Mar. 31, 2021

President Biden’s Proposed Tax Legislation – An Overview

Less than 100 days into President Biden’s presidential term, he has proposed a sweeping tax and spending policy. While this plan has yet to be debated or passed, it does give a good indication of what impact the plan may have on U.S. businesses and individuals. Corporate & Personal Tax Rates As a reminder, under […]

Mar. 25, 2021

Maraleen D. Shields Rated “Highly Recommended” by the Bar Association of Lehigh County

Fitzpatrick Lentz & Bubba shareholder and Lehigh County Judiciary Candidate Maraleen D. Shields, was rated as “Highly Recommended” by the Bar Association of Lehigh County Judicial Evaluation Committee. In their review, the Judicial Evaluation Committee wrote: “Attorney Shields has practiced for nearly twenty years as a civil attorney, with a particular focus on litigation. She […]

Mar. 22, 2021

Is it Time to Think About an LLC for Your Business?

There are roughly 21.6 million LLCs in the United States. In comparison, there are approximately 1.7 million traditional C-Corporations, and approximately 23 million sole proprietorships. IRS statistics show a year over year increase in domestic LLCs since 2004. There are many reasons that one would choose an LLC over other entity structures, including, without limitation, […]

Peter E. Iorio
Mar. 18, 2021

Limitations on Enforcing Due on Sale Clauses

“Due on Sale” clauses found in many mortgages generally allow a lender to demand payment in full of a loan, upon the transfer of an interest in the mortgaged property. The Garn St. Germain Act (12 U.S.C. Section 1701j-3) provides that regardless of the agreement between a borrower and lender, a lender may not enforce […]

Mar. 17, 2021

Jane P. Long Recognized at LVEDC Annual Meeting

Fitzpatrick Lentz & Bubba attorney Jane P. Long was honored as the outgoing Board Chair at the 2021 Lehigh Valley Economic Development Corporation’s (LVEDC) annual meeting. Ms. Long has served on the LVEDC Board for more than a decade and just completed her second term as Board Chair, only the second person to have done […]

Mar. 12, 2021

American Rescue Plan (ARP) Act of 2021 Notes and Highlights

The American Rescue Plan Act of 2021 (the “ARP”) is the latest in Coronavirus relief legislation. On March 10, 2021, the House of Representatives passed the bill as amended by the Senate. President Biden signed the ARP into legislation on March 11. Below is a summary of the provisions that will have a direct impact […]

Stephanie A. Kobal
Mar. 2, 2021

Pennsylvania Lifts the Travel Quarantine Requirement

Yesterday, Pennsylvania Governor Tom Wolf rescinded the state-wide order requiring anyone over the age of 11, who visits another state, to quarantine for 14 days upon returning to Pennsylvania.  The so-called “quarantine” order had been in effect since November 2020. While the order was in effect, employers were challenged to address a myriad of difficult […]

Feb. 26, 2021

Access for All: Ensuring Your Website is ADA and WCAG Compliant

Is your website ADA or WCAG compliant? If not, you could face legal difficulties. Broadly speaking, the Americans with Disabilities Act (ADA) prohibits discrimination against individuals with certain disabilities in various contexts such as employment, education, transportation, access to buildings, and even telecommunications. An often-overlooked subject of the ADA compliance is the Internet. ADA & […]

Feb. 23, 2021

Christopher J. Kalbfell Joins The Literacy Center Board of Directors

Fitzpatrick Lentz & Bubba congratulates Christopher J. Kalbfell who recently joined the Board of Directors for The Literacy Center. “I’m excited to be a part of this community-based organization focused on adult literacy,” said Mr. Kalbfell. “I look forward to working with the other members of the Board to help ensure everyone in the area […]

Feb. 21, 2021

Tax Treatment of PPP Loans – Where Do We Stand?

When the CARES Act was passed in March 2020, one area that remained uncertain was the tax treatment of the Paycheck Protection Program (PPP) loan forgiveness and whether it would be treated as taxable income to borrowers who had this debt discharged. The way this forgiveness would be handled potentially affected the millions of businesses […]