The short answer is that proper estate planning makes sure that your hard earned assets are going to go to whom you want them to go to upon your death; it is your decision, not the governments. The legal term for when a person dies without a Will is that they died “intestate.”  All states have an intestacy statute that deals with what happens to assets when somebody ... more

Employment non-competes are generally not looked upon favorably.  New Hampshire has a statute that requires non-competes given to new employees to be provided before they accept the position. Under both New Hampshire and Massachusetts law, employment non-competes are narrowly construed to protect the legitimate business interests of the employer. Usually non-competes also ... more

It is difficult enough when a family is grieving from the loss of a loved one.  When tensions are high, the situation can become contentious quickly, especially when there is money involved.  This is where an in terrorem clause, or a no contest provision, can come into play. A no contest provision in a Will or Trust states that if a beneficiary challenges the ... more

In New Hampshire, marriage is defined by statute, which says that marriage is the legally recognized union of two people.  In order to be married in New Hampshire, a couple must fill out a marriage application and file it with a town clerk’s office.  The town clerk, in turn, creates and delivers a marriage license conveying the information that was on the application.  ... more

In a recent case before the tax court, a couple’s divorce decree provided that the parties IRS obligations are to be divided equally.  (Asad, TC Memo. 2017-80).  After the divorce, the IRS claimed that they are not bound by the divorce decree and may collect the taxes owed on the parties’ joint tax returns in any proportion the IRS determined it wanted.  The tax court ... more