Georgia Business Blog

Unclaimed Property Consulting

2012-01-24T11:12:00.000-05:00

If you are wondering what I've been up to lately, I am now with Barganier and Associates, a leading firm on unclaimed property consulting for Fortune 500 companies. I am now blogging for Barganier.

Business Succession Planning

2010-04-16T17:06:00.013-04:00

My client list contains many businesses that are family-owned and operated with plans to leave the business to the next generation. There are many issues to consider if you plan on doing this in the future.

I'll leave the legal aspects to a post some time in the future. But for now, if you plan on leaving your business to a family member, keep these things in mind.

Incorporation Have you incorporated? Sole proprietorships legally die when the owner dies. They are not good vehicles to hold the business interests. So first, consider incorporating your business.
Separate Business and Personal Finances You will want to make sure that all your personal and business expenses stay separate. Many people will mix the finances for various reasons, mostly because of ease. For more than succession planning, this is not a good idea - tax and corporate veil protections are additional reasons not to mix personal and business finances.
Minimize Debt If possible, you will also want to minimize the debt load of the company. Your family members will appreciate getting a business without a lot of debt. Furthermore, you are probably personally guaranteeing much of this debt. When you leave the business, you will not want to worry about the business defaulting and these creditors coming after you.
Involve The Family Member You'll also want to get the family members involved as soon as possible. Make sure they are on board with the idea of taking over in the future. Then you will want to train them in as many aspects of the business as possible. You will want to introduce them to important clients and vendors and let them develop their own working relationships with them. You will want the employees to trust the incoming family members so that when they eventually do take over, there will be no interruption in operations.

For now, though, these are some practical steps that you should be taking to make sure that the business will be suitable for passing along.

Hire Slowly, Fire Quickly

2010-04-12T14:23:00.001-04:00

When your company is going well, you probably decided to hire someone. You collected resumes, sifted through them to interview a few people and then made a decision, after maybe one or two interviews. You may or may not have checked references. Now, you have found out that the new employee just does not fit with your organization and it is time to get rid of them. The saying "hire slowly, fire quickly" and the many variations of it are rooted in some basic HR strategies.

Hire Slowly
By spreading it over several days or even weeks, you allow yourself to really think about what you want in an employee. Do you want someone that will challenge the status quo or go along with it? Is organization an important aspect of the job? How difficult are you, as the boss, to work with? Do you need someone that will keep you in line and on task?

Taking the time to learn about your potential new employee is worth its weight in gold. Checking references is a good thing, even if all you get is a confirmation that they did in fact work there during the dates stated on the resume or application. Sometimes, you'll get a past employer to speak about the quality of work and the applicant's personality. You can learn both good and bad things about the applicant.

Fire Quickly
Once you have determined that an employee is not the best fit or has done some type of misconduct worthy of firing, you should do so quickly. Don't wait around for weeks or months, expecting the employee to suddenly start producing better quality work.

However, there are a few things to remember:

Don't react emotionally. If something happens unexpectedly that requires immediate termination, take a few moments to collect yourself and to document what the employee did wrong. It may even be best to send the employee home for the day and do the termination the next day.
Consult with your business attorney. There are many things to consider when terminating an employee. What forms do you need to provide to the terminated employee? Do you need to offer any kind of severance package? You do not want to set yourself up for later liability because you handled the termination badly.
Mentally Rehearse the Meeting. It is best to do terminations in person. Just like you don't want to be broken up with on a Post-It note (see Carrie in Sex and the City), have the guts to do the dirty business in person. However, before you are in the meeting with the about-to-be-terminated employee, know how you want the meeting to go. Anticipate questions - last paycheck, health insurance, unemployment, and severance. And know how you will respond to each question.
Know what your employee had access to. Remember to collect the keys, passwords, company property, and such upon termination. Know how to turn off their access to company servers. Know which customers need to be notified. If they had a company credit card, make sure to cancel it immediately. In the meeting, ask the newly terminated employee for as much information as you can. You can even ask them, "is there anything that I need to know about your job?" Yes, even at termination, most employees are willing to provide the information if you handle the situation respectfully.

Glimmer of Hope for Georgia

2010-04-06T16:50:00.000-04:00

It may not be much, but Georgia showed another positive sign in March with the first month of increased tax collections. March 2010 showed a 1% tax increase over collections in March 2009. It was the first time in 15 months that monthly tax collections rose over the same month the year before.

March's numbers were boosted by an increase in corporate income tax payments (businesses showing just under a $12 million increase from the year before).

Don't get too happy, however. There is still lots of work to do in Georgia because we can claim that we are even on the road to recovery. But several indicators are looking like we may be getting on the on-ramp.

AJC | Atlanta Business Chronicle | Macon Telegraph

Companies Must Be Represented By Lawyer in Court

2010-03-15T17:14:00.000-04:00

Many small business owners believe that they can represent their companies in court. If you have incorporated your business, then the business is considered a "person" in the eyes of the law. You act as an agent on behalf of the company. If you represent the company in court, you are representing another person as surely as if you were representing your neighbor on a DUI charge. You would not be allowed to do this as only a licensed attorney can represent another person in court. Otherwise, you are committing unauthorized practice of law, and the Court looks down upon this.

Remember this next time your company gets in a dispute with someone else. You can use this aspect both to your benefit and your detriment. Yes, you will have to hire an attorney to represent your company but so will the other company.

Small Business FREE Tune-Up Webinars

2010-02-22T14:36:00.001-05:00

Starting this Wednesday, the Georgia Entrepreneur and Small Business Program is hosting a free webinar series focused primarily for the small Georgia manufacturer. However, all businesses are welcome to participate.

The first four webinars include:

What to Do Before and When OSHA Comes Knocking
February 24, 2010, 12:00 noon

Generating Sales and Boosting Profits in a Difficult Economy
March 10, 2010, 12:00 noon

Pending Employment Laws That Could Rock Your World in 2010!
March 24, 2010, 12:00 noon

Driving Down Costs to Accelerate Profits
April 14, 2010, 12:00 noon

To see more information about these webinars or to register, go to GA-ESB website.

