estate planning

Tarlow, Breed, Hart & Rodgers invites the public to attend a free seminar on “Wills and Trusts in Uncertain Times” at the Dover Town Library on May 20, 2009 from 6:00 to 8:00 PM.

May 13, 2009 // by admin

DATELINE: BOSTON, MA…
Are you relying on yesterday’s strategies to deal with today’s issues? Uncertain times are leading to changing economic circumstances for many individuals and families, making estate planning a topic of critical interest.

Learn more about “Wills and Trusts in Uncertain Times” at a seminar presented by Tarlow, Breed, Hart & Rodgers of Boston, to be held on Wednesday May 20, 2009 from 6:00 to 8:00 PM at the Dover Town Library located at 56 Dedham Street in Dover, MA. The seminar is free and open to the public and light refreshments will be served. To reserve your place, please call (617) 218-2097 or email events@tbhr-law.com.

The seminar will be presented by Perry Ganz, Esq. a partner with Tarlow, Breed, Hart & Rodgers, P.C of Boston. Attorney Ganz focuses his practice in the areas of estate planning and taxation and was named a Massachusetts Rising Star by Boston Magazine. He is a frequent speaker on estate planning strategies and has written articles for various publications, as well as the chapter entitled “Making Charitable Contributions” in Drafting Estate Plans, a Massachusetts Continuing Legal Education publication. He has also been quoted in the Wall Street Journal on changes in the federal estate tax law.

A variety of real life issues will be discussed, including common estate planning errors, asset protection strategies, estate tax reduction strategies, and avoiding probate. Plan on attending to learn more and to explore current estate planning issues and options.

Please note: This seminar is not sponsored by the Dover Town Library.

Tarlow, Breed, Hart & Rodgers, P.C.
Formed in 1991, Tarlow, Breed, Hart & Rodgers, P.C. is committed to providing high quality, comprehensive legal services to its clients. Featuring a breadth and depth of experience and perspective usually found only at larger law firms, Tarlow, Breed, Hart & Rodgers. P.C. offers sophisticated legal counsel to entrepreneurs, businesses, individuals, families, and institutions.

Tarlow, Breed, Hart & Rodgers’ areas of expertise include corporate law, employment matters, mergers and acquisitions, litigation and dispute resolution, estate planning, taxation, real estate, bankruptcy, and municipal law.

The offices of Tarlow, Breed, Hart & Rodgers, P.C. are located at 101 Huntington Avenue, Prudential Center, in Boston, MA 02199. For additional information, or to arrange for a consultation, please call 1-617-218-2000, e-mail info@tbhr-law.com, or visit www.tbhr-law.com.

Tarlow, Breed, Hart & Rodgers invites the public to attend a free seminar on “Wills and Trusts in Uncertain Times” at the Dover Town Library on May 20, 2009 from 6:00 to 8:00 PM.Read More

Common sense practices can lessen the liability of email evidence in a world gone viral.

May 1, 2009 // by admin

DATELINE: BOSTON, MA…
Never underestimate the power of the written word – particularly if it’s in an email. Emails have become so deeply embedded in today’s business culture that little thought is given to the fact that they leave an electronic footprint that in litigation terms is akin to leaving DNA evidence at the scene of a crime.

“Judges are more and more willing to accept emails into evidence at a trial,” notes Kerry T. Ryan, Esq. of Tarlow, Breed, Rodgers, P.C. in Boston, who handles complex litigation matters for the firm. “Disputes that once revolved around “he said/she said” versions of conversations are now often quickly and decisively confirmed or denied through the introduction of email evidence. Surprisingly, many business people remain unaware of the lasting nature of their email communications.”

We’ve all heard the stories… An employee dashes off an email to a colleague, complaining about a customer or a fellow employee – minutes later, the message has been shared with the entire company and even forwarded outside the company to its competitors. Or, a project manger emails a client to say, “Sorry, we screwed up!” The project manager intends this to be a private communication, a quick apology to maintain good relations with his counterpart at the customer’s office, not a legal admission of guilt by his employer, as it might be interpreted a year later when the email reemerges as evidence in a legal dispute.

“Since emails can offer quick confirmation of concerns or doubts about a person’s performance, a project’s completeness, or a vendor’s error, it’s wise for businesses to periodically review their approach to the use of emails,” Ryan remarked. “It seems that common sense often gives way to expediency in email communications – a flaw that can be easily remedied by considering the following tactics for business emails.”

