Classifying Workers as Independent Contractors: An Employer’s Primer to Mitigating Risks
Every employer should be mindful of the Massachusetts independent contractor statute. The independent contractor statute establishes the framework for determining whether a worker is an employee or an independent contractor as a matter of law. Failure to meet the strict requirements of this statute may subject not only employers to significant financial and other risks,…
The Pass-Through Deductions: Five Misconceptions
The Tax Cut and Jobs Act was passed in late 2017, but most of the key provisions did not go into effect until 2018. Given that fact, the impact of the Act’s most significant parts is only now being fully realized as most individuals and businesses run up against their 2018 filing deadlines. One of…
What’s Next for Remote Sellers After Wayfair
The June 2018 Supreme Court decision in South Dakota v. Wayfair, Inc. repealed the sales tax “physical presence” standard required by Quill Corp. v. North Dakota. In doing so, the Supreme Court opened the door for states to impose a sales tax collection obligation on large and medium-size out-of-state retailers operating over the internet. In what is probably…
What Do You Mean “The Contract is Binding”?
With very few exceptions, any agreement for the purchase or sale of real estate in Massachusetts must be in writing to be enforceable. For decades, real estate agents, developers, sellers and buyers have used preprinted forms titled “Offer to Purchase” to set forth the essential but initial terms of the deal. The Offer to Purchase…
Hitting “Send” Can Bind You Don’t text and (unwittingly) make a deal!
Technology is advancing at a breakneck pace. Our use of email and text messaging has drastically altered the way we communicate with each other. This is true not just in our personal lives but in our professional lives as well. Remember when it took days or even weeks for communications pertaining to a real estate…
Residential Security Deposit Law Primer for the Developer Who Decides to Self-Manage Residential Apartments
You are a real estate developer and have recently developed a mixed-use or residential apartment complex that contains residential apartments. You went through the difficult process of planning, permitting, and building your state-of-the-art development. Now, rather than development and construction, your focus turns to filling each unit with occupants to maximize your return on investment….
Construction Continues on Qualified Opportunity Zone Regulations
On April 17, 2019, the U.S. Department of Treasury released its second set of proposed regulations (REG-120186-18) concerning the rules for forming and operating so-called Qualified Opportunity Zone investments. The proposed regulations update guidance issued late last year and provide much-needed clarity on many issues related to using Qualified Opportunity Funds (QOFs) to accommodate real…
Overcoming the Strong Disfavor of Variances Under Massachusetts Law
Real estate owners planning to construct a new addition or make any other improvement to their property might have to petition for a “variance” to allow for the contemplated construction. When a variance is required and justified, the variance petitioner should do some homework prior to the variance proceedings to ensure that he or she,…
Impact of Massachusetts Lead Law on Commercial Property Owners
Do you own multiple-family dwelling units? Are you considering entering the market as an owner? If so, you must be familiar with the Massachusetts Lead Paint Law (Lead Law). The Lead Law is a robust policy designed to protect children. Owners should not attempt to avoid or find shortcuts around its requirements. To the contrary,…