The Cummings & Cummings Law Journal

Tuesday, July 14th, 2026

Search for:

---

How to Create a “Transfer on Death” (TOD) Agreement for Business Interests

Published on May 14, 2026

Understanding the Legal Differences Between LLCs and Corporations

Published on May 13, 2026

How to Properly Qualify a Dividend as “Qualified” for Tax Purposes

Published on May 12, 2026

Legal and Tax Considerations for Healthcare Management Service Organizations (MSOs)

Published on May 11, 2026

Understanding the “Check-the-Box” Regulations for Entity Classification

Published on May 11, 2026

Understanding the Requirements for Community Development Entities (CDE) in NMTC Programs

Published on May 10, 2026

How to Navigate the Davis-Bacon Act for Government Contractors

Published on May 10, 2026

Understanding the “Good Faith” Exception in Negotiable Instruments Law

Published on May 9, 2026

Understanding the Consolidated Return Regulations for Intercompany Transactions

Published on May 8, 2026

Understanding the “Continuing Partner” vs. “Liquidating Partner” Distinctions

Published on May 7, 2026

How to Utilize Distressed Debt as an Investment Strategy for Tax Benefits

Published on May 6, 2026

Legal Requirements for Telework Policies That Cross State Lines

Published on May 5, 2026

How to Draft a Cross-Purchase Agreement With an Insurance Trust as Owner

Published on May 4, 2026

The Tax Impact of Business Restructuring

Published on May 3, 2026

How to Repatriate Foreign Earnings Tax-Efficiently

Published on May 2, 2026

Tax Ramifications of Converting 1099 Contractors to W-2 Employees Mid-Year

Published on May 1, 2026

Legal Requirements for Conducting a “Dutch Auction” Tender Offer

Published on April 30, 2026

Legal Implications of Corporate Director Interlocks Under Antitrust Laws

Published on April 29, 2026

Legal Considerations When Expanding a Business Internationally

Published on April 28, 2026

How to Manage a “Qualified Disclaimer” in Estate Planning to Redirect Assets

Published on April 27, 2026