Basic Business Email Practices 101:
•    Never send an email when you’re angry or tired
•    Don’t take the bait by instantly responding to a nasty email – observe the 24 hour rule
•    Don’t use sarcasm – it’s often difficult to tell whether it’s sarcasm or the truth
•    Be professional – off the cuff comments may not be construed as they were written
•    Take time to reflect on the content of what you’re writing, just as you would with a letter
•    Proofread your emails – misspelling and poor grammar reflect back on your business
•    Think before you hit reply – are you actually confirming receipt of negative content? If in doubt, compose a new email
•    Limit access to your email password
•    Eliminate previous threads – prior emails at the bottom of new emails may contain information that you don’t want to share with the latest recipient, particularly if later forwarded to others

And most importantly, before you hit “send”, think about what your email would look like as it is blown up and shown to a room full of strangers in a courtroom.

Common sense practices can lessen the liability of email evidence in a world gone viral.Read More

A different kind of executive strategy session…Jeffrey P. Hart featured on video presentation on estate planning strategies for corporate executives.

April 29, 2009 // by admin

BOSTON, MASS…

Estate planning for corporate executives can differ from that for the Average Joe. Not only might corporate executives draw a larger salary, but in many cases they hold stock or revenue-sharing interests in their company, including stock options or other forms of executive compensation. And that takes a certain expertise in creating a comprehensive estate plan.

Jeffrey P. Hart, member of Boston-based Tarlow, Breed, Hart and Rodgers, P.C., recently recorded a video presentation for ReedLogic Corporation’s Video Leadership Series on “Estate Planning for Corporate Executives.” This 50-minute video presentation discusses the following topics:

● Strategies to save estate taxes

● Asset protection strategies

● Wills, family trusts, durable powers, health care proxies, HIPPA authorization.

● Planning strategies involving: ILITs, GRATs, FLPs, LLCs, QPRTs, IDGTs, CRTs, and Foundations.

● Which experts and counselors should be involved in your estate planning.

“What’s involved with the estate planning for a typical corporate executive would take hours and certainly not be that entertaining. This presentation will provide corporate executives with a good working knowledge about what needs to be done to create an estate plan or upgrade an existing plan,” said Hart.

Samples of the types of questions answered in the Video Leadership Seminar include:

● What challenges are most often encountered during the estate planning process?

● What are the most useful estate planning tools?

● What procedure is used to identify and establish the primary objectives of the estate planning strategy?

● What technique is used to pin down the strategy for tax liability? How is the strategy updated to keep pace with current tax law?

● What tax laws affect estate plans? How are the laws changing?

● What experts are involved in the planning process?

The video can be purchased at www.reedlogic.com for $100 plus shipping and handling. The DVD is viewable on any computer or iPod that supports video.

Hart is one of the founding members of the firm and concentrates his practice in the areas of taxation, business law and estate planning. Earlier in his career, he practiced as a certified public accountant in the tax division of an international accounting firm where he gained expertise addressing the business and tax issues facing closely held businesses and high net worth individuals.

About Tarlow, Breed, Hart & Rodgers, P.C.:

Formed in 1991, Tarlow, Breed, Hart & Rodgers, P.C. is committed to providing high quality, comprehensive legal services to its clients. Featuring a breadth and depth of experience and perspective usually found only at larger law firms, Tarlow, Breed, Hart & Rodgers. P.C. offers sophisticated legal counsel to entrepreneurs, businesses, individuals, families, and institutions.

Tarlow, Breed, Hart & Rodgers’ areas of expertise include corporate law and business transactions, litigation and dispute resolution, estate planning, taxation, real estate, municipal law, and hospitality law.

A different kind of executive strategy session…Jeffrey P. Hart featured on video presentation on estate planning strategies for corporate executives.Read More

Tarlow, Breed, Hart & Rodgers invites the public to attend a free seminar on “Wills and Trusts in Uncertain Times” at the Wellesley Free Library on April 15, 2009 from 7:00 to 8:30 PM.

March 31, 2009 // by admin

Learn more about “Wills and Trusts in Uncertain Times” at a seminar presented by Tarlow, Breed, Hart & Rodgers of Boston, to be held on Wednesday April 15, 2009 from 7:00 to 8:30 PM at the Wellesley Free Library located at 530 Washington Street, Wellesley Square, in Wellesley, MA. The seminar is free and open to the public and light refreshments will be served. To reserve your place, please call (617) 218-2097 or email events@tbhr-law.com

Tarlow, Breed, Hart & Rodgers invites the public to attend a free seminar on “Wills and Trusts in Uncertain Times” at the Wellesley Free Library on April 15, 2009 from 7:00 to 8:30 PM.Read More

How keeping track of your employees is as simple as issuing a company phone.

February 3, 2009 // by admin

BOSTON, MASS.

Over the last few years, use of company-owned property by employees, such as vehicles and cell phones containing GPS devices, has become more widespread. While not the primary use of this property, it does enable an employer to track the whereabouts of the employee (or at least the company property) both during and after normal business hours. In its business law practice, Boston-based Tarlow Breed Hart & Rodgers, P.C. (TBHR) has advised employer clients on the legalities of keeping tabs on their employees and offers some insights on the topic.

