Your search for ‘Lerch, Early & Brewer, Chtd’ returned 36 results

The last thing any board member, manager, or association attorney wants to do is let their community know that they must redo an election. However, as elections for any position fall under increasing levels of scrutiny..

In Grajales v. Comm'r of Internal Revenue, the United States Court of Appeals for the Second Circuit addressed whether the ten percent exaction under Section 72(t) (Exaction) is considered a "tax" or an "addition to tax" within the meaning of Section 6751(c).