tag:blogger.com,1999:blog-22762501594864348272024-03-20T02:34:43.958-07:00Di Renzo & Bomier, LLCAnonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.comBlogger14125tag:blogger.com,1999:blog-2276250159486434827.post-33734306535922506062016-07-19T08:45:00.004-07:002016-07-19T08:45:57.588-07:00<div style="clear: both; text-align: justify;">
<span style="text-align: start;">Attorney Peggy Miller and Shannon O’Daye volunteered at the Family and Child Care Resource of Northeast Wisconsin Kite Fest event in Green Bay. Di Renzo & Bomier, LLC sponsored a booth at Kite Fest for children to decorate their own kitten, puppy, or bird face masks, crowns and sun glasses. Kite Fest is an event that is a </span><span style="text-align: start;"><span style="background-attachment: initial; background-clip: initial; background-color: white; background-image: initial; background-origin: initial; background-position: initial; background-repeat: initial; background-size: initial; color: #1d2129; font-family: Helvetica, sans-serif; font-size: 10pt;">fabulous day for raising awareness and funding for healthy child development programs<span class="apple-converted-space">.</span></span></span></div>
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Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com2tag:blogger.com,1999:blog-2276250159486434827.post-62361529231095844812015-05-05T07:54:00.001-07:002015-05-05T07:54:59.892-07:00Should Social Media be Addressed in my Will?The United States Government recommends that your estate planning documents include provisions that address your Social Media accounts. If you have an existing estate plan, an amendment to those documents can be made to address this issue. If you do not have an existing estate plan, this is something you should consider when preparing those documents. Here is a link to the article:<br />
<br />
<a href="http://blog.usa.gov/post/22261234875/social-media-will">http://blog.usa.gov/post/22261234875/social-media-will</a><br />
Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-12057536648779761032015-05-04T12:35:00.001-07:002015-05-04T12:35:46.186-07:00DiRenzo & Bomier, LLC welcomes new Attorney.DiRenzo & Bomier, LLC is pleased to announce the addition of Peggy Miller. Peggy will be practicing primarily in the family law and guardianship practice areas. Peggy brings 15 years of experience to our already thriving family law practice. Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com1tag:blogger.com,1999:blog-2276250159486434827.post-39684326293893262272015-03-11T12:44:00.002-07:002015-03-11T12:44:28.671-07:00Wisconsin Right to Work Legislation
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<div align="left" class="MsoListParagraph" style="margin: 0in 0in 0pt 0.75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: left; text-indent: -0.5in;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">I.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Wisconsin’s
Right-to-Work Law<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Wisconsin’s
Right-to-Work Law was signed by Governor Walker on March 10, 2015. The new law
prohibits a labor contract from containing provisions which require workers to
join a union and pay dues as a condition of obtaining or continuing employment.
Specifically, the new law prohibits private employers from negotiating union
contracts that require an individual to:<span style="mso-spacerun: yes;">
</span>(1) refrain or resign from membership or voluntary affiliation with a
labor organization; (2) become or remain a member of a labor organization; (3)
pay dues or other fees to a labor organization; or (4) pay any third party an
amount that is in place of, equivalent to, or a portion of dues or other
charges required by members of a labor organization. Anyone who violates this
law is subject to criminal penalties for a Class A misdemeanor, which may
constitute a fine of up to $10,000, imprisonment up to nine months, or both.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>It
is important to note that the new law does not impede a worker’s rights under
the federal National Labor Relations Act, nor does it prevent unionization of
private sector workplaces. Employers cannot ban union membership, but they also
cannot require it. <span style="mso-tab-count: 1;"> </span><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Notably,
on Tuesday, March 11, 2015, a lawsuit challenging the law was already filed in
Dane County by the Wisconsin AFL-CIO and local chapters of the International
Association of Machinists and United States Steelworkers Association. The
complaint alleges that the law violates the state constitution because it
deprives the unions of property without just compensation. Similar lawsuits
have been filed in other right-to-work-states, including Indiana, but the
claims have failed.<o:p></o:p></span></div>
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<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">II.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Effective
Date:<span style="mso-spacerun: yes;"> </span>March 11, 2015<o:p></o:p></span></b></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>The
new law became effective immediately (as of March 11, 2015), but it only
applies to collective bargaining agreements that are executed, renewed,