Saving on Unemployment Taxes

2010-02-17T00:02:00.000-05:00

In the spirit of tax season, I am reminding you to always pay your state unemployment taxes.

As background, businesses withhold from employees' paychecks certain amounts for FICA (social security and medicare) as well as the employees' state and federal withholding. Employers also pay unemployment taxes on both the state and federal levels. Here in Georgia, the state agency that ensures compliance as well as pays unemployment benefits to employees is the Georgia Department of Labor. Like many state agencies, the Georgia DOL is hurting financially under the burden of the unemployment rate and paying benefits.

The states have teamed with the IRS to give you a pretty good incentive to pay your state unemployment taxes: if you don't, your federal unemployment tax rate will skyrocket. This is also no idle threat. The state unemployment agencies typically have very good relationships with the IRS and will communicate to them your lack of payment. Even in good times, the Georgia DOL has been very proactive in making sure Georgia employers pay their share of the unemployment burden. With the economy remaining in pretty bad shape, they have only increased their collection activities.

Procrastinating On the Unpleasant

2010-02-09T18:26:00.000-05:00

Management consultant after business coach will tell you that you cannot procrastinate on unpleasant tasks. You have to get them done no matter what. Perhaps it is that phone call to the client that does not pay their bills. Or the installing the new computer/technology system.

But how many times have you told yourself after the fact, "that was not as bad as I thought it would be"? No, you don't have to always do them as they come in. But you also cannot put them off forever. Instead, devote a set time every week that is just for the unpleasant tasks. Make it a scheduled, regular time, if possible. But spend some time every week, at least an afternoon, to deal with the unpleasant. Fire that client. Clean the office. Do your taxes.

Then, as a treat to yourself, go get a mani/pedi.

Traditional Methods of Marketing

2010-01-26T14:23:00.000-05:00

Earlier this month, the Wall Street Journal ran an article about businesses stopping direct mail campaigns due to budget concerns amid the recession. (See Article Here in New Window) This is just another reminder that sometimes you have to spend money to make money. And sometimes it is the traditional methods that work the best.

I am not suggesting that you unnecessarily spend money for the sake of spending money. You do have to be smart about it. But even in today's economy, with microscopic budgets in every aspect of the company, you still have to get the word out to your customers and potential customers. Your business is not a field of dreams, and the customers will not come because "you built it."

For small businesses, particularly in service industries, you are often selling yourself. This means that you have to do what politicians call "pressing the flesh." You have to network and meet people. Not everything can be done with social media interactions. Attending a live, in-person event can be the best thing that ever happened to your business.

For all businesses, whether providing a service or a good, traditional methods of marketing, like the direct mail campaigns mentioned in the WSJ article, are still viable methods in today's economy. You still see real agents putting out signs in front yards. You still see insurance agents giving out pens with their names and phone numbers on them. Why? Because these are tried and true methods that get their names in front of their potential customers.

Don't forget that you have to market offline as well as online.

Hiring in a Depressed Economy

2010-01-21T15:14:00.001-05:00

The overall economy may look as depressing as the clouds outside today, but that does not mean there that the sun is not shining behind the clouds. Your company may still be doing well, even thriving, right now. You may even be looking to hire additional employees right now. Congratulations if you are in this boat.

So where do you look to find help? Most likely, using the local newspaper to place a job ad no longer works to find qualified applicants. Even those individuals that are looking for a job without a high school diploma are looking online. Of course, you already know this. So where do you post a job ad?

First, start with the free places. Your company's website should have a place for job seekers. This is even good for your clients to see. If you are hiring, you are more likely to be here tomorrow and able to continue providing your services or goods. There are other websites that allow free job postings as well. Try your local chamber of commerce and other local websites.

LinkedIn also offers job postings, but they are $195 for 30 days. Remember that their audience tends to be educated professionals and students about to graduate. If this is what you are looking for, then it is a great place to find someone. If you want to reach a broader market, you can also try Craigslist. For $25, you get a job listing in the Atlanta market for 30 days. There are additional job search boards - from Monster to Indeed - that also require fees to post an open position.

Once you have the position publicized, then you get to start collecting resumes. I do recommend that you don't use your primary email address to collect the resumes as you will be bombarded with them. Set up a new email address on your website or get a free one from Gmail.

One thing that you will quickly realize in this market is that you will be receiving resumes from people that are obviously overqualified. Sometimes this is good, as you can bring in a wealth of knowledge and experience for a salary less than you would otherwise. But there are some major drawbacks. Your new employee will not be happy for long in the new position for which she is overqualified. This could lead to a continued job search or asking for a promotion to a position for which she is qualified. Her salary expectations will most likely not be in line with what you are offering. Don't expect her to stay in the job for very long.

If you find that you are not receiving enough qualified applications, it may be time to turn to a placement firm. There are many out there, some of a general nature, some targeted to specific industries or job types. I have worked with several over the years, in different industries. Contact me if you need a referral to one that will meet your needs.

Remember that during the hiring process, you should follow all applicable anti-discrimination and equal employment laws and principles. You don't want to put your thriving business in trouble by being accused of discriminating.

Social Media and the Small Business

2010-01-19T10:00:00.003-05:00

Facebook, LinkedIn, Myspace, Twitter. These are just a few of the most popular social media outlets out there today. Then there are a myriad of options out there in specific industries. For example, I maintain profiles on legal sites like AVVO and JD Supra. There are bound to be several such sites for every industry imaginable.

So what is a small business owner to do? There are several items that must be considered. First and foremost, the small business owner wants to use social media to get the word out to current, former, and potential clients. This is the direct marketing that most pundits promote, so I am not going to spend much time on it. There is a wealth of information out there on how to use social media to promote your products or services.

