Preparing for a court hearing is a daunting experience for most people. In some cases, however, the case may be heard over Zoom or other digital platforms to allow clients to trade stuffy courtrooms for the comfort of their own home. What started as a pandemic response of moving the court room to Zoom has shown to offer residual benefits, such as keeping courtroom proceedings not open to the public secure and offering the opportunity for individuals unable to physically appear in court due to distance or other factors to still provide testimony. But before you login while still dressed… read more »
Removing Occupants from Property in Pennsylvania: Ejectment vs Eviction
After you purchase a property at tax sale, you may find that there are people still living in the property. An ejectment action will need to be filed in order to remove any occupants because the Tax Assessment Office will not remove them for the purchaser. The Pennsylvania Supreme Court confirmed in 2019 that a purchaser of property at tax sale cannot proceed with an eviction under the Landlord Tenant Act. This is because there is no landlord tenant relationship between the purchaser of property at tax sale and the occupants of such property, which may be the previous owners. … read more »
What is a “Trust Protector” and Should you Utilize One?
From Attorney Tim Bupp, chair of the CGA Law Firm Estate Law practice group. In today’s world, good estate planners have increasingly complex and powerful tools that they can use in your documents to provide protection for your loved ones and your resources in a variety of situations. Trusts themselves have become increasingly complex, and sometimes trust provisions come into conflict with new changes in law or practice. This is where a “trust protector” can become a useful tool to make your documents work well, even in new and challenging situations. 1. What is a “Trust Protector”? A trust… read more »
The Difference Between a Service Charge and a Tip for Service
The trending practice in restaurants of charging a fixed percentage at the end of each bill has been met with push back from customers. Customers may not recognize that the charge benefits customers because it keeps food costs reasonable. As the cost of food, labor, and supplies rise, it is hard for restaurants to stay profitable while keeping their menu prices reasonable. One way restaurants keep food costs reasonable is by applying a service charge to offset the increasing costs of maintaining a restaurant. Restaurant owners and hoteliers need to understand the law surrounding the issue so that when met… read more »
Property Tax Assessments and How to Appeal Them
About this time of year, when the spring county and municipal real estate tax bills arrive in mailboxes, I start to get lots of phone calls with questions about the appeal process. Without a doubt, the real estate tax assessment process in Pennsylvania is convoluted and murky. York County’s real estate base totals over 175,000 parcels and has not had a uniform reassessment since 2005. Pennsylvania is the only state in the nation that does not have some form of mandatory property reassessment process. The Commonwealth updates the assessments for each of its 67 counties on an annual basis. The… read more »
Recent Update Regarding the Corporate Transparency Act
The U.S. District Court for the Eastern District of Texas in Smith et al. v. U.S. Department of Treasury, et al., 6:24-cv-0036 (E.D. Tex), decided that the beneficial ownership information (“BOI”) reporting requirements under the Corporate Transparency Act (“CTA”) are back in effect. On January 24, 2025, we reported in our article “Enforcement Of The Corporate Transparency Act Still On Hold” that the CTA was on hold due to a nationwide injunction issued by Judge Kernodle of the Eastern District of Texas, despite the Supreme Court ruling on January 23, 2025. On February 5, 2025, the U.S. Department of Justice… read more »
Pennsylvania Right to Know Law Compliance: A Proactive Approach for Municipal Leaders
In an era where government transparency is increasingly critical to public trust, municipalities in Pennsylvania face growing pressure to comply with the Right-to-Know Law (RTKL). However, the law’s complexities often leave local governments grappling with challenges in interpretation and compliance. This article addresses common challenges municipalities face, the potential ramifications of failing to comply, and strategies for staying ahead of issues. Despite the nuances of exemptions, response deadlines, and handling complex or sensitive requests, municipal leaders can ensure that they remain in compliance by understanding the intricacies of the law. Under the law, municipal governments are required to provide access… read more »
Trees, Rights -of -Way and Roads
Municipalities are tasked with keeping roads free of obstructions. Property owners have a duty to maintain their property in a reasonably safe condition so as not to interfere with vehicular travel. So, who is responsible when a tree limb extends over a municipal road? The courts have ruled that municipalities and property owners are both liable when a tree limb or obstruction from the property owner’s land interferes with travel on a municipal road. The municipality and landowner are jointly liable for any injuries caused by overhanging limbs. The Second-Class Township Code allows township officials to remove trees or shrubs… read more »
The Intersection Between Pennsylvania’s Certificate of Annual Registration Requirement and Pennsylvania’s Annual Reporting Requirement
Pennsylvania Certificate of Annual Registration Effective December 31, 2024, the Pennsylvania Department of State increased the annual registration fee for domestic and foreign registered limited liability partnerships (“LLPs”), limited liability limited partnerships (“LLLPs”), and restricted professional companies (“RPCs” and “PLLCs”). What are the costs for filing? The annual registration fee for RPCs and PLLCs has increased to $700.00 per licensed professional member, as long as that member is licensed to practice the professional service in PA and resides in PA. The annual fee for LLPs and LLLPs has increased to $470.00 for each general partner if the partner is a… read more »
Enforcement Of The Corporate Transparency Act Still On Hold
Recent activity regarding the Corporate Transparency Act has resulted in no change in its enforcement. The United States Supreme Court issued a decision on January 23, 2025, lifting a nationwide stay on the enforcement of the Corporate Transparency Act. This decision comes after a roller-coaster of events in December over the scope of the stay issued in Texas Top Cop Shop, Inc. v. McHenry. Regardless of the Supreme Court’s decision, the enforcement of the Corporate Transparency Act is still being halted. Currently, reporting companies are not required to file their Beneficial Ownership Information but may voluntarily report. Summary of Events… read more »