modified, or extended on or after March 11, 2015. Thus, any existing, mid-term
labor contracts that were signed before March 11, 2015 will remain in effect
until the contract is renewed, modified, or extended. Employees under those
existing contracts will still be required to pay union dues.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><o:p> </o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Additionally,
the institution of the new law does not mean that unionized workers can
immediately withdraw union membership. Unionized workers who are currently
under a contract that pre-dates the law may be required to remain a member and
pay dues until the contract term has expired. Furthermore, most unions only
allow members to drop during brief annual periods, and if the member does not
do so, the membership automatically renews. Unions tend to make it difficult
for workers to withdraw, and the text of the law does not specify how members
can terminate their memberships.<o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><o:p> </o:p></span></div>
<br />
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<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">III.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span style="font-family: "Times New Roman","serif"; font-size: 12pt;">Employer Implications
</span></b><span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><o:p> </o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>Due
to the infancy of the law, it is hard to pinpoint the exact effects this new
law will have on employers. However, Wisconsin is the 25<sup>th</sup> state to
enact a right-to-work law, and it may be helpful to examine the effects similar
laws have had on employers in other right-to-work states. Many right-to-work
states report that the laws give employers more freedom in hiring and more
leeway with wages. On the other hand, opponents of the law contend that
right-to-work laws drive down wages. Opponents are also concerned that the law
causes a “free-rider” problem because even non-unionize workers who do not pay
union dues are covered by many collective bargaining agreements. <o:p></o:p></span></div>
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></div>
<br />
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<span style="font-family: "Times New Roman","serif"; font-size: 12pt;"><span style="mso-tab-count: 1;"> </span>One
of the major effects of the law may be a significant decrease in union
membership. In Michigan, for example, union membership reportedly declined </span><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-ansi-language: EN;">by 48,000 members even as the workforce grew by 44,000
people in 2014. The sharp decline in membership has resulted in decreased union
revenue and support from employees, which weakens the bargaining power of the
union. Therefore, employers will have more bargaining power when negotiating
labor contracts. For this reason, and many others, right-to-work states become
more attractive to employers, thus bringing more jobs to the state.
Right-to-works laws are expected to boost the state economy consequently.<o:p></o:p></span></div>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-ansi-language: EN;"><span style="mso-tab-count: 1;"> </span><o:p></o:p></span></div>
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<div class="MsoListParagraphCxSpFirst" style="margin: 0in 0in 0pt 0.75in; mso-add-space: auto; mso-list: l0 level1 lfo1; text-align: justify; text-indent: -0.5in;">
<!--[if !supportLists]--><b style="mso-bidi-font-weight: normal;"><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-ansi-language: EN; mso-fareast-font-family: "Times New Roman";"><span style="mso-list: Ignore;">IV.<span style="font-size-adjust: none; font-stretch: normal; font: 7pt/normal "Times New Roman";">
</span></span></span></b><!--[endif]--><b style="mso-bidi-font-weight: normal;"><span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-ansi-language: EN;">Conclusion<o:p></o:p></span></b></div>
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-ansi-language: EN;"><o:p> </o:p></span></div>
<br />
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<span lang="EN" style="font-family: "Times New Roman","serif"; font-size: 12pt; mso-ansi-language: EN;">Essentially, employers and employees are required to abide by existing,
mid-term labor contracts even if they require membership dues. Any contracts executed,
renewed, modified, or extended after March 11, 2015 cannot require union
membership or payment of union dues as a condition of obtaining or continuing
employment. Although the particular implications on employers remain to be
seen, it is important that employers are aware of this new law when negotiating