Cell phones contain GPS tracking capabilities for ‘911’ calls so that police, fire and other emergency services can trace a call to a general area. In recent years, as cell phone technology has improved, it’s given the user the capability to turn the tracking device off. Yet how many users even know their cell phone can be used as a GPS device to monitor their movement?

“With e-mail and Internet use, employees generally accept that their employer can keep tabs on what they’re doing and employee handbooks usually contain distinct language regarding that policy. And if the employer provides an employee with a cell phone, it is generally understood that an audit of the employee’s calls could be conducted by the company.” said Stephen Kutenplon, partner at TBHR. “Yet when it comes to actually monitoring an employee’s whereabouts, including time away from the office during non-business hours, employers have to walk a fine line between legitimate business purposes and violating an employee’s right to privacy. However, a clearly stated company policy can eliminate an employee’s expectation of privacy, certainly during company hours.”

This is a new and developing area of the law, and very few cases have been decided. In Pemberton v. Bethlehem Steel Corp., the Maryland Court of Special Appeals held that an employer could observe, film or record the activities of an employee to ascertain the truthfulness of job-related workers compensation claims. To lessen the chance of an employee making a successful claim that the employer monitoring or use of the GPS results violated privacy rights, there are a few steps the employer should take:

Only install the GPS device in company-owned property
Inform the employee of the monitoring and obtain the employee’s written consent (consider conditioning use of the company property on the employee providing consent)
Limit the intrusiveness of the information collection and use (such as by keeping confidential and not using any information obtained related to non-work time or activities [e.g. doctor office visits])
Recite in the policy the company’s interests in adopting the monitoring, which could be employee efficiency and productivity, easily locating the company vehicle fleet, and safety.

“This is a difficult balancing of interests. If an employer feels it is in the best interest of the company to monitor its staff out in the field using a GPS device in company-owned cell phones or vehicles, then that policy should be clearly stated in the employee handbook. The employee should also consent in writing to the policy prior to the company providing the company property equipped with a GPS device,” says Kutenplon.

About Tarlow, Breed, Hart & Rodgers, P.C.:

How keeping track of your employees is as simple as issuing a company phone.Read More

Attorney Ed Tarlow of Tarlow, Breed, Hart & Rodgers, P.C. is honored by the New England Chapter of the Family Firm Institute.

December 12, 2008 // by admin

DATELINE: BOSTON, MA…
The New England Chapter of the Family Firm Institute recently honored Attorney Ed Tarlow, a founding member of Tarlow, Breed Hart & Rodgers, P.C. of Boston, MA, for his personal and professional generosity and leadership at the chapter’s quarterly meeting held on December 4, 2008.

Tarlow served as President of the largest and most well established chapter of the Family Firm Institute in the country, the New England Chapter (NEC), from 2000 until 2008. Tarlow was cited for special recognition by the NEC for his tireless work catalyzing sponsors, inspiring membership, developing NEC Committees, and serving as the driving force for many collaborative efforts.

In one such notable effort, Tarlow was instrumental in the creation of the Massachusetts Family Business Awards program, an annual competition designed to promote and highlight the many achievements of Massachusetts-based, family owned businesses, which is now entering its third successful year.

As a senior member of Tarlow, Breed, Hart & Rodgers, P.C., Tarlow has played a key role in increasing the firm’s expertise in the areas of taxation, business law, and estate planning, which are areas of paramount importance to family-owned businesses. Tarlow is a member of the Boston Estate Planning Council, Attorneys for Family-Held Enterprises, the Society for Trust and Estate Planners, the Massachusetts Bar Association, the American Bar Association, as well as the Family Firm Institute.

In addition to having a wealth of published articles to his credit, Tarlow has achieved many noteworthy accomplishments. He received the SBANE (Smaller Business Association of New England) Community Service Award in 2007, was named the Boston Estate Planner of the Year in 2003 by the Boston Estate Planning Council, and was selected as a New England Super Lawyer by Boston Magazine in 2004, 2005, 2006, 2007, and 2008.

Family Firm Institute
The Family Firm Institute (FFI) is an international professional membership organization dedicated to providing interdisciplinary education and networking opportunities for family business and family wealth advisors, consultants, educators and researchers and to increasing public awareness about trends and developments in the family business and family wealth fields. The New England Chapter now boasts the largest membership of any chapter in FFI with members representing all consultant and advisory groups who work with family businesses.

Recent statistics indicate that more than 80 % of all business enterprises in North America are family owned and operated, and that they account for 60% of total U.S. employment, 78% of all new jobs, and 65% of wages paid. Tarlow, Breed, Hart & Rodgers focuses on working with family businesses, in particular, assisting them with the challenges of business succession between generations, as well as with issues involving corporate law, taxation, litigation, and estate planning.