But wait, there’s more for you as the small business owner to consider. You probably want to claim all the generic terms and pages out there for your company so as to control negative attacks on your business. In the age of instant communication, you must be willing and able to respond to attacks on your reputation. Sometimes that means just being able to hit the search engines with more good publicity to overwhelm the bad publicity. Sometimes it means talking directly to those with the bad opinions. But you must be aware of it, even if you do not like to read about it.

Also, as the owner, you may want to delegate the tasks of maintaining your social media presence to an outside company or a staff member. Before you make the delegation, you should understand all the basics and create basic policies and guidelines for others to follow. How often do you want them updating your presence? What happens if there is negative coverage out there? How well do they know your business?

Finally, you may also want to consider creating policies about employee’s use of social media. While you will not be able to stop them from using the various outlets for personal reasons, you may want to include policies about their use of your business name or mention of your business.

Returning With A New Name

2010-01-18T21:02:00.000-05:00

I'm back! At the end of 2009, I ended an 18 month consulting job with a regional law firm. I had been working with them, part as outside consultant and then as an employee, to help their business run better. It was a case study in turning around a company.

When I started in June 2008, there was a lot of work to be done. Clients had to be billed. Office policies had to be put into place. Vendor relationships had to be properly established, including some re-negotiations on existing contacts. Company visions had to be developed. Human Resources files had to be created. Technology solutions had to be evaluated, investigated, and improved. All the while, the practice of law had to continue. It is a litigation firm, after all, and the courts wait for no one. So for 18 months, I worked with the partners (the make-up of which changed over time) to make the business run. By the end of 2009, the firm was a different beast than when we started.

With that consulting beast tamed and running better than ever, I am able to expand my pursuits to more businesses. As part of that, I am re-launching this blog as a FREE resource to all those business owners and managers out there that can benefit from my continuing experiences and knowledge.

So, here's to a successful 2010 for all the small businesses out there!

Another Minimum Wage Increase

2008-07-29T18:31:00.001-04:00

Just a reminder to all the employers out there: Effective July 24, 2008, the federal minimum wage increased to $6.55. Georgia does not have a different/higher minimum wage and follows the federal standard. Thus, the minimum wage for all Georgia employers/employees is $6.55.

Life Insurance Trusts

2008-07-14T20:23:00.003-04:00

Many families have life insurance policies on the parents, especially while the children are minors. The idea is to provide financial support for minor children and to provide liquidity in an otherwise illiquid estate. But if your estate has any sort of assets, your estate may run into tax problems - you'll owe money to the IRS. This can sometimes be avoided or minimized with a life insurance trust.

A life insurance trust is a separate entity apart from the insured so the policy is not included in the insured's estate. But there are many rules to follow when setting up a life insurance trust to make sure that it is properly segregated from the insured's estate.

First off, the life insurance must be an irrevocable trust. This means that once you make the trust, you cannot change the terms of the trust. This also means that you, as the insured, will not be able to change the beneficiaries of the life insurance policy.

Second, you must name a trustee that will manage the trust. You cannot be the trustee, and if you are named as the trustee, the insurance policy will be included in your estate (the objective being to keep the policy out of your estate). Often times, you will see the family accountant or attorney named as the initial trustee.

Next, the irrevocable life insurance trust must own the life insurance policy. This can be achieved in basically two ways: the trust may purchase the policy or the insured may gift a pre-existing policy to the trust. If a gift is made, then the insured must live at least three years or the policy will still be included in the insured's estate. If the trust purchases the policy, it must obtain the cash in order to do so. In the typical trust, the premiums are obtained from the insured via gift.

This leaves a substantial problem - the gift of a future interest. The gift would still be included in the insured's estate. The solution: Crummey letters, named after the case that first presented this solution. In the typical Crummey letter solution, the Grantor/insured makes a gift to the trust, then the trustee sends a letter to the beneficiaries stating that they have the ability to withdraw the gift for a certain period of time. Once that period expires, the trustee then uses the cash to pay the annual premiums. By giving the beneficiaries a right to withdraw the gifts to the trust, the premiums become a present interest and thus excludable from the insured's estate.

Once the insured passes on, the policy is paid to the trust. The trust is then distributed to the beneficiaries (typically the insured's children) according to the terms of the trust set up at the beginning.

Irrevocable Life Insurance Trusts ("ILIT" for short) are good vehicles to provide liquidity to estates, but still be able to avoid estate tax consequences if done properly.

New Postage Rates

2008-05-09T14:21:00.001-04:00

Just a friendly reminder: postage rates go up May 12.

For more information, check the US Postal System website.

Want Your Stimulus Check This Spring?

2008-03-20T15:49:00.004-04:00

The IRS has announced the timeline for releasing the stimulus checks. The best way for you to get your payments early: file electronically with direct deposit information included, and do so early enough for the return to be processed by April 15.

The exact date that you will get your stimulus payment depends on the last two digits of your social security number or the first one, if filing jointly.


DIRECT DEPOSIT

Last Two           Payment
SSN digits:        Date:
 00 through 20     May 2
 21 through 75     May 9
 76 through 99     May 16
 
PAPER CHECK

Last Two           Payment
SSN digits:        Date:
 00 through 09     May 16
 10 through 18     May 23
 19 through 25     May 30
 26 through 38     June 6
 39 through 51     June 13
 52 through 63     June 20
 64 through 75     June 27
 76 through 87     July 4
 88 through 99     July 11

If you file near or after the April 15 deadline, expect an additional two weeks to the schedule above.

Sales and Use Tax on Services

2008-02-26T17:59:00.004-05:00

I just received a call to action from the Georgia State Bar regarding Speaker Glenn Richardson's proposal for a constitutional amendment to repeal the collection of certain property taxes and to replace that revenue stream with an additional sales and use tax, this time on services. It has been hotly contested, in the newspapers, blogs, and other local media, throughout the fall.

Now, the House Ways & Means Committee has favorably reported HR 1246 and HB 979.