new labor contracts.<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-29824312736230211492015-01-19T09:03:00.000-08:002015-01-19T09:03:33.674-08:00Your Claim Has Been Denied, or Has It?DiRenzo & Bomier recently settled a claim for well in excess of $100,000. While this may not be interesting in and of itself, the story becomes more interesting when the same claim was denied by the insurance company at the claims adjuster level. What this means is that DiRenzo & Bomier did not take no for an answer and filed a lawsuit. Ultimately the insurance company that offered nothing to resolve the claim prior to the lawsuit, paid a sizable settlement because DiRenzo & Bomier pursued its client's legal right of recovery.Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-27068404285317711302014-11-24T07:21:00.001-08:002014-11-24T07:21:33.529-08:00Are business gifts and awards tax deductible?Many entrepreneurs and small businesses are not aware of the tax implications of gifts given to employees, customers and business associates or awards given to employees. There are some specific limits and rules around gifts and awards that you should understand. First, you can deduct gifts to customers, clients and business associates, but you are limited to $25 per recipient per year. That’s really a low amount. This limit was set in 1954, when gas was 25 cents a gallon, and has never changed. Try sending flowers or a fruit basket for less than $40! (It may be time for a new tax act to change this rule.) You are allowed to deduct the cost of engraving, packaging and mailing the gift separately, provided the added cost is incidental to the gift itself. <span id="more-2063"></span>When you give a customer tickets to a football game, a concert, a play, etc., the IRS says you can treat it either as a gift or as entertainment expense, which is 50% deductible. In most cases, with the high cost of sporting and arts events, it will usually make more sense to call these expenses “entertainment” rather than gifts.<br />
<h2>
Can you combine limits?</h2>
With this low limit on business gifts, you might try to get around it by combining limits of your client, their spouse, their children, etc. However, the IRS considers married couples to have one $25 limit between the two of them. You can have a separate limit for the client’s child if you have a real business relationship just with that child. This assertion might not fly if you’re giving a small child a nice bottle of French Bordeaux. The gift must be appropriate for the recipient. The IRS does not let you combine your limit with your spouse’s limit for the same individual, even if you both have real business relationships, separate from one another, with the same person. They just don’t want you to go over that $25 limit!<br />
<h2>
Gifts to employees or co-workers</h2>
Now, let’s talk about gifts to your employees or co-workers. Low-value gifts to employees are fully deductible. What’s a low value gift exactly? This is not defined in the tax code, so it’s really up to you and your tax/legal team to decide. The most popular gift to employees is cash or gift cards. They are perfect for any occasion! But as employee gifts, cash, gift cards and other cash equivalents are considered taxable compensation to be included on the employee’s W-2. So maybe gift cards are not the perfect gift after all. Achievement awards to employees are not treated as gifts or taxable income. If the achievement award is $400 or less, is presented to employees at a “meaningful presentation”, and is not cash, gift cards, securities, or other cash equivalents, it is deductible in full and not taxable to the employee. If your business has a documented qualified employee achievement award program that does not discriminate in favor of highly compensated employees, you can give out fully deductible achievement awards of up to $1,600 per year per person, but the gifts cannot be cash or cash equivalents.<br />
<h2>
Say no to gifts to officials</h2>
What about gifts to police officers, regulatory inspectors, and government officials? (Whoa, just typing that made me feel all queasy inside.) You need to steer clear of these types of gifts, which may be considered bribes. Obviously, bribery is illegal in the U.S., as it is in most countries around the world. However, bribes are commonly used in some places to help “grease the wheels”, to secure approvals, and to win contracts. As a U.S. company doing business in another country, you are prohibited from bribing by the Foreign Corrupt Practices Act (FCPA), which carries stiff monetary penalties and/or jail time for those found guilty. Anything that could be construed as a bribe, including trips, accommodations, etc., as well as cash, is subject to the FCPA as circumstances dictate. So if you paid for the Defense Minister of Country X’s spouse to go to fashion week in New York City, complete with prime tickets to her favorite designers’ shows, and within a few weeks your company sold Country X’s military a large order of insect repellent, you may get a visit from the U.S. Department of Justice. Consult with an attorney if you’re still thinking about using this tactic. I’ll say it, even though it should go without saying, that bribes, and the associated fines from the U.S. government, are not deductible.<br />
In summary, deductions for gifts to customers, clients, and business associates are limited to $25 per person per year. Gifts to employees do not have a limit but they must be “reasonable”. If cash or cash equivalents are given, they must be reported as compensation and taxed, in order to be deductible. Certain employee award programs have higher limits for gifts, but require other compliance measures. As is usually the case, documentation is your friend when it comes to deducting gift expenses.Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-89127491705082083302014-11-13T10:10:00.002-08:002014-11-13T10:11:27.635-08:00DiRenzo & Bomier, LLC welcomes new Attorney, Mary Stahler<div style="text-align: left;">
