggin-nourie.com

Thanks for reading . . . and a New Year’s Resolution

2011-01-03T14:11:00.001-05:00

Thank you for reading the blog over the past year. There has been a lot of great feedback, and I appreciate the responses, comments and emails.

Blogs are one effective way to update clients and interested people in new developments, and certainly technology makes it easier to share such information. As one of my 2011 resolutions, however, I hope to use technology less and meet with people more. It may be old fashioned in an era of social media, but if there is a blog entry that interested you and that you would like to discuss, or if you have some ideas about a blog posting you would like to see, feel free to give me a call and we can discuss it over coffee or lunch. Sometimes blogs get in the way of meeting people in person, and hopefully 2011 will give me an opportunity to meet more of you face to face.

-Submitted By Christopher Pyles, Esq.
603-629-4725
cpyles@wiggin-nourie.com

BREAKS FOR NURSING MOTHERS

2010-11-19T10:29:00.002-05:00

Many of the provisions of the health care reform legislation do not take effect for years to come, but a new breastfeeding break requirement took effect on March 23, 2010 with very little media attention. Employers now are required to provide reasonable break times for female employees for lactation purposes for one year after the child's birth. Employers are required to provide a reasonable amount of break time to express milk as frequently as needed by the nursing mother, but an employer is not required to compensate an employee for this break unless the employer already provides compensated breaks and the employee uses that time for nursing. Employers must provide a location for breastfeeding, other than a bathroom, that is shielded from view and free from intrusion from coworkers and the pubic. Employers with fewer than 50 employees are not subject to the break time requirement if compliance would impose an undue hardship, determined by looking at the difficulty or expense of compliance for a specific employer in comparison to the size, financial resources, nature, and structure of the employer's business.

-Submitted By Meredith Cook, Esq.
603-629-4511
mcook@wiggin-nourie.com

Mediation Update

2010-10-20T11:23:00.001-04:00

Last month, the Supreme Court of New Hampshire issued a decision titled “Lillie-Putz Trust v. Downeast Energy” in which the Court affirmed two superior court orders, dismissing the Trust’s writ with prejudice and denying a motion for reconsideration, based on the Trust’s refusal to appear for a scheduled mediation. The case provides a good reminder that Courts take the mediation process seriously, and participants should as well. That approach not only complies with Superior Court Rule 170 – it vastly increases the chances for resolution, and probably saves all participants from higher litigation costs and business disruption.

-Submitted By Christopher Pyles, Esq.
603-629-4725
cpyles@wiggin-nourie.com

Get Your Mandatory DOL Posters – for free!

2010-10-13T08:49:00.002-04:00

For Employers – Remember, you are required to conspicuously post various Department of Labor notices. The Department has recently sent out reminders that those mandatory posters are available, for free. Go to:

http://www.labor.state.nh.us/mandatory_posters.asp for further details.

-Submitted By Christopher Pyles, Esq.
603-629-4725
cpyles@wiggin-nourie.com

Appearances at Hearings Can Matter

2010-10-12T16:06:00.002-04:00

A September article in the Wall Street Journal highlights how judges and juries may take a person’s appearance into account during a trial. While common sense dictates that parties appearing in court, or before administrative agencies, should dress appropriately, the WSJ article from Thursday, September 2, 2010, written by Christina Binkley and entitled “Opening Statement: What to Wear to Court” provides a good reminder that proper attire shows respect for the tribunal, shows that the person is taking the proceeding seriously, and can even send a more subtle message about the party or witness. While the appearance of a person should not make or break a case, the article is a good reminder that a tribunal may look beyond objective facts, and may consider appearances when making judgments about credibility. The article focuses on the courtroom, but the message holds true for administrative hearings and even meetings with investigators or auditors.

-Submitted By Christopher Pyles, Esq.
603-629-4725
cpyles@wiggin-nourie.com

Employee Theft and Unemployment Benefits

2010-10-04T15:34:00.003-04:00

An employer may terminate an employee for stealing, and the employee cannot collect unemployment benefits. Accordingly, the employer does not suffer any adverse impact on its unemployment tax rate. However, a recently passed law now allows employees who steal less than $500 from a previous employer to collect benefits, if they are laid off from their next job, and credits the employee for the time they worked at their previous job even though they were fired for stealing. According to a very helpful article in the New Hampshire Business Review for the week of August 27, 2010, the new law clarifies the term “gross misconduct” by removing the word “dishonesty” and replacing it with “theft of an amount greater than $500.” The NHBR article, written by Bob Sanders, provides a complete analysis of the change, and some interesting statistics on gross misconduct in the workplace.

-Submitted By Christopher Pyles, Employment Attorney
603-629-4725
cpyles@wiggin-nourie.com

Bullying in the Workplace

2010-08-23T11:41:00.005-04:00

Over the last several months, school bullying has received increasing attention. From the cases of Phoebe Prince and Carl Walker-Hoover in Massachusetts, to the New Hampshire case involving older children bullying a younger child to get a tattoo, the heightened concern over school bullying has led to legislation. Several months ago, Governor Lynch signed a Bill into law that revised the People’s Safety and Violence Prevention Act, to protect children from physical, emotional and psychological violence caused by bullying and cyber-bullying.

New Hampshire, New York, and at least fourteen other states have explored expanding anti-bullying legislation from the school to the workplace. New Hampshire’s proposal was tabled without further action in February 2010, and none of the other states have passed their bills into law. The growing legislative interest in prohibiting workplace conduct that may be insulting, threatening, intimidating, or humiliating is worth tracking. Legislative materials filed in New York suggest that bullying claims are four times more prevalent than sexual harassment claims, so the passage of any workplace bullying law could very likely lead to an increase in claims. While every employer should take reasonable precautions to make sure that employees act professionally, the potential for anti-bullying laws impacting the workplace is a possible expansion in law that bears monitoring.

-By Christopher Pyles, Employment Attorney
603-629-4725
cpyles@wiggin-nourie.com

Tax-Free Death of a Billionaire?

2010-08-12T12:03:00.001-04:00

George Steinbrenner's death in July of 2010 is likely to result in a federal estate tax savings of an estimated $500 million dollars for his heirs. The federal estate tax has lapsed this year and, if no further Congressional action is taken, it will resurface in 2011 with a mere $1 million per-person exemption. Had Steinbrenner died in 2009, when the federal estate tax was 45 percent, with a $3.5 million per-person exemption, his estimated $1.1 billion estate could have paid federal estate taxes of almost $500 million, depending on how the estate was structured.

