The Cummings & Cummings Law Journal

Friday, June 19th, 2026

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Legal Requirements for Implementing a Reverse Vesting Schedule for Founders’ Shares

Published on February 22, 2026

Legal Strategies for Restricting Transfer of LLC Membership Interests

Published on February 21, 2026

How to Leverage Enterprise Zones for State Tax Credits

Published on February 20, 2026

The Impact of MACRS on Commercial Real Estate Holdings

Published on February 19, 2026

Tax Implications of Debt Forgiveness in Real Estate Workouts

Published on February 18, 2026

How to Handle Non-Payment From Clients Legally

Published on February 17, 2026

Understanding the Potential for Double Taxation Under Permanent Establishment Rules

Published on February 16, 2026

Legal Implications of an Electronic “Drag-and-Drop” Signature

Published on February 15, 2026

How to Document and Secure a Purchase Money Security Interest (PMSI)

Published on February 14, 2026

How to Implement a Key Person Insurance Policy in a Partnership

Published on February 13, 2026

How to Convert a Partnership to a Single-Member LLC Without Triggering Taxes

Published on February 12, 2026

How to Manage a Partial Deficiency Sale of Collateral in a Secured Transaction

Published on February 11, 2026

Tax Ramifications of a Complete Liquidation of an S-Corp

Published on February 10, 2026

Legal Requirements for Appraisal Rights in Certain Corporate Transactions

Published on February 9, 2026

The Tax Implications of Private Equity Buyouts

Published on February 8, 2026

How to Manage Stock Option Grants for Nonresident Alien Contractors

Published on February 7, 2026

International Tax Considerations for Digital Nomads

Published on February 6, 2026

Legal Requirements for Issuing Bearer Shares in Jurisdictions That Allow Them

Published on February 5, 2026

Legal Ramifications of a Joint and Several Liability Clause

Published on February 4, 2026

How to Draft a Beneficial Ownership Certification for a Commercial Loan

Published on February 3, 2026