According to the email from the Georgia Bar, they oppose the new sales and use tax on services because it would interfere with the attorney-client relationship. (In some instances, just the fact that an attorney represents a certain client can be privileged information.) The Georgia Department of Revenue would have the ability, under its audit authority, to have access to a list containing the clients names and the fees paid. Additionally, businesses would be exempt from this tax, so only individuals seeking legal assistance would have to pay the sales tax. This is clearly a disparate treatment and could cause challenges to its constitutionality.

My practice is mostly geared to small businesses and their owners. Think about this from their perspective. Many of my clients will come to me for several issues, both personal and professional. For their company, I will write a buy-sell agreement or succession plan that has many estate plan implications. I will then write their Last Will and Testament and the rest of their estate plan. Part of their legal services will have a sales tax while the remaining part will not. There will be incentives for attorneys and clients to mis-categorize certain legal services in order to avoid the additional tax.

Think about what this will do for you and your attorney. Increased record keeping. More difficult and harder to understand bills. Increased costs for the individual consumers.

This tax does not apply just to your attorneys. It would also apply to many of the professionals that you see on a constant basis, including accountants and CPAs, dry cleaners, beauty technicians (nail, hair, massage), consultants, interior designers, doctors, dentists, and many more.

In addition to the burden on the professionals, remember that you pay your property taxes directly to your county, not the State. This proposed regime would remove almost all of a county's revenue collection authority and place it in the hands of the state government. Under the sales and use tax regime, all the sales and use taxes are paid to the State who then distributes the collected sales taxes to the individual counties. There is at least one current battle going on between a county and the state over the amount of sales tax that should be paid to the county. The State has also been known to rob one portion of its budget to pay for another portion of its budget. With the State handling the collection of sales tax instead of the county handling the property tax, do not be surprised if money would get cut off from the schools to fund another project, perhaps roads, water management, or public buildings or parks.

This is not a good deal for Georgia taxpayers, the counties, or the professionals that you deal with on a constant basis.

15 Costly Divorce Mistakes

2008-02-21T19:41:00.002-05:00

There's currently an article on MSN Money about 15 Costly Divorce Mistakes. They are:

Becoming a financial victim
Not considering mediation
Hiring a combative lawyer as punishment
Failing to recognize your enemy: the IRS
Not producing an accurate budget
Not evaluating a divorce settlement on an after-tax basis
Failing to use computer models to evaluate settlements
Bringing an emotional attachment to assets
Using your lawyer as a financial planner, therapist or messenger
Accepting a settlement that isn't as good as it seems
Disregarding the impact of inflation
Not waiting until a wife is eligible for her husband's Social Security
Forgetting to update estate documents
Failing to adequately insure the divorce settlement
Failing to develop a financial plan

All of these are good points; one thing to consider when hiring an attorney is their effectiveness at negotiations and mediation. Can they effectively work outside the court system to get you a settlement that you can live with after the divorce? Remember, your costs will go up - where there was once one house, there are now two. Two rents or mortgages, two utility bills, two water bills, two internet service providers, and the list goes on and on. Add in child support and alimony, and it will take some adjusting to before you are back on your feet. Work to minimize legal fees to help with the transition.

Taking Stock Before The Divorce

2008-02-12T13:28:00.000-05:00

Are you ready to file for divorce? Is your spouse threatening to file? No, I do not mean that you take any shares of stock that your spouse may own before you get divorced. But you do need to review where you stand before you file for divorce. Here are a few things that you should review as divorce becomes more imminent:

Take stock of your career. Are you earning enough money to support yourself and your children? Do you have the necessary education and training to go back to work, if necessary?
Take stock of your spouse's career. What is your spouse earning? Will he or she be able to support his or herself without support from you? Will he or she need additional training to return to work?
Take stock of your finances. As part of the taking stock of your career, you will need to look at the current status of your finances. Get copies of your recent tax returns, bank statements, and retirement and investment account statements. Catalog all the major assets that you and your spouse currently have. Did you or your spouse have any of them (pre-marital assets) before you got married? Do you and your spouse have any credit card debt? How much is left to pay on the mortgage? Any car loans?
Take stock of insurance plans. After you are divorced, you may no longer be eligible for your spouse's health insurance. Figure out if your employer can provide insurance if your spouse has been providing the insurance. Remember, if you will soon be a single parent, you will probably want to provide your children with adequate life insurance. You may also want to investigate disability insurance in case you cannot work due to injury or disability.
Take stock of major assets. The house, the car, the furniture, the big-screen television. List them all. Do you have valuable pieces of artwork, collections, or jewelry? What about a boat, airplane, vacation home, timeshare, or any other assets?
Take stock of your legal options. Most often, you will need to consult with an attorney. Often times, you may have rights to the marital home, bank accounts, and temporary alimony and/or temporary child support while the divorce is pending. Consult with an attorney to determine what, if any, additional steps you need to take.

Most of these options refer to your finances. That is because you will have to pay for all your own household expenses, without much help from your former spouse. During the divorce proceedings, you will need this information, much of it when you initially file or answer a complaint for divorce. It is often times easier to gather the information before you tell your spouse that you want a divorce.

In any event, if there has been domestic violence, do not wait to take stock of anything. You must protect your physical safety first and foremost.

Florida Joins Clemson, Auburn on Georgia Roadways

2008-02-08T13:53:00.000-05:00

The University of Florida is joining the ranks of Clemson University and Auburn University as the only out-of-state colleges with Georgia license vanity plates.

Hopefully, the Gator faithful can help defray the impact of the reduced state tax collections. In January, tax collections were down 7.1% or about $140 million from a year ago. Sales and income taxes account for the majority of the State's tax revenues. If tax collections do not increase, then the state could be looking at not being able to meet its budget for the fiscal year. The budget is approximately $20 billion for the fiscal year July 1, 2007 - June 30, 2008.