Steinbrenner's estate will still be liable for any applicable state level estate taxes, but New York's State's estate tax is 16%. Neither will his heirs completely escape taxes as they will still have to ultimately pay a capital gains tax if and when assets are sold. And due to a change in tax law this year, the tax would be applied to the amount by which the assets have appreciated since Steinbrenner acquired them. There also continues to be the lingering threat made by some members of Congress that they will seek to impose the 2009 federal estate tax retroactive to the beginning of 2010. As the year progresses, it appears increasingly unlikely that the estate tax will be retroactively imposed. Nevertheless, and in spite of the fact that the constitutionality of such a decision would be litigated for years to come, and that the retroactive imposition of the tax would be fraught with practical complications, Steinbrenner's estate has not alluded the estate tax entirely quite yet.

- Jaime Gillis, Estate Planning Attorney

H-1B VISAS FOR SPECIALTY WORKERS AND PROFESSIONALS STILL AVAILABLE TO U.S. BUSINESSES

2010-07-28T16:01:00.000-04:00

The recent sluggishness of the U.S. economy has had a positive impact in immigration law. Many of our nation’s best and brightest are foreign-born professionals and entrepreneurs. They come to the United States seeking education in our world-class higher educational system or seeking to invest and participate in our economy. Many of these foreign-born graduates, professionals, and investors participate in the H-1B visa program - to the benefit of our nation’s businesses, nonprofits, educational institutions, and even our government.

The H-1B visa is available to U.S. businesses and other institutions seeking to employ foreign workers in specialty occupations requiring expertise in specialized fields. These occupations include executives, accountants, engineers, scientists, doctors, computer programmers, and others requiring a bachelor’s degree or higher or equivalent experience. Participation in the H-1B visa program is accomplished through the filing of an H-1B petition with U.S. Citizenship and Immigration Services (USCIS), the Department of Homeland Security component administering the program.

At the beginning of every fiscal year, October 1, an allotment of 65,000 visas is made available to the program (the Regular Cap). An additional 20,000 visas are also made available each fiscal year to H-1B petitioners hiring foreign workers who possess a master’s degree or higher from a U.S. institution of higher education (U.S. Master’s Cap). Finally, a maximum of 6,800 visas are deducted from the 65,000 visa allotment and made available exclusively to U.S. petitioners seeking to higher Chile and Singapore nationals who are eligible for H-1B1 visas under the terms of the U.S.-Chile and U.S.-Singapore Free Trade Agreements. Petitions filed in the H-1B visa program can be filed six (6) months ahead of the beginning of the fiscal year or on April 1. Petitions filed after the cap is reached are rejected for that fiscal year.

Historically, the H-1B visa program is a competitive visa classification. Over the past decade the H-1B cap has been reached almost every year on the first days visas are available - or on April 1 for an October 1 start date. In the past USCIS used a lottery system to select which petitions where accepted under the caps. This system was costly and unpredictable. U.S. businesses that undertook the expenses of preparing petitions under the H-1B visa program stood to lose their investment, and the future productivity of this worker, due to simple chance.

The recession and economic contraction of the past year or so has lessened demand for these visas. Last year, the H-1B cap was not reached for fiscal year 2010 until December 22, 2009 - almost three (3) months after the beginning of fiscal year 2010.

This year, fiscal year 2011, USCIS has received 26,000 H-1B petitions under Regular Cap and 11,300 H-1B petitions under the U.S. Master’s Cap as of July 23, 2010. This leaves approximately 46,700 H-1B visas available to H-1B petitioners seeking to hire foreign workers for an October 1 start-date. The availability of these visas for the foreseeable future allows U.S. businesses, nonprofits, and other institutions to benefit from the productivity, drive and ingenuity many foreign professionals, and graduates of U.S. universities, possess and contribute to their employers. U.S. businesses can plan their hiring carefully without fear of losing their potential hire to a roll of the dice.

If you or your business has been waiting to participate in the H-1B program, now is the time. If you would like additional information regarding participation in the H-1B program or to schedule a meeting, please contact the Wiggin & Nourie, PA Immigration Department.

Lesser-Known Aspects of Health Care Reform

2010-04-13T10:42:00.001-04:00

With a law spanning thousands of pages, it is no surprise there are components to health care reform receiving little attention. Here are a few:

* Small businesses with fewer than 25 full-time employees may be eligible for tax credits to purchase health insurance for their employees if the employer's workers have average wages of less than $50,000.

* Beginning January 1, 2011, nonprescription drugs cannot be reimbursed tax-free through a health savings account (HSA) for flexible spending account (FSA).

* Employers must provide an unpaid breastfeeding break for nursing mothers. Employers with 50 or more employees must provide a nursing location other than a bathroom that is shielded from view and free from intrusion by co-workers and the public.

* Employers will be able to offer employees rewards of up to 30% of the value of coverage for participating in wellness programs and meeting certain health-related standards, but this provision will not become effective until 2014.

* Effective January 1, 2011, employers must report the value of employer-provided health coverage on each employee's W-2 form.

Is LegalZoom Legal?

2010-03-05T10:04:00.001-05:00

Irrespective of whether the courts ultimately rule that LegalZoom is engaging in the unauthorized practice of law or not, there is an inherent problem with using LegalZoom or any other do-it-yourself approach to estate planning. As estate planners, we may begin the drafting of a plan with templates, it would be inefficient not to do so. However, at Wiggin & Nourie, the templates we use are the product of decades of varied legal experience and opinion. The templates are constantly updated to ensure that they remain technically correct. Further, there are dozens of templates and a great deal of care is taken in selecting which template to use to lay the groundwork for any client's plan. Once selected, the template is carefully tailored to a client's specifications and the content of the document is explained in detail to the client. Moreover, our client conferences provide us with the ability to develop a relationship with clients and an opportunity to extract information surrounding client finances, goals and family dynamics that are relevant to the drafting process. Finally, once a plan is executed, we ensure that it is safely stored and we continue to follow-up with the client for years to come to ensure that trust funding issues are attended to and that technical modifications and updates continue to be made as necessary. In short, there is a human and professional component to estate planning that should not be discounted.

I think that people generally have a tendency to underestimate the work that goes into the preparation of an estate plan, it requires a great deal more than simply printing off forms. LegalZoom and other such services reinforce the opinion that estate planning may easily be accomplished by generating simple forms, but if you are considering the use of such services, you should look closely at the service provider's disclaimer. You will likely see, as in the case of LegalZoom, that the service provider is not serving as your attorney, does not review the documents you prepare for legal sufficiency and does not guarantee that the documents are correct. Preparing estate planning documents without the benefit of a legal opinion may result in unintended consequences that may be costly to correct in the future. In my experience, the vast majority of clients engage in estate planning to gain a sense of reassurance that their family will be cared for after their death in the manner that the client thinks is most appropriate, to pay for documents to be prepared without receiving the benefit of legal advice may undermine the entire purpose of the planning in the first place.

http://www.abajournal.com/news/article/suit_claims_legalzooms_document_prep_is_unauthorized_practice

US Tax Court rejects IRS position on deducting losses in LLC's

2009-08-04T13:37:00.001-04:00

LLCs, LLPs, and tenancies-in-common should be aware of this US Tax Court decision:
In a recent Tax Court case, the IRS asserted that interests in LLCs, LLPs, and tenancies-in-common were limited partnership interests, thereby disallowing losses to the individual owners generated by passive investments. However, the Tax Court determined that the ownership interests were not the same as limited partners and that the losses were therefore fully deductible.

