Congress enacted the Corporate Transparency Act (CTA) on January 1, 2021, as part of the National Defense Authorization Act.  On December 8, 2021, the U.S. Department of the Treasury’s Financial … [Read more...]

Most people are aware that investment accounts and bank accounts can be registered with a beneficiary designation.  These designations are referred to as TOD/POD (transfer/payable on death).  They … [Read more...]

It is customary for business founders to select a limited liability company or an S corporation as the entity for their start-ups.  The allure is straightforward  --  neither entity is taxable, and … [Read more...]

The world of estate planning is ever changing, and what may have been the proper way to set up a trust for a special needs individual may be different now than it was a few years ago.  It is important … [Read more...]

One of the most common questions posed by employees and employers alike, is whether a certain non-competition covenant is enforceable.  The answer varies, depending upon the particular language of the … [Read more...]

Daniel B. Fitzgerald was a guest lecturer at the University of New Haven, where he addressed a sports management class taught by veteran broadcaster and sports media professional, J.W. Stewart.  Mr. … [Read more...]

Daniel B. Fitzgerald was a speaker at the Advanced Labor & Employment Law Symposium sponsored by the Connecticut Bar Association’s Labor & Employment Section.  Mr. Fitzgerald was joined by … [Read more...]

Federal Estate & Gift Tax Exemption The IRS announced that the federal estate and gift tax exemption for 2023 will now equal $12,920,000, which is an inflation-adjusted increase of $860,000 from … [Read more...]

Brody Wilkinson PC is pleased to announce that Thomas B. Noonan has joined the firm. Mr. Noonan will be a member of the firm’s Business, Real Estate and Dispute Resolution Groups.  A resourceful and … [Read more...]