Quarterly Payroll Tax Reminder

2008-01-31T15:19:00.000-05:00

Don't forget to mail in your quarterly and annual payroll tax reports today. This includes your IRS 941 and 940 forms and Georgia state withholding and state unemployment quarterly reports. There are two state withholding reports this quarter - your quarterly report, G-7 and the annual report, G-1003. If your taxes were prepared by a CPA, then they will probably electronically file your W-3 with the IRS, but check the instructions from your CPA, as your individual CPA may handle things differently.

You also need to distribute to your employees their W-2s and to your contractors their 1099s today. The 1096 with the IRS copies of the 1099s needs to be filed by the end of February.

Where Do We Sue?

2008-01-17T12:34:00.001-05:00

One of the questions that I get most often is "where do we file the lawsuit?" The simplest and most basic answer to this is: where the defendant is. Generally speaking, the court where the lawsuit is filed must have jurisdiction over the defendant, also known as personal jurisdiction.

There are several ways for a court to get personal jurisdiction, but the easiest and most obvious way is for the defendant to live in the territorial limits of the court. For a business, this includes the county in which the principal offices are. In the case of multiple defendants, you can pick any court that has jurisdiction over any one of the defendants.

There are other ways for a court to get personal jurisdiction over a defendant. Another common way that courts get jurisdiction is by agreement. In many contracts, particularly in the business contetxt, the parties agree to the personal jurisdiction of a given court. This is often determined by the stronger or bigger party to the contract or whoever drafts the contract.

Georgia also has a long-arm statute that allows the courts of Georgia to have personal jurisdiction over out-of-state residents when they have some sort of connection to this state. Generally, that involves situations where the defendant was once in the state - think a motorist driving through the state that gets in a car wreck - or has significant connections to the state - think a business advertising for sales in a state. In those cases, you have to follow the statute to determine where the lawsuit will be filed, but it is most often filed in the county where the harm occurred.

The above aren't the only ways for a court to get personal jurisdiction over a defendant, but are the most common ways.

Employment Forms for 2008

2008-01-15T15:38:00.000-05:00

For 2008, the Georgia employment forms remain the same. However, the IRS W-4 and the Immigration I-9 have changed. All four forms are available through the DeCarrera Law, LLC website in the forms section.

Important Numbers for 2008

2008-01-14T20:24:00.000-05:00

The highest estate tax rate remains at 45% and the exemption amount (the tax free part) also remains at $2 million. Meanwhile, in an effort to reduce your estate, you may give $12,000 under the annual exclusion.

For retirement plans, you can defer up to $15,500 through a 401(k) and $10,500 through a SIMPLE plan. Meanwhile, the IRA contribution limits increase to $5,000. All three retirement plans have higher limits if you above 50 ($20,500 for 401(k), $13,000 for SIMPLE, and $6,000 for IRA). Remember that you must have earned income to be eligible for those plans.

Speaking of earned income, the Social Security taxable wage limit has increased to $102,000. It'll be a little later in the year, if ever, before you see those taxes disappear from your check. If you are under the age of 65 and retired (lucky you!), you can earn up to $13,560 without losing your benefits.

Meanwhile, the kiddie tax is coming after your little ones that don't actually work for their income. The threshold increases to $1,800 for children up to the age of 19 unless they are full-time students, in which case the age limit is 24 years old.

But if you have a nanny or household help, you have to withhold taxes on wages over $1,600.

Let Your Family Know About Your Accounts

2008-01-10T13:20:00.000-05:00

Even if you do not have a will, a trust, or any other parts of a complete estate plan, at least do one thing for your family before you die: Make a list of all your accounts with the following information:

Institution where the account is located
Account Number
PIN Number or Password
The name and phone number of the broker or account representative, if any
Estimated balances

The accounts you should be on this list include but are not limited to:

Checking and Savings Accounts at your primary bank
Checking and Savings Accounts at any secondary bank (think online Savings Accounts)
Retirement Accounts
Credit Cards
Mortgages
Safe Deposit Boxes
Insurance Policies

Also include information on how the bills are received (US Mail, Email, Website, etc) and paid (automatic draft, check, credit card, etc). Please do not leave your children in the dark because they do not know how to get the bill and how to pay for it. It is also helpful to leave your email addresses and passwords on this same list - often times you get notices or copies of bills at your email address that you may not receive in the mail.

Include on this list the name of any accountants or CPAs that may handle your tax matters, any attorney that you have worked with (especially if you have done any estate planning work with them), doctors, bankers, or other people that would have important information that your family would need to know.

After you have completed this list, let someone know where it is. If you want, you can seal it in an envelope to prevent disclosure of the information (you'll know when it has been tampered with). Do not leave it in your safe deposit box, however. If you are deceased, the bank will most likely seal the box until a court orders it opened.

If you fail to provide anyone with this information, your family will have to go through all your records to find this information. Some of it may be lost forever (if they don't know about that insurance policy, how can your family collect on it?) Your family will appreciate the fact that you were responsible and took the time to gather this information for them. Remember, you know best where your accounts are.

Happy New Year

2008-01-07T18:18:00.000-05:00

Happy New Year! It's been awhile since I posted anything, but now that it is 2008, it is as good a time as any to start blogging again. I am taking a little bit of a different approach to this than before. I will not be adding news bits unless I am using the news to explain a point. I will be using this Blog as more of an educational tool for my clients, friends, and those in and around the Georgia legal community. There will generally be around 2-3 posts per week. If you have any questions, comments, or suggestions, please let me know.

Once again, Happy New Year! Here's to a prosperous year with plenty of time off to enjoy family, friends, and the good times. Remember, that tomorrow is not a guarantee for any of us. Enjoy your time here today... and plan for the future... Your family would definitely love you all that much more if, when you die, you do not leave them with a mess of an estate.