The IRS argued that the Petitioners' interests in the tavpayers' various companies should be considered as limited partners in limited partnerships, which then presupposes that the subject interests' income is generated from passive activities. Underlying the IRS position was inability of the subject interests to control the parent entities, and the limited liability the interests received in exchange for the lack of control. The holding companies were disregarded by the IRS.

The taxpayers argued that § 469(h)(2) was not applicable because none of the companies in which they owned interests were limited partnerships and because the subject interests were general partner interests rather than limited partner interests.

The Court disagreed with the IRS position and cited the legislative history of the regulations in finding that that although Congress considered limited liability in the enabling legislation, limited liability was not the only determinative factor.

Further, Congress believed that statutory restriction on a limited partner's ability to manage the business meant the limited partner did not materially participate. The Tax Court believed such logic did not apply to the taxpayers' interests in this case, as their interests were not restricted statutorily from participation in company management. Accordingly, the Tax Court ruled the taxpayers' interests were general partners' interests within the meaning of the regulations. Therefore the losses generated by the interests were allowed by the Tax Court.

Paul D. Garnett and Alicia Garnett v. Commissioner, 132 T.C. No. 19, Docket No. 9898-06, June 30, 2009.

I-9 enforcement inspections

2009-07-08T17:08:00.001-04:00

Immigration Customs and Enforcement (ICE) has just announced a new initiative whereby it will conduct I-9 enforcement inspections at 652 companies nationwide. It is important that companies conduct inhouse I-9 audits in order to ensure compliance with all I-9 regulations. If you would like assistance in this matter or have questions regarding I-9 compliance and/or employer sanctions, call our immigration department: 603-669-2211.
www.wiggin-nourie.com/pdfs/ICE I-9.pdf

“What part of illegal don’t you understand?”

2009-07-08T08:43:00.000-04:00

That was a theme running through many of the letters and emails our office received, as well as in posts on various blogs, four years ago when we successfully defended clients charged with criminal trespass. Why criminal trespass? The cases arose when the Chiefs of Police in Hudson and New Ipswich, New Hampshire arrested and charged our clients because they did not have valid immigration status.

http://www.hispanic5.com/town_uses_trespas_law_to_fight_undocumented_immigrants.htm

http://www.courts.state.nh.us/district/criminal_trespass_decision.pdf

First, the part I do understand…

I understand that it is illegal for a non-citizen to enter the country without inspection; specifically, it is a class B misdemeanor or a “petty offense” as defined under federal immigration law and criminal law. This criminal provision of the law is, in my experience, seldom used except at the border. Rather, the cases are most often handled as civil matters. Most people who enter the United States without inspection and are later caught by Immigration & Customs Enforcement Officers are not charged with a crime – they are charged as being deportable from the United States. They go to a specialized administrative court called the Immigration Court, which is part of the Department of Justice.

Now here’s the part I don’t get…

With a very few exceptions, people who have lived here for decades get basically the same deal as those who illegally crossed the border last week. The petty offender gets nearly the same treatment as the very dangerous criminal – and that treatment is deportation. This is a problem. Why? You might ask. If they all broke the law they should be treated equally and get the same punishment right?

Wrong.

The United States has a “destroy the village to save the village” strategy when it comes to immigration policy. When we deport someone who has been here 10, 15, or even 20 plus years – that person often has a home, a business or a strong work history, and a family. So what is the result? It can often be a fire sale of the family home, a business closure or an employer who loses productivity while training a new worker, and U.S. born children that end up on public assistance or in foster care. For a class B misdemeanor? This is not smart public policy; it is self-defeating and unnecessary.

We have the right as a country to limit immigration levels and to secure our borders. However, that we have the right to deport persons from our soil if we wish does not mean that we should always do so. The United States needs some alternative remedies for dealing with immigration law violations. Alternatives that are not so destructive to the economy and the society that (through our laws) we claim to be trying to preserve.

In the 1990’s there was a program that allowed illegal immigrants to become legal residents if they had a U.S. citizen spouse or a U.S. employer to petition for them. They had to be otherwise admissible (meaning no serious criminal record, no communicable diseases, not likely to use public benefits, and no prior deportations, etc…) and they had to pay a $1,000.00 fine on top of the usual fees (over a thousand dollars each) the government charges immigrants to process their paperwork. That is called paying a fine for breaking the law; that is not amnesty -- unless you consider it an act of amnesty when you pay a speeding ticket.

Legalization of those immigrants who are not a danger to the public and who have family and employment ties to the United States would bring thousands of dollars per capita in fees to the U.S. Treasury ($24 billion perhaps). Investigating, detaining, trying and deporting a far smaller number of these same people each year costs the tax payers millions of dollars. There is no logic to inflicting emotional and financial damage on families and communities and to emptying the Treasury on account of the vast majority of illegal immigrants who are not terrorists or hardened criminals or otherwise undesirable. So why do we continue this way? It is time to change our approach.

“FAIR and Unbalanced”

There is more at work in America’s immigration policy debate than the simple logic of law enforcement. There is a coordinated attempt to blame immigrants for most, if not all, of society’s ills and to dehumanize them and make them objects of hatred and derision. I don’t just mean the talk radio and television pundits. Their constant drumbeat of negative stereotyping, name calling and scapegoating is an important part of driving any rational debate into the ditch. However, there is another more insidious factor at play.

You might remember hearing about how the cigarette companies used to commission their own studies from their own laboratories staffed by scientists and doctors on the company payroll. What a surprise it was that they concluded that cigarettes were safe and nicotine was not addictive. It’s kind of the same with anti-immigrant research. When Lou Dobbs, Pat Buchanan or Sean Hannity needs an anti-immigrant study, report or poll to quote they can turn to several organizations for back up such as the Federation for American Immigration Reform (FAIR), the Center for Immigration Studies, or NumbersUSA.