<span style="font-family: inherit;">DiRenzo & Bomier, LLC is pleased to announce the addition of Mary Stahler. Mary is joining the firm after recently graduating from the top of her class at Valparaiso University Law School. Mary’s primary practice areas will include trusts, estates, real estate, and business transactions.<o:p></o:p></span></div>
Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-53404835147163097562014-11-12T09:09:00.000-08:002014-11-12T09:09:00.912-08:00Travel & Entertainment: Is the Company Holiday Party Tax Deductible?Company picnics, parties and other events can be tax deductible, provided you have good documentation and understanding of the rules for tax deductible expenses.<br />
Companies throw parties for different reasons. Sometimes it is primarily as a morale booster for employees or as a team building exercise. Sometimes spouses and family are invited and sometimes they are not. Customers, clients and other business associates are sometimes invited to company parties and events as well. Companies sometimes host parties just for customers, business associates and the employees who interact with them.<br />
In order to determine how picnic/party/event expenses need to be treated, you have to determine what the purpose of the event is and who actually attends. Do you know what you can deduct from your taxes?<span id="more-2061"></span><br />
<h2>
What is deductible?</h2>
<ul>
<li>Costs for your employees are 100% deductible</li>
<li>Costs for the general public to attend (i.e., a blanket invitation to the community) are 100% deductible</li>
<li>Costs for spouses, plus-ones and family members of employees are 100% deductible</li>
<li>Costs of business associates and customers attending are either not deductible at all or 50% deductible</li>
<li>Costs of friends who attend are not deductible</li>
</ul>
Parties that include business associates and/or customers and clients <em>are only deductible if there is a short business presentation or announcement at the party</em>. It helps to document this presentation in the agenda or invitation for the party. Minus this formal announcement, attendees who are not employees or associated with an employee are considered to be at the party as friends and therefore not deductible.<br />
You should have a method of checking in attendees to your company event, especially if there will be a mixture of employees and others at the event. This could be as simple as writing down who was there, for small gatherings, or as complicated as having name tags with electronically collectible information for very large events. Either way, you will have a record of who was at the event and their relationship to the company.<br />
For most picnics and parties, it is easiest to divide up the average cost per attendee and allocate it to each group (employees and their plus-ones, business associates, friends) pro rata. However, if you have direct cost information especially for major costs, use it accordingly.<br />
What if you have your event at the country club? Can you deduct your membership fees? The answer is no, but you can deduct any costs directly associated with the party itself.<br />
<h2>
Are the costs of an event taxable to the employee?</h2>
They can be if the event is only open to certain employees as a reward, involves travel and the cost is high. Otherwise, parties, picnics and the like for employees are considered de minimus benefits that are not taxable. If you include costs of the event in the employee’s W-2 for an event that is really an incentive award, you can take all of the cost as a business expense.<br />
<h2>
Read more on this topic</h2>
Search for Pub. 463 at <a href="http://www.irs.gov/pub/irs-pdf/p463.pdf" rel="nofollow" style="color: #a9b420;" target="_blank" title="Is the company picnic tax deductible? Guidance from the IRS">irs.gov</a> under IRS Forms and Publications.Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com1tag:blogger.com,1999:blog-2276250159486434827.post-36678749392665840472014-11-05T11:10:00.004-08:002014-11-05T11:10:40.034-08:00Wisconsin Access to Justice Commission Highlights Meghan Healy in its Pro Bono Spotlight<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
“My parents. Definitely, my parents,” responded Attorney Meghan Healy when asked what prompted her to become a volunteer in numerous social justice organizations. Meghan, her father Howard Healy and sister Kathleen Healy all practice with<span class="Apple-converted-space"> </span><a href="http://www.direnzolaw.com/" style="border: 0px currentColor; color: #569bbe; font-size-adjust: inherit; font-stretch: inherit; font: inherit; margin: 0px; padding: 0px; vertical-align: baseline;">Di Renzo & Bomier</a><span class="Apple-converted-space"> </span>in Neenah and all have volunteered for the<span class="Apple-converted-space"> </span><a href="https://www.co.winnebago.wi.us/sites/default/files/ClerkCourts/Web_Clinic_Information.pdf" style="border: 0px currentColor; color: #569bbe; font-size-adjust: inherit; font-stretch: inherit; font: inherit; margin: 0px; padding: 0px; vertical-align: baseline;" target="_blank">Winnebago County Legal Clinic</a> since its inception in 2008. The clinic is held at three locations in the Fox Valley – Menasha, Oshkosh and Neenah – once a month. Meghan volunteers at the Menasha site.</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