St. John's Estates

2007-10-22T21:36:00.000-04:00

Today, members of SJE Development Company, LLC and Mt. Olive Community Outreach Center, Inc. (the community center for Greater Second Mt. Olive Baptist Church) broke ground on a new project in Albany, Georgia. In Phase I of the project, St. John's Estates will provide 148 housing units for members of the Mt. Olive Baptist Church and the surrounding community. The Boyett Village was part of the abandoned military housing left by the Navy when it closed the Albany base.

I am proud to have been an attorney working on this project. Everyone involved believes that this will help fill a vital need for affordable housing in Albany as well as revitalize an area of the city that was otherwise abandoned when the military left.

News Coverage: WALB News, Channel 10, Albany, Georgia, WALB Video
Albany Herald

New Jobs For Georgia

2007-10-16T12:10:00.001-04:00

Sy-Klone International is moving all of its manufacturing operations to Perry, Georgia. Sy-Klone will occupy the former HAG Steel plant and invest about $7 million into the plant. The operations will provide about 50 jobs once it is fully operational. The Macon Telegraph

HNI Corporation announced last week that it was closing its manufacturing facility in Virginia and consolidating operations at the Cedartown, Georgia, facility in 2008. The Cedartown HON Company, which manufactures office furniture, anticipates the move will add 175 local jobs. Rome News Tribune

Sumitomo Chemical and Toyo Ink Group are creating a joint venture in Griffin, Georgia, adding another 50 jobs in the process. The joint venture will make products for the automotive industry after constructing a 90,000 sq. foot facility. Atlanta Business Chronicle

Self-Employed Want Insurance Deduction

2007-10-15T14:00:00.000-04:00

The Atlanta Business Chronicle has a story today about the health-care costs for the self-employed.

Other types of businesses can deduct health insurance costs as a normal business expense. Sole proprietors can deduct these costs when they calculate their income taxes, but not when they calculate the 15.3 percent self-employment tax, which covers Social Security and Medicare... The average self-employed individual pays $12,106 a year for family health coverage, according to the Kaiser Family Foundation. He or she could save $1,852 in payroll taxes if these costs were deductible.

Rep. Ron Kind, D-Wis introduced H.R. 3660 that would provide the tax deduction for the self-employed. It was referred to the Committee on Ways and Means.

Major Banks Losing Market Share

2007-10-15T13:47:00.000-04:00

The Federal Deposit Insurance Corporation (FDIC) announced late last week that local deposits grew by about four percent. However, there has been a shift in deposit activity, away from the largest national banks to smaller, local banks. Atlanta has added 10 more banks since this time last year.

FDIC Numbers

Atlanta Business Chronicle

Related Blog Posts:
Fifth Third Bank Expanding in Georgia
New Small Business Bank Opens

A Big Thank You

2007-10-15T11:30:00.000-04:00

The Bert Show, on Q100, is trying to gather enough handwritten letters to be able to send one to every soldier serving outside the United States on Thanksgiving Day. Letters may be dropped off at any Taco Mac location, starting on Wednesday. All letters must be received by October 26. For more information, please see The Bert Show.

Hawkinsville Bans Baggy Pants

2007-10-12T11:08:00.000-04:00

Hawkinsville, a Georgia town of approximately 4,000 people, now has a ban on baggy pants below the waist and exposes skin or undergarmets. Violations could result in fines and/or community service.

Atlanta is currently considering a similar ban.

McDonough + Beer/Wine + Parks

2007-10-12T10:48:00.000-04:00

JasonPye.com is reporting that the City of McDonough has passed an ordinance allowing beer and wine at two of the city parks, under certain conditions. The various conditions include 1) an event hosted for a non-profit organization, 2) not at the same time as any youth events, 3) the event must be catered, and 4) Henry County must provide police services.

Sales Taxes for Service Businesses?

2007-10-11T11:20:00.000-04:00

In case you have not been following the news coverage on Georgia's Speaker of the House Rep. Glenn Richardson's tax reform bill, here is a rundown.

A RESOLUTION proposing an amendment to the Constitution so as to provide for the comprehensive revision of provisions regarding taxation and finance and abolish most state and local taxes; to provide for a comprehensive flat tax to be known as the fair tax; to provide for procedures, conditions, and limitations; to provide for local revenue guarantee proceeds; to provide for applicability of prior tax provisions; to change certain provisions regarding certain defaulters; to change certain provisions regarding specific powers and limitations of powers of the General Assembly; to change certain provisions regarding other or supplementary appropriations; to change certain provisions regarding appropriations; to eliminate certain provisions regarding the motor fuel tax; to provide for the submission of this amendment for ratification or rejection; and for other purposes.

In other words, Richardson wants to do away with property taxes and tax services at 4%. However, I can see counties doing the same thing to services that they have done to the sale of goods - every county has added to that base 4% - not to mention occupancy taxes where most counties and/or local municipalities have added another 5-8% tax on hotel stays in addition to sales taxes. Some of the news articles even hint at this possibility.

Georgia General Assembly - Summary of Bill

Americus Times-Recorder - Positive net gain for Georgia since tourism is the second largest industry, demand for services will not change, but demand for land ownership will go up and help landowners, particularly farmers, reduce the cost of business.

Augusta Chronicle - Some are worried that it will hit low- and middle-income people the most, the ones that do not own land.

Augusta Chronicle - The change would hurt businesses, as most outsource at least some of their services (accounting, legal, janitorial), and this additional cost is passed on to the consumer.

The Brunswick News - Some are pointing out that it would help the housing markets not to have property taxes.

And from other Georgia Blogs...

Safe As Houses talks about the property tax deduction that you will have to forego on your federal income tax return.

Tondee's Tavern opposes the bill because it will hurt Georgia businesses, particularly ones near one of the state borders.

Today is the Last Day To Register to Vote

2007-10-09T11:22:00.000-04:00

If you want to vote in this November's elections, then you must register to vote today. Voter registration applications are available at the Secretary of State's Website.