The problem is (according to the Southern Poverty Law Center) all of these organizations owe their existence to one very rich and very racist man named John Tanton. Check this SPLC link to find out more about Tanton and his organizations.

http://www.splcenter.org/intel/intelreport/article.jsp?aid=981

It took a long time to get past the propaganda machine that cigarette money built. I hope it doesn’t take as long for people to realize that much of the complaining and pot stirring about illegal immigration is being bought and paid for by a small number of wealthy cranks. Here’s another name to be aware of - Frosty Wooldridge (notice who he is talking up in his online article?):

http://www.borderfirereport.net/frosty-wooldridge/actions-you-can-take-to-save-america-from-mass-immigration.php

Unfortunately, when people with power, money and a media platform start broadcasting messages of fear and hate it can have some really horrible effects downstream when the not so rich and powerful take up the cause in violent ways. Scott Roeder’s “alleged” murder of abortion providing physician George Tiller and James Von Brunn’s “alleged” recent murder of security guard Stephen T. Johns at the Holocaust Museum in Washington, DC are the most publicized episodes of right wing domestic terrorism by mentally unbalanced individuals.

Here are links to some stories that discuss, if not acts of domestic terrorism, certainly crimes motivated by hate and fear of immigrants. These appear to be crimes committed to send the message that immigrants (and Latinos in particular) are not welcome in the United States. The seed of that message germinates in groups like John Tanton’s; it is spread on a cultivated field by hate spouting media and it flowers in acts of violence.

http://heraldnet.com/article/20090613/NEWS01/706139922#Activist.Shawna.Forde.charged.in.double.slaying

http://www.philly.com/inquirer/front_page/20090615_Attacks_on_Mexican_immigrants_often_go_unreported.html

http://www.washingtonpost.com/wp-dyn/content/article/2009/06/16/AR2009061603518.html

Comprehensive Immigration Reform

2009-07-07T14:07:00.000-04:00

Is there a chance for Comprehensive Immigration Reform this year? The list of proponents is growing.

Response to immigration a 'test of our humanity,' Archbishop Chaput says at forum
http://www.catholicnewsagency.com/new.php?n=16275

Colin Powell on Comprehensive Immigration Reform
http://www.carnegie.org/reporter/18/backpage/index.html

Texas Police Chief Says Immigration Reform needed to help fight crime
http://www.postandcourier.com/news/2009/jun/12/zumalt_joins_call_reform85721/

Amoskeag Business Incubator

2009-07-07T14:05:00.000-04:00

As a board member of the Amoskeag Business Incubator, I am pleased to announce that on June 18, 2009, the Yankee Chapter of the Public Relations Society of America presented the ABI with the 2009 Patrick Jackson Award. The award is a given to an organization that shows concern for the common good, excels at building relationships that earn the trust of the community and has an effective presence within the community.

The mission of the ABI is to provide a supportive entrepreneurial environment that stimulates the growth of businesses which ensures economic vitality and encourages job creation. The mission is accomplished by providing affordable office space and technical assistance to early stage companies. In light of the current economic landscape, in which history proves can spawn innovation and encourage business start-ups, the ABI is an exceptional resource for new companies with high growth potential. A job loss may prompt individuals to venture out on their own or partner with others who have been impacted by downsizing. The ABI is an ideal environment for these new businesses to grow and prosper.

Thank you to the ABI an its staff for improving our community.

For more information about the ABI, please visit: http://www.abi-nh.com

Got Milk?

2009-05-15T14:07:00.001-04:00

GOT MILK? Then thank an immigrant.

A recent Associated Press story highlights the part Latino immigrants have played in saving what is left of the family dairy farm in Vermont and other states throughout the country. These dairy farms do not fit neatly into the usual media description of large, greedy corporate villains that are exploiting undocumented workers -- and keeping jobs from US citizens in order to cut payroll costs. The fact is, even if times as tough as these it is hard to find citizens who are willing to work on the farm. These are jobs that offer difficult hours, bad weather, and physical exertion; the pay is not necessarily bad -- but it is not enough to say attract unemployed software engineers from Boston or unemployed autoworkers from the mid-west. Yet there are still workers who will journey from Guatemala or Mexico for these jobs and other farming jobs around the country in what some like to call the "Real America".

To link to the story: http://www.burlingtonfreepress.com/article/20090514/NEWS02/90514008

Old Promises and New Blood...

2009-05-15T14:06:00.000-04:00

That is the title of a report produced in November of 2008 by the Reform Institute in Washington, DC. Past Directors of the Reform Institute include former New Hampshire Congressman Charlie Bass.

The report points out that the impending retirement of the baby boom generation will present enormous challenges to the United States economy and push entitlement programs such as social security and Medicare to their limits and beyond. As approximately 78 million Americans begin to exit the workforce over the next two decades, how can we as a nation continue to grow the economy? Retirees tend to reign in their spending and many move from their long-time residences to smaller retirement homes or even assisted living facilities -- what can support the market for family housing (which even now is just beginning to recover from the bursting of the housing bubble) in the years to come?

The report explains that immigration has to be part of the answer. The United States population is getting older. This is particularly true here in New England which has the highest median aged population in the country. Immigrants tend to be younger people and to have more children than longer established American families. If we as a country do not encourage immigration, we face the prospect of having only a little more than two workers supporting every retiree. Social security and Medicare cannot function properly under that kind of stress. If we are going to find rational solutions to the demographic and economic challenges ahead -- we as a country have to get over our fear of people from elsewhere moving here. If we cannot find a way to welcome and assimilate a new generation of immigrants into this country, our standard of living is likely to suffer.

To read the report (requires Adobe Reader): http://www.reforminstitute.org/uploads/publications/Old_Promises_New_Blood_Final_11-21-08.pdf

ICE Enforcement Strategy

2009-05-08T11:58:00.001-04:00

Immigration Customs and Enforcement has set forth its strategy for enforcement of employer sanctions.

http://www.aila.org/content/default.aspx?docid=28771

Immigration Reform and Improved Economy

2009-05-04T12:50:00.000-04:00

The Wall Street Journal links immigration reform with an improvement in the econonmy.

http://immigrationimpact.com/2009/04/28/immigration-reform-as-stimulus-to-us-economy/

Comprehensive Immigration Reform

2009-05-04T12:48:00.000-04:00

All signs point toward comprehensive immigration reform and it may be sooner than we think.

http://immigrationimpact.com/2009/04/30/immigration-reform-100-days-obama-schumer-dhs/ See also: http://immigrationimpact.com/2009/04/29/immigration-reform-obama-100-days/

ICE

2009-05-04T12:47:00.000-04:00

On April 30, 2009, Immigration Customs and Enforcement (ICE) announced a new strategy for enforcement of employer sanctions. For details see the ICE release at:

http://www.aila.org/content/default.aspx?docid=28757

E-Verify

2009-05-04T12:45:00.000-04:00

Funding for the controversial E-Verify program will end in September 2009. Because of the reliability issues, many businesses want the program to remain voluntary. Advocates for stricter immigration want mandatory participation. To understand the history or E-Verify and the issues involved see this article from the Migration Policy Institute.

http://www.migrationinformation.org/Feature/display.cfm?id=726

IMMIGRATION REFORM MAY SAVE YOUR JOB.