Meghan’s parents were always involved in community and charitable organizations when she was growing up, and their example taught her the importance of giving back. She also credits the values she learned during her Catholic schooling (from first grade through Marquette Law School). “I feel I would be neglecting my responsibility if I didn’t give something back in whatever way I can,” Meghan said, “and I’m especially happy to be able to do so in the city where I grew up.”</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
She also credits her firm, Di Renzo & Bomier for supporting her pro bono work. Meghan’s father has done legal work for nonprofits for many years, and the court occasionally calls on lawyers in the firm to accept cases on a pro bono basis. Meghan also provides pro bono representation to residents of the Christine Ann Center, a domestic abuse shelter, in obtaining restraining orders. “I think it helps them in a lot of ways,” she said, “because women and men and children who never would have gone forward with filing a restraining order are now doing so.”</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
In discussing her work at the legal clinic, Meghan said, “It feels wonderful to know that you have made a difference in someone’s life. You know that if you hadn’t been there, that person’s life could have been much different.” She gave the example of one of her father’s cases that started withhelping a tenant at the legal clinic. The tenant, who didn’t speak English, was facing eviction after a dispute with a landlord about an unresolved mold problem. Without the assistance her father provided, it’s likely the tenant would have been out on the street.</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
“I think the legal clinic in our area has helped many people, but it’s really just putting a Band-Aid on a bullet wound. There’s a much greater need, and I think we need more lawyers to step up to the plate,” Meghan stated at a public hearing held by the Access to Justice Commission in July 2012. The once-a-month legal clinic in Menasha averages more than 40 attendees seeking advice. “A lot of times I take people’s numbers and call them the next day because you can’t do a lot when you have 15 or 20 minutes with people,” she said.</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
“Those who go to law school do it because they want to make a difference in people’s lives. What better way to make a difference than to assist someone who needs help but doesn’t have the knowledge or ability to handle it themselves? Each of us should consider it a responsibility to give back where we can.”</div>
<div style="-webkit-text-stroke-width: 0px; background-color: white; border: 0px currentColor; color: black; font-size-adjust: none; font-stretch: inherit; font: 13px/23.39px "trebuchet ms", sans-serif; letter-spacing: normal; margin: 0px 0px 15px; padding: 0px; text-indent: 0px; text-transform: none; vertical-align: baseline; white-space: normal; word-spacing: 0px;">
Meghan also volunteers for the United Way, Winnebago County Teen Court, the Neenah-Menasha YMCA, and as a mock trial coach at St. Mary Central High School. </div>
Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-78472799379003528272014-09-23T08:13:00.002-07:002014-09-23T08:14:10.743-07:00Debit or Credit?With the recent waves of identity theft at Home Depot and Target, when a cashier asks you Debit or Credit, your answer could have financial ramifications. DiRenzo and Bomier recommends that you speak with your bank as to the ramifications of the use of the particular cards that you may have.<br />
<br />
For example, if you use a debit card and that information is stolen, depending on the rules of your particular financial institution, your liability can be potentially unlimited. On the other hand, if a credit card is used without your authorization, liability is capped at $50.<br />
<br />
Remember, the answer to the question Debit or Credit can make a difference, make sure you look into this with your Debit card issuer if you are concerned. <br />
<br />
<br />Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-29165283673157538642014-09-03T08:50:00.001-07:002014-09-03T08:50:03.937-07:00The National Trial LawyersThe National Trial Lawyers has asked Attorney Jeffrey Berzowski of DiRenzo & Bomier, LLC to be listed as a Top 100 Trial Lawyer in the area of Civil Plaintiff Practice.<br />
<br />
Here is a link to the website:<br />
<br />
<a href="http://www.thenationaltriallawyers.org/top-100-trial-lawyers-directory/?state=WI&association=Civil+Plaintiff">http://www.thenationaltriallawyers.org/top-100-trial-lawyers-directory/?state=WI&association=Civil+Plaintiff</a>Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-23021862988401460482014-08-22T07:54:00.002-07:002014-08-22T07:54:32.185-07:00DiRenzo & Bomier Recovers an Amount 295 times the Insurance Company’s Original Offer<br />
<div style="margin: 0in 0in 0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12pt;">In
a fairly recent case, a client hired us to represent her related to a serious
motor vehicle accident. She originally hired another law firm and while
represented by that firm, she received an offer to settle her claim for $500
