Archive for the ‘Author’ Category

Derek Maninfior, Esquire Stephen McDonald, Esquire On May 30, 2025, the Pennsylvania Supreme Court issued a significant decision in Commonwealth v. Shifflett. The Court ruled that entry into Accelerated Rehabilitative Disposition (ARD) for a prior DUI cannot be treated as a “prior offense” when imposing enhanced penalties for a subsequent DUI conviction. The rationale was straightforward: ARD is not a conviction, and offenders who are admitted into ARD are not afforded the constitutional safeguards of a trial, such as proof beyond a reasonable doubt or the right to a jury. This decision had immediate and sweeping consequences. For decades, Pennsylvania… read more »

The recent Congressional enactment of PL 119-21 in July 2025 has provided new stability for our Federal tax laws.  Tax planning has been in an unwelcome state of flux since the adoption of the Jobs and Tax Cut Act of 2017.  Taxpayers and professional advisors alike were vexed by the uncertainty of the TCJA’s proposed “sunset” for estate tax exemption amounts, income tax brackets, and other important tax provisions affecting individuals, trusts, estates, and businesses.  The new Act provides stability to the TCJA’s terms by making permanent to TCJA’s income tax brackets, stabilizing the estate tax exemption provisions, and making… read more »

Life is stressful enough without having to live with persistent debt. Since most schools do not teach the options under bankruptcy, and most on the street do not adequately understand what is involved, you should seek experienced counsel when making such a consideration. This article is thus intended to provide you with ten circumstances under which you should consider using the power of the federal Bankruptcy Code.  Here goes:             1) Threats of foreclosure or repossession: The primary purpose of filing bankruptcy is to protect your assets. If you have fallen behind on your mortgage, vehicle, or other payments, your… read more »

It is not easy to be a farmer these days. As with any business, you are responsible for several tasks, whether you perform them or not. You are also ultimately responsible for dealing with matters over which you have little or no control. One wrong turn in any of these moving parts can upset the whole apple cart. While capitalism generally favors the stronger competitor, our society does not abandon those who can use a hand. Capital to pursue a business is available from several sources. Each source develops its lending criteria and generates loans within certain requirements. Such requirements… read more »

Each year, counties in Pennsylvania hold tax sales to pay unpaid real estate taxes. Generally held in September,[1] these sales are scheduled once the taxes are at least two years overdue. The real estate is sold to the highest bidder and the proceeds from the sale are applied to these taxes. The owner of the real estate loses all claims to the property and most counties do not provide for any redemption period. Although each county has its own procedures for taking care of these delinquent taxes, such arrangements are not always suitable for an owner. All is not lost,… read more »

Imagine one day you are opening your business mail and you discover that your company owes thousands of dollars to the Pennsylvania Department of Revenue. You think back and you are sure that you filed all of your company’s tax returns and paid in full any balance owing. That is, of course, until you realize that the notice regards unpaid Pennsylvania use tax. A sibling to sales tax, the use tax levies a 6% tax upon purchasers of all applicable goods and services not taxed by the seller. Thus, while purchases made from out-of-state suppliers or over the internet may… read more »

How many times have you signed a contract without fully reviewing its provisions? Can you recognize the kind of contract where there is room to negotiate provisions to protect yourself versus a contract where you can’t? Recently, Buyers under a Standard Agreement for the Sale of Real Estate (which is a standard form recommended and approved for members of the Pennsylvania Association of Realtors) came to me for advice. After executing the Standard Agreement they used, Seller changed her mind and wanted to sell her property to another family member instead of my client. In response, Seller’s agent presented a… read more »

As in most Pennsylvania counties, the upset tax sale for York County is scheduled to occur in September of 2025. For those of you that are interested in participating in this sale, you are no doubt preparing for what is to come – identifying properties of interest, conducting lien searches, registering as a bidder for these sales, etc. But as you know, purchasing real estate at upset tax sales has become an increasingly popular real estate investment strategy, and with this increased popularity comes an increase in competition, risk, and overall uncertainty. Purchasing real estate at upset tax sales is… read more »

You are a Pennsylvania property owner and you have just received a notice that your property was sold at an upset tax sale… now what? You are now faced with the reality that you will be stripped of your interest in perhaps the most valuable asset you own – your real property – which was sold to the highest bidder at upset tax sale, likely for a price beneath its fair market value. While these circumstances are no doubt upsetting (upset tax sales are aptly-named) and hard to understand, Attorney John R. Wilson of CGA Law Firm has substantial experience… read more »

Millions of student loan borrowers across the United States are about to face a harsh reality. Starting May 5, 2025, the U.S. Department of Education will begin resuming collection efforts on federal student loans that are in default—a move that could result in wage garnishments, tax refund interceptions and social security setoffs, and other aggressive collection efforts. This marks the end of a long period of forbearance that began during the COVID-19 pandemic. Since March 2020, federal student loans in default have not been referred to collection, and no wage garnishments or offsets have been pursued. However, that era of… read more »