2009-04-29T12:33:00.000-04:00

A recent op-ed piece in the Wall Street Journal notes that Immigration Reform might be just the medicine that the economy needs to get back on its feet. Immigrants have always been a driving force for the American economy. Here in New Hampshire, immigrants came by the thousands to work in the mills producing textiles and many other goods during the Industrial Revolution. Immigrants built the railroads that connected this country and opened up the west. Immigrants have worked on our skyscrapers and in our shipyards as well as in our fields and orchards; contributing to every aspect of what makes America great. As the article points out, immigrants have also been largely responsible for the innovation of the United States economy, holding many patents and creating many of today's best known American high-tech firms.

There are many ways that immigration reform can help revive our economy. When Asian and South Asian engineering students come to the United States to earn their degrees (which they do in far larger numbers than U.S. citizens) shouldn't we try to employ them here so they can buy houses and goods and services here rather than send them home to create tech companies that compete with our firms? If you want an economic shot in the arm...how many millions of immigrants that currently have no legal status do you suppose would be willing to pay a hefty fine for violating the immigration laws if they could gain legal residency and remain in their jobs and with their family without fear? Those same millions of immigrants who currently are part of the underground economy could then become taxpayers and could have the security, the legal status, and the credit to buy a home and perhaps a even a new car.

The time for trying to find someone to blame for the bad economy is over; now is the time to find pragmatic solutions for getting the country working again. Immigration reform is one of those solutions; hard working and entrepreneurial immigrants have always been one of this country's great economic advantages -- and should be in the future.

To see the article click here:
http://online.wsj.com/article/SB124078847516857485.html

White House Announces Plans For Immigration Reform

2009-04-29T08:51:00.001-04:00

Congress is considering a plan for Comprehensive Immigration Reform. That reform will include a pathway for undocumented aliens to obtain legal status as well as reform of the system that forces extremely long waiting times for both family and employer based cases. http://money.aol.com/article/white-house-announces-plans-for/422003?icid=sphere_wsj_teaser

Overview of Tax Changes Affecting Individuals in the 2008 Financial Bailout and Tax Package

2008-11-11T15:08:00.001-05:00

We want to alert you to several tax law changes affecting individuals that were enacted Oct. 3, 2008. Most of them apply retroactively. These changes, together with several other popular tax benefits, were included in the controversial financial bail-out legislation to win support from reluctant lawmakers. Although many of the changes will have a modest impact on a relatively small group of taxpayers, they are described below for your general information, as well as their potential applicability. The changes in the alternative minimum tax, however, are likely to have a significant positive impact on an individual's 2008 federal tax picture. These changes are discussed immediately below.

Alternative Minimum Tax Relief
Changes in the alternative minimum tax ("AMT") rules will provide relief for millions of individuals. The first change is an increase in the exemption amounts that are subtracted from an individual's "alternative minimum taxable income" to determine the taxable amount (if any). The exemption amounts for 2008 are $69,950 for joint filers, $46,200 for single filers, and $34,975 for married taxpayers filing separate returns. These amounts, although only slightly higher than in 2007, are substantially higher than the exemption amounts originally scheduled to apply in 2008.

The second broadly applicable AMT change permits taxpayers to use all their "nonrefundable personal credits" (e.g., the dependent care credit) in full to offset both the regular tax and the AMT in 2008. Before this change, which represents a one-year extension of a rule that had expired in 2007, most of the nonrefundable personal credits could not be used to offset the AMT.

Other changes in the new law are aimed at a narrower but nevertheless substantial group of taxpayers. These are the many employees who paid AMT as a result of exercising incentive stock options ("ISOs"), then later suffered losses on selling the stock after its value had declined sharply. This scenario is often called the "phantom income" problem because tax is paid on gains that never materialize.

The new law addresses this problem in two ways. First, it liberalizes a rule, which originally took effect in 2007, designed to allow taxpayers to recover some of the benefit of previously unused AMT credits over a five-year period. The new law provides additional relief by eliminating a phase-out provision in the original rule and reducing the recovery period to two years.

Second, the new law forgives any tax, including interest and penalties, outstanding on October 3, 2008 (date of enactment), if attributable to the minimum tax adjustment for ISOs. Second, for taxpayers who have already paid any interest and penalties that would have been abated under this new rule, such interest and penalties can be used-half in 2008 and half in 2009-to increase the "AMT refundable credit amount" and the minimum tax credit.

Another AMT change may benefit energy-conscious taxpayers. Beginning in 2008, the credit for "energy efficient residential property" can be used to offset the AMT.

Retroactive Extensions of Other Individual Provisions The new law extends through 2009 several provisions that had expired at the end of 2007. These include:

* State and Local Sales Tax Deduction. Allows taxpayers to use state and local sales taxes as itemized deductions in lieu of state income taxes
* Deduction for Qualified Tuition and Related Expenses. Allows an "above-the-line" deduction (i.e., not part of itemized deductions) for certain higher education expenses. The maximum deduction is $4,000 or $2,000, depending on the taxpayer's adjusted gross income (AGI). No deduction is allowed for single filers having AGI above $80,000 or for joint filers having AGI above $160,000.
* Deduction for Classroom Expenses. Allows an "above-the-line" deduction (i.e., not part of itemized deductions) of up to $250 for out-of-pocket expenses of teachers and other educators in grades K-12 for items such as books, supplies, and computer equipment used in the classroom.
* Tax-free IRA Distributions to Charity. Permits direct distributions to charity of up to $100,000 from a traditional or Roth IRA maintained for an individual whose has reached age 701/2. Ordinarily, such distributions would be taxable to the individual, who would not be able to offset the income fully because of the percentage limitations on charitable contribution deductions.
* Special Provisions Concerning Mutual Funds. The new law extends three rules primarily affecting nonresidents who are not U.S. citizens. One concerns "interest-related" dividends from mutual funds. The second is a "look-through" rule for determining the taxability of mutual fund assets for estate tax purposes. The third concerns the treatment of mutual funds for purposes of the Foreign Investment in Real Property Tax Act ("FIRPTA").

Credit for Residential Energy Efficient Property Extended and Expanded
The new law extends through 2016 the credit for "residential energy efficient property," which was scheduled to expire at the end of 2008. Also, as noted above, beginning in 2008, taxpayers can use the credit against the alternative minimum tax ("AMT"). Moreover, the new law retroactively adds two new types of qualifying property, and, beginning after 2008, removes the credit limit for "qualified solar electric property."

Previously, the credit was based on expenditures for three defined types of qualifying property: qualified solar electric property, qualified solar water heating property, and qualified fuel cell property. The new law adds two more categories: qualified small wind energy property and qualified geothermal heat pump property.