because the insurance company felt that the client was not seriously injured
and would not need any further treatment. After the client hired us, we
reviewed the injuries sustained by the client and determined that it was not
appropriate to attempt to settle her claim as she was still treating and had
not yet reached a healing plateau.</span></div>
<br />
<div style="margin: 0in 0in 0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12pt;"> </span></div>
<br />
<div style="margin: 0in 0in 0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12pt;">The
client ultimately had to undergo a back fusion surgery. After that
surgery, we obtained an opinion letter from the doctor relating that surgery to
the accident. After negotiating with the various insurance companies
involved in this matter, the matter settled for $147,500 which were the
applicable policy limits less a small reduction.</span></div>
<br />
<div style="margin: 0in 0in 0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12pt;"> </span></div>
<br />
<div style="margin: 0in 0in 0pt;">
<span style="font-family: "Arial","sans-serif"; font-size: 12pt;">Many
clients ask us, why should we hire you when we can get an offer on our
own? The answer to that question is simple. In the hands of an
experienced personal injury attorney a case that may have been settled early on
for a lower number can, under certain circumstances, result in a much more
favorable outcome for the client as evidenced by the above matter. While
this was a drastic example of an extremely favorable outcome, it demonstrates
that there are certain jobs that need professional assistance and in most
cases, car accidents fit that bill.</span></div>
Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-64365908411273207752014-08-14T08:04:00.004-07:002014-08-14T08:04:41.401-07:00Court rulings on WFEA can make missteps costly
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
Wisconsin employers
need to be aware that the Wisconsin courts are interpreting the Wisconsin Fair Employment
Act ("WFEA") very liberally. The WFEA was put into place to
accomplish the worthy goal of preventing workplace discrimination.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
This act applies
to any employer in Wisconsin that employs at least one person. Therefore, if
you have one or more employees working for you, this is an area of the law that
you should be aware of. The WFEA prevents discrimination
based on many different characteristics. Recently, the interpretation of this
act in the area of accommodations for employees with disabilities has put
Wisconsin employers on notice. In the words of one Wisconsin Supreme Court
justice, Wisconsin is undergoing a "sea change" in employment law.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
One recent case
that places a high burden on employers is Hutchinson Technology v. Labor and
Industry Review Commission. The case involved Hutchinson Technology
Incorporated "11-11"), a manufacturing plant in Eau Claire. The
management of HTI decided that it would implement 12 hour shifts to improve
efficiency and to meet the preferences of HTI employees. FITI did not routinely
allow its employees to work less than a twelve hour shift. Susan Royek was an
employee at HTI who worked in the production department. When she was hired,
Royek understood that she was required to work twelve hour shifts per company
policy.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
While employed at
HTI, Royek was diagnosed by her personal physician with lower back problems in
the form of disk problems. HTI requested that she undergo a fitness for work
evaluation and based on that evaluation, it was determined she could steadily
work eight hour shifts five days a week. Royek was unable to work 12 hour
shifts per company policy.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
Because she could
not work the 12 hour shifts required of HTI employees, the company terminated
her employment. Royek filed a complaint with the Equal Rights Division of the
Wisconsin Workforce Development Department and alleged that her termination was
discriminatory. More specifically, that she was discriminated against because
she had a disability.<span style="mso-spacerun: yes;"> </span>Royek's case
eventually found its way to the Wisconsin Supreme Court. That court decided<span style="mso-spacerun: yes;"> </span>that HTI discriminated against Royek based on
her disability when it terminated her.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
In coming to this
conclusion, the court relied on another of its fairly recent opinions entitled
Crystal Lake. Cheese Factory v. LIRC. In that case, the court held that an
employer had to make accommodations for an employee that was rendered a
quadriplegic in a non-work-related accident. The Crystal Lake employee could no
longer meet the pre-injury job requirements and the court held that a change in
job duties was a reasonable accommodation. In other words, the employer had to
retain an employee that could no longer complete all of the tasks that she was
hired to perform.<span style="mso-spacerun: yes;"> </span>In Royek's case, the
court decided that it was not unreasonable for HTI to allow her to work eight
hour shifts instead of the company policy that required twelve hour shifts The
court stated that in disability accommodation cases there are three steps.
