by Royer Advisors | Dec 11, 2024 | Uncategorized
Summer is fast approaching, which means many small businesses here in Maine are gearing up for their busiest time of year. Of course, an increase in workload requires an increase in labor to handle it — and that often means hiring teenagers who are out of school for...
by Royer Advisors | Dec 11, 2024 | Uncategorized
Most employers try to strike a balance between encouraging healthy habits on the part of their employees and acting as a surrogate nanny. But as the use of e-cigarettes has become increasingly popular, the question of whether or not to allow vaping at work can be a...
by Royer Advisors | Dec 11, 2024 | Uncategorized
Kress v. United States In a gift tax case teeming with valuation issues, one notable aspect was that, in valuing the minority shares of an S corporation, both parties’ experts applied a C corporation tax rate to the company’s earnings, and the court, without ado,...
by Royer Advisors | Dec 11, 2024 | Uncategorized
We love our four-legged friends here in Maine. You’ll often see people bring their dog along with them on their adventures, whether that be to the beach, the lake, the mountains or even a brewery patio in Portland. Which makes sense, many of us recognize and...
by Royer Advisors | Dec 11, 2024 | Uncategorized
Galasso v. Cobleskill Stone Products In a short but very educational opinion, a New York appellate court answered a fundamental question: Under what circumstances must a valuation report be disclosed? The crucial factors were the report’s relevance and purpose. ...
by Royer Advisors | Dec 11, 2024 | Uncategorized
There are approximately 38 million private sector employees in the United States who lack access to a retirement savings plan through their employers. Now, momentum is growing in Washington, D.C. to fix this situation by letting small employers take advantage of...