The credit for each type of property is 30% of qualifying expenditures, subject to a dollar limit for each. These limits are as follows:
* $2,000 for qualified solar electric property expenditures in 2008; the limit is removed after 2008.
* $2,000 for qualified solar water heating property expenditures.
* $2,000 for qualified geothermal heat pump property expenditures.
* $500 for each half kilowatt of capacity (not to exceed $4,000) for qualified small wind energy property expenditures.
* $500 for each half kilowatt of capacity for qualified fuel cell property expenditures.

Earned Income Threshold for Child Tax Credit Refundability
The new law reduces the earned income threshold for determining the refundability of the child tax credit for 2008 to $8,500 (from $12,050).

Real Property Tax Deduction for Nonitemizers
In 2008, individuals who do not itemize their deductions may include, as part of the standard deduction, real property taxes of up to $500 ($1,000 for joint filers). The new law extends this rule through 2009.

IRS CIRCULAR 230 DISCLOSURE: To ensure compliance with requirements imposed by the IRS, we inform you that, unless expressly stated otherwise, any U.S. federal tax advice contained in this communication (including any attachments) is not intended or written to be relied upon or used, and cannot be relied upon or used, for the purpose of (i) avoiding penalties under the Internal Revenue Code or (ii) promoting, marketing or recommending to another party any transaction or matter addressed herein.

Charitable Donors benefit from "Bailout" legislation

2008-10-08T14:19:00.001-04:00

In addition to the "financial rescue" provisions of the recently enacted Emergency Economic Stabilization Act of 2008 there are a number of tax provisions included in the legislation that will benefit charitable donors. Charitable components included in the legislation are an IRA Rollover Provision, Basis Adjustment to Stock of an S Corporation Making Charitable Contributions of Property, Enhanced Charitable Deduction for Qualified Computer Contributions, Enhanced Charitable Deduction for Food Inventory, Enhanced Charitable Deduction for Contributions of Book Inventory to Schools, Temporary Suspension of Limitations on Charitable Contributions, Increase in Standard Mileage Rate for Charitable Use of Vehicles, and Exclusion from Income of Mileage Reimbursements for Charitable Volunteers.

For a summary of these and other provisions in the Act go to : http://poe.house.gov/UploadedFiles/Tax%20Credits%20in%20Economic%20Stabilization%20Bill_110th.pdf

New FDIC Rules Regarding Accounts Held in Trusts

2008-10-02T09:50:00.001-04:00

In response to the tumult in the financial sector, the FDIC announced Tuesday interim rules effective on September 26, 2008, regarding the extent of FDIC insurance coverage for bank accounts titled in living trusts.

Many people are unaware that the standard $100,000* coverage limit is generally increased for accounts titled in living trusts. Prior to the issuance of the interim rules announced yesterday, that increased coverage was determined by examining the identity of the trust beneficiaries, and the extent of their interest in the trust. Generally, the $100,000 coverage limit was leveraged so that $100,000 of coverage was extended to each "qualifying beneficiary." This meant that a trust for the benefit of parent during life, and payable to children A, B, C, D and E on parent's death, would receive a total of $500,000 in coverage if each of the children met the definition of "qualifying beneficiary" and if each of them had an equal stake in the trust (assuming the accounts titled in the trust at a particular FDIC-insured institution had an aggregate balance of at least $500,000). Because it was necessary to evaluate whether the beneficiaries were "qualified" (the definition of which is beyond the scope of this blog entry), customers were often unsure how much coverage they had, and processing of claims when institutions failed was often delayed. The new interim rules announced yesterday eliminate the need to evaluate the identity of the beneficiaries, and eliminate the need to confirm the extent of the beneficiaries' stakes in the trust. Therefore, the trust above would still receive $500,000 of coverage because there are five beneficiaries, even if A, B, and C were children receiving 90% of the trust (30% each), and if D and E were non-relatives receiving only 10% each.

Although the rules are still somewhat complex with respect to the evaluation of the amount of coverage when a depositor has multiple accounts at one institution, the interim rules greatly clarify the utility of living trusts in leveraging the depositor's FDIC insurance coverage. The full text of the FDIC announcement can be found at http://www.fdic.gov/regulations/laws/federal/2008/08sep26rule.html.

*Effective October 3, 2008, this figure has been temporarily increased to $250,000 and all figures discussed herein should be adjusted accordingly. The increase in coverage is currently set to expire December 31, 2009.

Estate Planning & Probate News

2008-05-07T14:12:00.001-04:00

In this quarter's Estate Planning and Probate Group eNewsletter, I wrote about how falling interest rates and stagnant or falling asset values are combining to create a unique window of opportunity for gift planning. In particular, the next several months will likely present one of the most advantageous periods in many years for creating a grantor retained annuity trust (GRAT).

Read the entire newsletter and article here: http://archive.constantcontact.com/fs045/1102017010064/archive/1102083698761.html

On The Radio

2008-04-04T15:52:00.003-04:00

On Thursday, April 3, 2008, I appeared as a guest on the Radio Show "Your Health Matters" on WKXL 1450 AM. The topic for the show was "Divorce and your Mental Health." I discussed the various aspects of a divorce and how effective legal representation during this process is a comfort to many. My colleague, Jennifer Casey, Ph.D. also appeared to speak about mental health issues common to people going through a divorce.

Unquestionably, divorce brings significant stress to a person's life. Not only is the person’s marriage ending, he or she may be involved in extended litigation regarding children, finances, and property. As Dr. Casey explained, even people who have never experienced any mental health issues in the past often have a need to enter therapy as a result of a divorce. To make matters worse, most people are unfamiliar with the laws governing divorces and the courtroom procedure. During the show, I emphasized how the involvement of a qualified divorce lawyer can alleviate some of the stress one experiences during this time.

Much of the law and procedure surrounding divorce in New Hampshire is a mystery to the average married person. During the breaks in the show, the host and I discussed some misconceptions in the law. For example, it is a common misconception that alimony is prohibited in New Hampshire. Another is the assumption that in a parenting dispute, Mom will receive primary parenting responsibility (formerly "custody") of the children because she is a woman. These misconceptions demonstrate the need for more public awareness and education regarding both parties' and children’s rights in a divorce or a parenting dispute.
I am pleased to have been a part of this radio program, and hope that the listeners were able to learn something new about New Hamsphire's divorce law.

Jane, Stop this Crazy Thing

2008-03-26T14:40:00.001-04:00

As a business transaction attorney, I am a first-hand witness to the personal energy, time and emotion that parties put into the purchase or sale of a business. All of these elements can be critical components to completing a transaction; they can, however, also cloud and complicate the decision to terminate negotiations and abandon a transaction.

When parties commence a business transaction it is often with the best intentions, good faith, but only a general agreement of the essential business terms of the deal. As the saying goes, “the devil’s in the details”. As lawyers, accountants, and other professional advisors become involved, the parties are forced to consider the transaction terms with much greater specificity. Moreover, there are almost always terms and conditions that are critical to the transaction that the parties did not consider in their initial discussions.