Guns in Employer Parking Lots Again on the Agenda

2007-10-09T11:14:00.000-04:00

Dick Petty's InsiderAdvantage is reporting that the state Republicans are bracing for another heavyweight bout with the National Rifle Association on one side and the Georgia Chamber of Commerce on the other side in this year's battle over whether employers may ban guns in cars parked at the workplace. The Republicans are preparing for an off-campus caucus this week and both sides have already started the lobbying.

As previously mentioned in "Some of This and That..."

A Push To Change Juvenile Laws

2007-10-09T11:06:00.000-04:00

Rome will be one of the sites for a town hall meeting by JUSTGeorgia, a new coalition trying to update Georgia's juvenile laws. JUSTGeorgia is holding several such town hall meetings across the state in an effort to collect local ideas in preparation for the next General Assembly session. Savannah was the first city to host a town hall meeting; other sites include Macon, Conyers, Albany, Columbus, Atlanta, Gainesville, Athens, Milledgeville, Griffin, and Cobb County.

JUSTGeorgia
Rome News Tribune
Savannah Morning News

Immigration Policies and Work-Site Enforcement

2007-10-08T15:12:00.001-04:00

Today must be focus on illegal immigration day as both the "local newspaper" and the Savannah Morning News both have articles relating to immigration enforcement. The Savannah Morning News reports that immigration policies are hurting law enforcement investigations. The AJC says that immigration work-site enforcement has changed, resulting in nearly zero noncriminal fines to businesses employing illegal immigrants. Instead, Immigration and Customs Enforcement have been focusing on criminal cases where employers are "knowingly break the law by encouraging or participating in immigrant smuggling, abusing workers, not paying taxes or document fraud."

Profile on Shirley Franklin

2007-10-07T22:20:00.000-04:00

Although I normally try to stay away from politics, I will pass along this news story. Newsweek is doing profiles on several powerful and influential women in America. Atlanta Mayor Shirley Franklin is one of the women that Newsweek chose to spotlight.

Shirley Franklin
The entire Newsweek article

Newell Rubbermaid Makes Perimeter Area Home

2007-10-07T22:18:00.000-04:00

The Peach Pundit is reporting that Newell Rubbermaid will be moving its headquarters to the Perimeter area, near Georgia 400 and Abernathy Roads.

Lawsuit by Georgia Firearms Dealer Goes Forward

2007-10-05T14:08:00.001-04:00

Remember New York City Officials Taking Georgia Firearms Dealers to Court? Now the tables are turning. The Georgia firearms dealers are taking New York City officials to Court in Georgia. Adventure Outdoors, Inc. is alleging that the New York City officials defamed their business. U.S. District Judge J. Owen Forrester is allowing 6 of 13 potentially defamatory statements to go forward in the Georgia court.

For more on the lawsuit, see the Daily Report.

Ameriprise Fined by Secretary of State

2007-10-05T14:01:00.000-04:00

The Georgia Secretary of State fined Ameriprise Financial for forging "customer signatures on financial documents prepared by two of hte firm's salespersons." The fines include $175,000 in investigative costs, a $40,000 civil penalty, and a $10,000 donation to the Investor Protection Trust.

Georgia Secretary of State Press Release

New Program Allows State Office to Collect DNA Samples

2007-10-05T11:38:00.000-04:00

The Athens and Newnan offices of the Office of Child Support Services are test sites for a new program designed to speed up DNA testing in child support cases. In those two offices, medical technicians can now begin to collect DNA samples. By allowing the in-office collections instead of farming out the collection to the third party DNA labs, the office hopes to save at least a week in obtaining DNA results.

News Coverage: Athens Banner-Herald

Atlanta #14 in ID Theft Cities

2007-10-04T16:56:00.000-04:00

Since my own personal bank account was hit for several hundred dollars this summer, it comes as no surprise to me that Atlanta is ranked number 14 among U.S. cities in ID theft.

The Top 50 Cities
Atlanta Business Chronicle

Bynum v. Weeks

2007-10-03T15:44:00.000-04:00

National Evangelist Juanita Bynum's divorce case is moving forward. Last week, she filed for divorce in Gwinnett County and was also granted a mutual restraining order. Bishop Thomas W. Weeks III has denied the cruel treatment and the separation that Bynum alleged in her petition. Weeks is also seeking alimony or other support. Weeks has not yet filed his answer. See the "local newspaper."

Aaron Rents Expands

2007-10-03T15:40:00.000-04:00

Aaron Rents, Inc. acquired Prime Time Rentals 33 stores in Maryland, North Carolina, Virginia, and West Virginia. Aaron Rents has not disclosed the purchase price for the company's 33 stores.

Sales Tax Holiday Reminder

2007-10-02T11:00:00.000-04:00

This is a friendly reminder to you that this weekend is the second sales tax holiday of the fall for Georgia retailers. This sales tax holiday is for energy efficient appliances and products. For more information, visit the Georgia Department of Revenue website.

Stock up on those fluorescent light bulbs now.

Georgia Supreme Court Wrapup

2007-09-27T11:12:00.000-04:00

Decisions of interest to this blog from September 24:

Hawthorn Suites Golf Resorts, LLC v. Feneck: Hawthorn Suites lost its appeal of the trial court's dismissal of its lawsuit against Dana Feneck on the grounds of forum non conveniens. Basically, forum non conveniens is the principal that the trial should be help where it is most convenient for the trial court, witnesses, and parties. Feneck had been hired by Hawthorn Suites to manage a property in Louisiana and eventually moved there. The trial court granted Feneck motion that trial should be in Louisiana, not Georgia. The Georgia Supreme Court affirmed. Full Opinion

Alejandro v. Alejandro: This was a divorce action where both parties committed adultery, but the trial court found the cause of the dissolution of the marriage was the husband's return to another state for work purposes. Thus, it was proper for the Court to award the wife with sole custody of the children, as that was in their best interests. Since adultery was not the cause of the dissolution of the marriage, making the husband responsible for certain debts does not violate Georgia law that says alimony should not be awarded to a party whose adultery caused a divorce. Full Opinion