First, the employee must prove that he or she has a disability. A disability is
a condition that "makes achievement unusually difficult or limits the
capacity to work." Second, the employee must demonstrate that an
accommodation for the disability exists. Third, if the employee proves the fast two steps, the employer can argue that the requested accommodation imposes a
hardship on the company. In determining whether a requested accommodation
imposes a hardship, the Wisconsin Supreme Court has imposed a very high hurdle
for employers to clear.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
The court
recognized that employers have a right to set their own employment rules.
However, those rules must "bend to the requirements of the WFEA." One
of the Wisconsin Supreme Court judges that disagreed with the opinion stated that
the WFEA in certain cases now requires Wisconsin employers to "forego
valid business decisions."</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
While I am
certainly not condoning any blatantly discriminatory practices in Wisconsin
workplaces, I do believe that the recent decisions of the Wisconsin Supreme
Court in this area of the law have placed a heavy burden on Wisconsin</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt;">
employers that need to be taken to
heart.</div>
<br />
<div style="line-height: 150%; margin: 0in 0in 0pt; text-indent: 0.5in;">
Employers may now
be required to retain employees that cannot fully perform their jobs or cannot
meet workplace rules. It is clear that one wrong decision by an employer in how
an employee with a disability is treated can become a costly mistake.</div>
Anonymoushttp://www.blogger.com/profile/15752631806398512497noreply@blogger.com0tag:blogger.com,1999:blog-2276250159486434827.post-77337626845178726382014-05-14T09:12:00.002-07:002014-05-14T09:12:44.307-07:00The Dreaded Self-Employment Tax – Three Things You Can Do To Manage It Better<div class="MsoNormal">
Small business people, entrepreneurs, and independent
contractors should know before they start that they will probably have to pay
self-employment taxes on their net income. But just in case you hadn’t heard
the news, you have to pay self-employment taxes on your net income! So what is
self-employment tax anyway? First, it is not income tax, it is in addition to
income tax. It is FICA and Medicare taxes on your net earnings from your small
business. However it’s different from
the FICA and Medicare taxes you may have noticed being withheld from your
paycheck because you are paying both the employee and the employer share of
FICA and Medicare taxes.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Here’s what the self-employment tax is:</div>
<ul>
<li><span style="text-indent: -0.25in;">FICA employer and employee portions of 12.4% (6.2% + 6.2%) for self-employment income of up to the FICA income limit ($113,700 in 2013). </span></li>
<li><span style="font-family: Symbol; text-indent: -0.25in;"><span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span style="text-indent: -0.25in;">Medicare employer and employee portions of 2.9% (1.45% + 1.45%)</span></li>
<li><span style="font-family: Symbol; text-indent: -0.25in;"><span style="font-family: 'Times New Roman'; font-size: 7pt;"> </span></span><span style="text-indent: -0.25in;">Total self-employment tax rate is 15.3% on net business income (generally income from Schedule C or certain partnership income) multiplied by 92.35%. </span></li>
</ul>
<!--[if !supportLists]--><o:p></o:p><br />
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l1 level1 lfo1; text-indent: -.25in;">
<o:p></o:p></div>
<div class="MsoNormal">
You also get a deduction for
half of the calculated self-employment tax for the year, just as you would if
you were an employer paying your share of your employees' FICA and Medicare taxes. <o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Here’s an example. Carl is a master mechanic who now makes sculptures
from old car parts. His business, Carl’s Crankshaft Creations, made a profit last
year of $45,000. Carl will have self-employment tax of $6,358 ($45,000 X .9235
X 15.3% = $6,358) on those earnings, plus income tax of $4,008.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Unfortunately Carl did not plan for these taxes and he is
shocked that he owes so much money. Last year, when he worked as an employee at
the Chrysler dealership and made only $32,000, he always had a refund. He was
planning to spend this year’s refund on a new set of tires for his truck. His life is ruined! <o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Carl has forgotten that he owes self-employment tax, as well
as income tax, on his business income. When he was an employee, the Chrysler
dealership withheld FICA, Medicare and income taxes from his $32,000 paycheck. Carl
was not taking home $32,000. He was paying taxes every time he got paid, and he
actually paid more than he needed to, hence the big refund.<o:p></o:p></div>
