Blog Posts from Portsmouth NH
Upcoming Webinar: What is Community Power & How does it work?
May 13, 2020
The Community Power Law enables cities, towns, and countries to procure and provide electricity on behalf of their residents and businesses. On May 20, 2020 the New Hampshire Municipal Association is hosting a webinar to discuss Community Power.
New Hampshire State and Federal Courts COVID-19 Response
Apr 27, 2020
An update regarding the COVID-19 response and operational changes of the New Hampshire state and federal courts.
NH Suspends Eviction, Foreclosure & Utility Shut-Offs | What Business Owners Need To Know
Apr 06, 2020
The ongoing public health emergency caused by COVID-19 (coronavirus) has caused New Hampshire Governor Chris Sununu to issue executive orders that significantly affect the rights of landlords, tenants, borrowers, lenders, and utility companies in New Hampshire.
Income for Child Support in New Hampshire
Feb 27, 2020
In New Hampshire, the amount of child support to be paid is determined by "gross income", which includes all income with limited exceptions. Tax law treatment of income is not the standard (In The Matter of Hampers, 166 NH 422 (2014)); when the court interprets the law, it looks to actual income available to pay child support.
New Hampshire Issues of Fault in Divorce
Jan 27, 2020
Most divorces in New Hampshire are granted based on irreconcilable differences that caused or are the substantial cause of the final breakdown of their marriage. Additionally, New Hampshire recognizes that one party may be the substantial cause of the final breakdown of the marriage.
21 Primmer Piper Eggleston & Cramer PC lawyers named to 2020 Best Lawyers® list
Aug 15, 2019
We are pleased to announce that 21 of our lawyers have been included in the 2020 Edition of The Best Lawyers in America. Since it was first published in 1983, Best Lawyers has become universally regarded as the definitive guide to legal excellence.
I Am an Executor/Administrator of an Estate—Now What?
Aug 08, 2019
Have you been designated as a Personal Representative or Executor? Attorney Elizabeth Brown breaks down all of the responsibilities that come with being named the Personal Representative or Executor to someone's Will.
Nope, Sorry—Having a Will Does Not Avoid Probate
Aug 08, 2019
One of the most common misconceptions about estate planning that I run into is the belief that having a Will allows your estate to avoid probate. That is not the case. When an asset passes to others according to the terms of a Will, it has to go through the probate process.
Captive Insurers’ Court Losses May End Tax Planning Method
May 06, 2019
Internal Revenue Service enforcement actions against in-house insurers that elect not to pay tax on premiums.
The Avrahamis Lose in Tax Court
Sep 06, 2017
n August 21, 2017, the U.S. Tax Court decided against an 831(b) captive and its owners in a consolidated opinion on two eagerly anticipated cases, Avrahami v. Commissioner and Feedback Insurance Company, Ltd. v. Commissioner (Docket Nos 17594-13, 18274-13). 149 T.C. No. 7. The decision is significant in that it represents the first time any court has decided a case involving a captive that has made an election under section 831(b) of the Internal Revenue Code of 1986, as amended.