By: Garrett J. Olexa A personal representative of a decedent’s estate has a statutory duty to serve the best interests of the successors to the estate. One such duty is to take possession and control of the decedent’s property for purposes of administering the estate. A personal representative is also…
By Richard Lieberman and Bruce B. May Arizona is a great place to do business. It boasts an excellent regulatory environment, envious climate, skilled workers, fair tax rates, good transportation facilities, and a growing pool of consumers. In addition, CNBC ranked Arizona among the top fifteen of its “America’s Top…
By: Christopher J. Rogers The Canadian investment community is vibrant, accessible, and eager to invest in qualified U.S. companies. I have advised numerous Arizona-based companies through the process of raising growth capital in Toronto, Calgary, and Vancouver, and can attest that, in some cases, the offering terms and valuations are…
By: Paul J. Valentine An oft forgotten weapon in a taxpayer’s armory for resolving federal tax worker classification audits is the Section 530 safe harbor. Originally enacted in 1978 in response to the Internal Revenue Service (IRS) aggressive approach to these audits, it remains a powerful shield against a worker…