<div class="MsoNormal">
<br /></div>
<div class="MsoNormal">
Carl was very upset about his taxes, and has vowed that this
will never happen again. But how can he avoid the same problem next year?</div>
<div class="MsoNormal">
<span style="font-size: 7pt; text-indent: -0.25in;"><br /></span></div>
<div class="MsoNormal" style="text-indent: 0px;">
<span style="text-indent: -0.25in;">1.</span><span style="font-size: 7pt; text-indent: -0.25in;"> </span><span style="text-indent: -0.25in;"><b>File and pay this year’s taxes</b> as soon as possible. If you have to stretch out the payments, there are options that the IRS
and the states will accept.</span><span style="text-indent: -0.25in;">The worst
option is to not file or attempt to pay your taxes. Taxes do not go away if you
do not file a return, they just linger and grow with interest and penalties on
the unpaid balance. It’s best to face up to your taxes and just get them paid
off.</span></div>
<div class="MsoListParagraphCxSpFirst" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<o:p></o:p></div>
<div class="MsoListParagraphCxSpMiddle">
<br />
Carl had been saving some money for a business trip, so he was able to make a
big dent in his taxes with the first payment. He paid the rest of the tax balance within two
months of filing his tax return. He didn’t get to go to the American
Association for Appreciation of Automobile Aesthetics Convention in Arizona,
but at least he doesn’t have that old balance hanging over his head.</div>
<div class="MsoListParagraphCxSpMiddle">
<br /></div>
<div class="MsoListParagraphCxSpMiddle">
<span style="text-indent: -0.25in;">2. </span><span style="font-size: 7pt; text-indent: -0.25in;"><b> </b></span><span style="text-indent: -0.25in;"><b>Set up a personal withholding account </b>which is
separate from your business or personal checking account. Deposit monthly an amount equal to 14% plus your effective income tax rate on self-employment income each month (usually 20-30 percent). Make quarterly payments from this account and resist the temptation to tap it for other purposes if
at all possible!</span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<!--[if !supportLists]-->
<br />
Carl set up a savings account and began funding it every week from
April 15<sup>th</sup> on. Money was tight because he was also trying to pay off
his last year’s taxes at the same time, but once that was done it was pretty
easy. He paid his first quarterly payment for the current year in May, which
was late, but was able to make the rest of the quarterly payments on time.</div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-size: 7pt; text-indent: -0.25in;"><br /></span></div>
<div class="MsoListParagraphCxSpMiddle" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<span style="font-size: 7pt; text-indent: -0.25in;"> </span><span style="text-indent: -0.25in;">3. </span><span style="font-size: 7pt; text-indent: -0.25in;"> </span><span style="text-indent: -0.25in;"><b>Plan your business income</b> for this year and take
action as appropriate to get to your target business income. Consider setting
up a small business retirement fund (a 401K or SEP) as a strategy for lowering
your income taxes. If your business is very profitable consider converting it
to an S-Corporation and paying yourself a paycheck, so you have no
self-employment income and you can withhold taxes through the company. Monitor
your business and other income throughout the year to ensure the amount you’re
paying in quarterly is sufficient. </span></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<br />
Carl consulted with an accountant to consider options for his business. He
decided he was not yet ready to become an S-Corporation, as his business
income had not stabilized, but he settled on a target income for his business
and set up a simple budget to keep his spending in line with the target. His
accountant prepared financial statements for Carl each quarter to review actual
results versus the target. When the accountant prepared Carl’s tax return for
this year, he had already paid most of the balance through quarterly payments,
so the balance due was minor. <o:p></o:p></div>
<div class="MsoListParagraphCxSpLast" style="mso-list: l0 level1 lfo2; text-indent: -.25in;">
<br /></div>
<div class="MsoNormal">
Carl sounds a little like that goody-two-shoes kid you
wanted to beat up in third grade because he’s so perfect. We don’t always live in the same
world as Carl, and unexpected expenses or downturns in your cash flow do happen
from time to time. The point is that you’re probably going to have to pay
taxes, whether they are paid today, next year, or over the next 5 years. If you want to feel better about it, just remember that if you have to pay taxes that means you made a profit which is actually a good thing. <o:p></o:p></div>
<br />
Anonymoushttp://www.blogger.com/profile/10213097275605775272noreply@blogger.com0