Attorney Ed Tarlow of Tarlow, Breed, Hart & Rodgers, P.C. is honored by the New England Chapter of the Family Firm Institute.Read More

Wills and trusts aren’t just for celebrities. Tarlow, Breed, Hart & Rodgers encourages dialogue for young families.

December 5, 2008 // by admin

DATELINE: BOSTON, MA…
We’ve all heard about estate planning gone bad. The late James Brown, “the godfather of soul,” left family members singing the blues by not updating his will to include a young son and a new wife; or the late Leona Hemsley whose “mission statement” for her multi-billion dollar trust literally left everything to the dogs.

Does this mean that wills and trusts are really meant to be just for the rich and famous? Nothing could be further from the truth according to Tarlow, Breed, Hart & Rodgers, P.C. of Boston, which has sponsored interactive discussions with young families to help them learn more about current estate planning strategies.

Tarlow, Breed, Hart & Rodgers attorney Perry Ganz, who is himself a dad with young children, notes that having a child is usually the impetus for young families to start considering issues that had never before crossed their mind.

In addition to the needs of a new baby, young families ponder questions that often keep them up at night as well, such as:
●    What happens if I die without a will?
●    Who will be the guardian of my children?
●    How can I protect my children’s inheritance?
●    Who will make medical decisions for me if I can’t make my own?
●    How do I minimize estate taxes?
●     How much life insurance do I need?

“Having a solid estate plan addresses many of these questions,” explains Ganz. “It provides a roadmap to go forward if the unthinkable happens and a family’s life is altered by death or disability. Estate planning is particularly important for the owners of family businesses where continuity, succession, and liquidity issues become paramount.”

Fundamental components of estate planning for young families include the basics: designating guardians for children in a will, providing for distribution and asset management through a trust, investing in life insurance, and drafting a health care proxy.

“In addition, any asset that has a beneficiary, such as an insurance policy or IRA, should be reviewed to make certain that the disposition of this account is consistent with the remainder of the estate plan. Because these assets are governed by a beneficiary designation, they are often overlooked,” notes Ganz. “This includes a life insurance policy, a 401(k), or IRA.”

A word to the wise, don’t throw caution to the winds in the face of a divorce and re-marriage, or the birth of a new child, to avoid singing the blues, families need to update estate plans as their needs change.

To help clients make informed decisions and achieve their goals, Tarlow, Breed, Hart & Rodgers P.C. develops creative customized solutions for its clients by emphasizing careful listening and considerate evaluation. Utilizing the expertise and collegiality of the firm’s fifty plus members, associates, and support staff has consistently resulted in the building of lasting relationships of trust and confidence.

Wills and trusts aren’t just for celebrities. Tarlow, Breed, Hart & Rodgers encourages dialogue for young families.Read More

Attorney Michael J. Radin of Tarlow, Breed, Hart & Rodgers of Boston, MA named to Board of Directors of the Smaller Business Association of New England.

November 19, 2008 // by admin

DATELINE: BOSTON, MA…
Tarlow, Breed, Hart & Rodgers of Boston, MA has announced that Attorney Michael J. Radin has been chosen to serve as a member of the Board of Directors of SBANE, the Smaller Business Association of New England.

William R. Rodgers Esq., a founding member of Tarlow, Breed, Hart & Rodgers, applauded the choice of Radin, “We’re proud of Michael Radin’s many accomplishments here at TBHR, and we would like to offer our congratulations as he joins SBANE’s Board of Directors. We know that his commitment to building strong relationships with clients, along with his insight, creativity, and extensive experience will be an asset to the mission of SBANE.”

At Tarlow, Breed, Hart & Rodgers, Radin, who is a member of the bar in Massachusetts, California, and Rhode Island, specializes in guiding businesses through their life cycles, from formation, financing, growth, mergers and acquisitions, restructurings and wind down. He counsels clients on distribution systems including joint venture, franchise, and distribution/agency. In addition, he helps clients manage their intellectual property, including trademarks, copyrights, patents and trade secrets.

About SBANE
SBANE (Smaller Business Association of New England) is a nonprofit organization established in 1938 to promote and protect small businesses. Its 1000 member companies in six states range from sole-proprietorship service businesses and growing high technology firms to 200-employee manufacturing plants. SBANE’s programs and services address the shared interests and needs of its diverse membership.

SBANE’s member activities include management education seminars, conferences and programs to strengthen skills and sharpen strategies. In addition SBANE offers membership meetings featuring speakers on topics relevant to small business, an Internship Recruitment Service, timely publications, legislative activities to protect your company’s financial interests, and Health and Dental Insurance to address small business’s #1 employee priority.

Attorney Michael J. Radin of Tarlow, Breed, Hart & Rodgers of Boston, MA named to Board of Directors of the Smaller Business Association of New England.Read More