The Cummings & Cummings Law Journal

Wednesday, August 26th, 2026

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How to Structure a Limited Partnership for Real Estate Syndication

Published on May 19, 2026

Legal Strategies for Corporate “Sunset” Provisions in Shareholder Agreements

Published on May 18, 2026

The Benefits of Offshore Tax Planning

Published on May 17, 2026

Understanding Tax Implications of Dividend Distributions

Published on May 16, 2026

Estate Planning and Tax Implications

Published on May 15, 2026

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