As the negotiations and preparation of the transaction documents move forward, the opportunity for a “stalemate” on a critical issue increases. Too often, such stalemates lead to protracted and unproductive negotiations. As a result the transaction may fall apart, or one or both of the parties may end-up with a transaction that does not meet their anticipated result.

Ultimately, a purchase agreement is a balance of risk and reward. The buyer or seller of a business must balance the potential reward of the transaction with the risk that the party must bear under the purchase agreement. When a “stalemate” occurs, a party should promptly assess the impact of the issue in question on that party’s risk/reward analysis. If conceding on the issue results in an unacceptable risk to the party (without corresponding reward), the party must either obtain the concession from the other party on that issue, or walk away from the transaction. The sooner this determination can be made the better.

In order to prepare to make decisions during the process of negotiating a transaction, a party should know its risk/reward profile, and prioritize its interests prior to undertaking a transaction. In doing so, with the assistance of its professional advisors, the party will be better prepared to make critical decisions during the negotiation process. A prompt but thoughtful decision may result in a resolution of the disputed issue; or a determination that the transaction is not in its best interest. Either way, the party will avoid an endless run around the treadmill with Astro.

Mediation in Divorce: The Place of Contentment

2008-01-17T07:43:00.000-05:00

I wrote an article to increase awareness about the use of mediation in a divorce case as a sensible and cost-effective alternative to litigation in appropriate cases. Parties and their counsel should know what to expect and what not to expect both from the mediator and the mediation process. Informing participants about the process before they participate in mediation may increase the likelihood of settlement. To learn more about the role of mediation in a divorce case, see:

http://nhbar.org/publications/display-news-issue.asp?id=4279

"Would You Like to Supersize Your Contract?"

2007-12-21T09:54:00.000-05:00

"You must have a form for that?" Business attorneys often hear that question from prospective clients when discussing a document they would like to have prepared. It may be an agreement relative to formation of an entity, a commercial contract, or an agreement for the purchase and sale of a business. Too often parties believe the lawyer has a "boilerplate" agreement into which the lawyer simply needs to fill-in the names of the parties and the dates.

Part of the value of hiring a seasoned business attorney is, indeed, to benefit from the prior experiences and work performed by the attorney in similar matters. Additionally, there is the benefit of efficiency and economy with an attorney who does not have to "re-invent the wheel" when working on a business agreement. Each commercial relationship, however, has its own dynamic and unique concerns which should be properly and specifically addressed in the governing contract. The provisions of the contract to address such issues cannot be "cut and pasted" from one agreement to another.

Your business attorney should take the time to ask you about the parties involved, the specific goals of the business relationship or transaction, standards and guidelines for performance by each party, timing concerns, and any unique issues that may arise in performance of the contract. These are matters that are unique to each contract. If these questions are not asked and, therefore, not addressed in the agreement, in the event a dispute should arise the agreement will provide little guidance in resolving the dispute.

A little extra time in the preparation and drafting of a business contract may save much time and many dollars in avoiding or resolving a subsequent dispute between the parties. There are no contract "Value Meals" to order.

What is Meritas?

2007-12-18T13:56:00.000-05:00

Recently I attended a conference hosted by Meritas, a global alliance of law firms of which Wiggin & Nourie, P.A. is a member. As a new associate at Wiggin & Nourie, P.A., I was largely unfamiliar with this relationship and the ways in which the firm’s membership benefits our clients. I learned that this alliance enables W&N to offer our clients regional expertise anywhere in the world while maintaining the personal attention, superior responsiveness and cost-effectiveness that mid-sized firms are able to provide.

Membership in Meritas is like having a Wiggin & Nourie, P.A. branch office in every major market in the world; only better. Member firms are not just satellite offices of a firm whose main practice is located elsewhere. Only mid-sized firms with an established reputation in their local market are invited to join Meritas. Once member firms have been carefully selected, Meritas continues to monitor the quality of their legal services and requires regular recertification. Best of all, since it’s an alliance of mid-sized firms, Wiggin & Nourie, P.A. is able to maintain a cost-effectiveness that very large law firms just can’t match.

What this all means to our clients is that Meritas helps us to serve all their legal needs – whether they are here in New Hampshire or, through the regional expertise of other Meritas firms, virtually anywhere in the world.
For more information, see www.meritas.org

What Employers Can Learn from the Boston Red Sox

2007-11-29T11:29:00.000-05:00

Much has been written about the steps the Red Sox have taken to make the team successful. A few of the decisions could be implemented by employers with something less than a $143 million payroll.

The Red Sox identified minor league players the team expected to move up during the season and provided them with an orientation program to address everything from media relations to tipping of club house attendants. The same could be applied outside the baseball world by identifying employees with potential and then providing them with early tools to help them in the next level of their careers.

Curt Schilling could earn $2 million in bonuses if he meets certain weight goals. Although this is an extreme measure, many employers are seeing the benefits of employee wellness programs. Employer programs on weight loss, smoking cessation, and similar health topics can encourage a healthier workforce with the potential for fewer sick days and lower insurance costs (and a quicker fast ball).

The Red Sox have seen the value in their “older” players such as Tim Wakefield and Schilling and have entertained new ways to play to their strengths (such as a six-man rotation). With baby boomers approaching retirement age, critical skills will be leaving the workforce. Forward-thinking employers are looking for creative ways to retain older employees and/or train younger workers to be ready to fill the shoes of retiring workers.

Enjoy the off-season and remember . . . spring training games will begin in less than three months.

New Hampshire Civil Union

2007-11-26T09:15:00.000-05:00

Attorney Polly Hall, a domestic attorney with our firm and I have been presenting talks around the State on the new Civil Union statute. Recently we did a presentation at a local university to discuss the statute that will go into effect January 1, 2008. It was well attended, and I think the people of New Hampshire are starting to really think about the new law and its impact on our state.

While the new law will give rights to civil union partners, it also comes with its drawbacks. Of note is the university's benefit program. I have been told that the university is thinking of treating same sex partners as they treat heterosexual partners. This means if a same sex couple is in a "domestic partnership," meaning they have not entered into a civil union, they will not be afforded the benefits of a couple joined in a legal union. Only same sex couples who enter into a civil union will be afforded benefits available to heterosexual married couples. As Attorney Hall and I discussed the new law, the audience began to understand the broad impact of the statute and I get the sense in the community that a lot of people will be watching to see how the new law impacts our State.

“Every Breath You Take . . . I’ll Be Watching You”

2007-11-21T16:29:00.001-05:00

I recently attended a session on privacy in the workplace at the American Bar Association Labor and Employment Conference. Up until now, much of the talk has focused on email, and the trend in the courts has been to find that employees do not have a reasonable expectation of privacy in the use of workplace computers if the employer has distributed a policy reaffirming its right to inspect its own equipment.

