A person with a big head is defined by the Merriam-Webster Dictionary as “an exaggerated opinion of one’s importance” and by the Cambridge Dictionary as “someone who thinks that they are more important or cleverer than they really are.” Suffice to say there are many other definitions of “being big headed,” but these get the...Read More

In the first case, Estate of Mark E. Patrick v. Wendy Freedman, Wendy had relinquished all claims she had to Mark’s life insurance as part of their divorce judgment. However, Mark never changed the beneficiary designation on his life insurance policy. When he died, the plan administrator properly and lawfully paid the proceeds to Wendy...Read More

While there are many reasons I don’t like employee leasing companies, the IRS just added another big one to my list. In a recent IRS Office of Chief Counsel Ruling 20171201F, the IRS ruled that the taxpayer was on the hook for employment taxes that were left unpaid by a Professional Employer Organization, or “PEO”...Read More