Besides email, there are many other forms of technology that allow employers to watch what their employees are doing. One panelist showed us a radio-frequency identification (RFID) device that a hospital requires its employees to wear in order to track where they are while they are working in an effort to improve patient care. For example, if a patient complains that she has not seen a nurse for 24 hours, hospital administration can track the room history to see if anyone did visit the room during that period of time. Other employers have started using GPS devices to track the location of employees.

This scene easily could be set to the tune of The Police’s stalker song, “Every breath you take, every move you make . . . I’ll be watching you.” Although these devices have the potential to improve efficiency and the delivery of services, they also run the risk of invading employee privacy and deflating employee morale. Prior to implementing a surveillance or searching program, employers should:

1) articulate a legitimate business reason for the surveillance program,
2) use the most narrow surveillance program possible to meet the business need,
3) avoid systems that track employees when they are not working,
4) distribute a policy explaining the type of searching or surveillance utilized, and
5) consult with an attorney for advice specific to the particular program.

Supreme Court on the Road

2007-11-01T14:44:00.001-04:00

On October 25, 2007, the Supreme Court traveled to Bow High School to provide 600 high school students from a number of community schools the opportunity to hear two oral arguments. After the arguments the students were given an opportunity to question both the attorneys and the members of the Court. In advance of the argument, the Court asked local attorneys to visit the participating schools. I had the opportunity to attend the Bedford High School law class taught by Principal George Edwards in advance of the October 25th oral argument. The students were provided with a condensed version of New Hampshire Public Television, New Hampshire Outlook Program on the New Hampshire Supreme Court. They were also provided with the two Superior Court Orders on appeal and condensed versions of the two Briefs in each case.

The first case argued involved the jury’s decision to convict despite inconsistent testimony from the victim concerning the defendant’s identification. State of New Hampshire v. Sean Brown, 2006-0333. The trial court vacated the jury’s verdict based upon the unreliability of the evidence confirming the defendant’s identification. This appeal prompted a number of questions from the students over how disputed facts are handled in the courtroom and the role of the jury as opposed to the trial judge. This questioning also led to a discussion concerning the role of the trial court as opposed to the appellate court, whose role is limited to the review of legal errors and unsustainable exercises of discretion.

The second case involved an appeal concerning the trial court’s decision to consolidate several separate drug sales as part of a common scheme despite the defendant’s request to sever because of the prejudicial impact of cumulative bad acts. State of New Hampshire v. Michael Spinale, 2006-0872. This appeal generated questions from the students concerning the rules that govern the introduction of evidence at trial and in particular, why the Rules of Evidence prohibit introduction of evidence from unrelated prior acts given the potential prejudice that the jury might convict a defendant based upon prior bad conduct, which could be unrelated to the charge at issue.

The students also asked a number of questions about the accuracy of television law shows, such as Law & Order and they asked practical questions about how one goes about getting a case to the Supreme Court and how one prepares both the written Brief and how ones prepares for oral argument. The Supreme Court will issue its decisions affirming and or reversing these cases in approximately 3 months. The written decisions will appear as slip opinions on the Court’s web site at: www.courts.state.nh.us/supreme.

Conservation Easement Tax Incentives Expire Soon

2007-10-22T15:52:00.000-04:00

The Pension Protection Act of 2006 added temporary tax incentives for the donation of conservation easements. Ordinarily, the income tax charitable deduction allowable for the donation of a conservation easement is limited to 30% of the donor's contribution base (a modified adjusted gross income figure), and the excess value of the donation may be carried forward for only five years. The Pension Protection Act increased the percentage limitation for most taxpayers to 50%, and the carry forward limit to 15 years. However, these new incentives for conservation easement donations apply only to donations of conservation easements made between January 1, 2006 and December 31, 2007.

Because the donation of a conservation easement requires a survey, a specialized appraisal, and negotiation with the donee conservation organization, all of which can take several months, donors need to act now if they hope to take advantage of the tax incentives offered by the Pension Protection Act. Proposed legislation has been introduced to extend the incentives, but that legislation is likely to languish because tax incentives for conservation easements are somewhat controversial. Past abuses in the valuation of conservation easements have caught the attention of the IRS and Congress, which has lead to wrangling over the content of further legislation.

The Portsmouth Shipyard

2007-10-19T16:30:00.000-04:00

On October 9, I had the opportunity to present an estate planning seminar at the Portsmouth Naval Shipyard. I have been doing these presentations for many years and have watched as the shipyard has struggled through some hard times. This week, the atmosphere at the shipyard seemed more positive than ever. When I did a seminar a couple of years ago right after the vote to save the yard, there was excitement, but now there seems to be a quiet confidence. People do not seem concerned about losing their jobs, and I expect that is a feeling that they have not had in the past. It was a pleasure to see the energy of this place that plays such an important role in seacoast life.

New Hampshire Health Insurance Coverage for a Former Spouse

2007-10-15T14:09:00.000-04:00

New Hampshire's law regarding health insurance coverage for a former spouse will change on January 1, 2008. After January 1, 2008, a former spouse will be able to continue his/her coverage under the employer sponsored group health insurance plan of the participating spouse. This means that a former spouse will receive the same benefits and coverage as he/she did during the marriage under the plan without triggering rights under COBRA. The former spouse can elect to continue coverage until the earliest of the following events occurs:

1. the 3 anniversary of the final decree of divorce or legal separation;
2. the remarriage of the former spouse;
3. the remarriage of the member spouse ;
4. the death of the member spouse; or
5. such earlier time as stated by the final decree of divorce or legal separation.

Upon the occurrence of one of the events above, the former spouse will then be able to elect continued coverage under COBRA, which will likely trigger a higher insurance premium to continue the coverage. The new law does not apply to employer's self-insured plans. As a former spouse, you will want to be prepared for this financial issue when it happens.

A former spouse will have 30 days from the divorce decree to elect continued coverage and this election must be in writing. Depending upon the health insurance plan, the former spouse may be responsible for the payment of a premium if coverage is elected. Also, the new law allows the health insurance provider to charge an administrative fee up to 2 % of the monthly premium cost. The divorce decree should state which party will pay these potential costs to avoid having to return to Court after the divorce to address this issue.

If you are in the midst of a divorce, you should seek legal counsel regarding your specific rights and responsbilities under New Hamphisire's new law for health insurance coverage.

Welcome to our blog!

2007-10-15T11:23:00.001-04:00

Welcome to the Wiggin & Nourie, PA blog. The purpose of this blog is to share changes in New Hampshire law, supply artices of interest and keep our readers up to date with happenings throughout New Hampshire and all over New England. Please come back often.