Hammond v. Hammond: Wife appeals the trial court's award of custody to Husband and the calculation of child support obligations. As to the award of custody, the trial court found it was in the best interests of the children to allow them to stay with the father because they would not have to change school districts. The trial court has broad discretion in awarding custody, and the Supreme Court "will not interefere with any such decision absent a clear abuse of discretion." It is "not an abuse of discretion if there is any evidence" to support the decision. As to the child support obligation, the wife's income was improperly calculated because it included child support payments from a previous relationship. Full Opinion

Scarborough v. Scarborough: In the absence of a provision in the parties' settlement agreement and divorce decree incorporating the settlement agreement, a non-custodial parent is entitled to a credit against his or her child support obligation for social security retirement benefits which become payable directly to his or her children at some time following the execution of the settlement agreement. The Court cited two early 1960s cases addressing similar issues, and said in effect that the Social Security disability payments made to the dependent child are a substitute for income and that retirement benefits were earned in part by the parent. The payments can only be used as an off-set if the payments were not already being made at the time of the agreement and divorce decree or if there is not otherwise a provision that addresses future retirement benefits in the settlement agreement or divorce decree. Full Opinion

State Rep. to Sponsor Bill For Unpaid Family Leave

2007-09-27T10:42:00.000-04:00

State Rep. Margaret Kaiser (D-Atlanta) said she will sponsor a bil that would provide up to 24 hours of unpaid leave per year for workers to deal with their families' medical and educational needs. This would include such tasks as taking children to doctors appointments, registering the children for school, or attending parent-teacher conferences.

For more on this proposed legislation: "local newspaper"

Wild Adventures Auctioned Off

2007-09-27T10:27:00.001-04:00

Update to Wild Adventures to be Sold: Wild Adventures, the Valdosta, Georgia, theme park, was sold at a private auction on Tuesday. Herschend Family Entertainment, a Missouri company, bought the South Georgia amusement park for $34.5 million. Herschend is already familiar with the Georgia players as it currently operates Stone Mountain Park in suburban Atlanta.

Cypress Gardens, the Florida theme park, was sold for $16.8 million at the private auction.

Adventure Parks Group LLC, the parent company of Wild Adventures and Cypress Gardens, is currently in Chapter 11 bankruptcy. The sales are currently awaiting the approval of Middle District of Georgia bankruptcy court.

Strange News Story of the Day...

2007-09-26T20:40:00.000-04:00

Passenger Smuggles Horse in Dog Crate on Plane

The minature horse was crammed into a dog crate in a flight from Germany to Atlanta and was to continue onto South America. The horse is apparently in good shape now; the passenger and the airline are being issued fines.

Changed Your Name? Check The Status of Your Drivers License

2007-09-25T12:47:00.001-04:00

When the federal government passed the Federal Real ID Act in 2003, the Georgia Drivers Services Department began checking drivers license names against the Social Security Administration's database. If your name did not check against your name with the SSA (according to your social security number), then your drivers license was canceled. The Drivers Services Department would send you a letter, at your last known address, to tell you that you could clear up the discrepancy within 120 days.

Many individuals, particularly married women, have been hard hit when they find out, sometimes years later, that their drivers licenses were canceled. So if you have changed your name for any reason, including marriage, divorce, adoption, please check with the Drivers Services Department to make sure your license is valid.

See the "local newspaper" story for more information.

You can contact the Driver Services Department at 678-413-8400 and the Social Security Administration at 1-800-772-1213.

DeKalb County Considering Changing Last Call Time

2007-09-25T12:11:00.001-04:00

DeKalb Commissioner Jeff Rader drafted a proposed ordinance that moves the bar-closing times in DeKalb County from 4 a.m. Monday through Friday and 3 a.m. Saturday and Sunday to 2 a.m. Monday through Saturday and midnight on Sunday. It does not apply to bars in the city of Decatur. The proposed ordinance would take affect January 1, 2008.

For More Information: Jeff Rader, DeKalb Board of Commissioners
Creative Loafing: DeKalb to Roll Back Bar Hours

Business News From Around the State

2007-09-25T11:23:00.001-04:00

Children's Healthcare of Atlanta and Turner Broadcasting System have made the 2007 Working Mothers 100 Best Companies List. For the full list, go to Working Mother.

General Motors union workers are on strike; United Auto Workers members are picking the Doraville plant after the strike started late Monday morning. The Doraville plant is scheduled to close in 2008. Roughly half of the Doraville plant members, active and retired, live in Gwinnett County. For more information, see the Gwinnett Daily Post.

Perry in Houston County is on the very-short list for an unnamed company wishing to locate offices and "good paying jobs" in the area. The other option is an unnamed Alabama community. The Macon Telegraph has more on the unnamed business.

The Department of Trnasportation granted Delta Airlines the right to fly non-stop between Atlanta and Shanghai, China. Delta has another application pending for non-stop service between Atlanta and Beijing. US Airways is the only other major airline without service to China.

J. Christopher's Set to Expand

2007-09-24T10:27:00.000-04:00

Atlanta based J. Christopher's has plans to expand beyond Atlanta, Savannah, and Tampa, Florida, to include stores in Macon, Georgia, and Nashville, Tennessee. To help J. Christopher's, founders Chris Brogdon and Jeff McCann have hired Dick Holbrook and Sam Haddock to serve as president and chief operating officer, respectively. More from the "local newspaper."

Campbell Asks To Surrender Law License

2007-09-24T10:19:00.000-04:00

Bill Campbell, the former Atlanta mayor now serving a prison sentence for tax fraud, has asked the Georgia Supreme Court to allow him to voluntarily surrender his law license.

News Coverage: Associated Press

Force Moving Back to Gwinnett

2007-09-13T12:02:00.001-04:00

The Georgia Force is moving back to The Arena at Gwinnett Center with a 10 year lease. The team played at The Arena for the 2002 and 2004 seasons but has spent the past couple seasons at Philips Arena in downtown Atlanta.

See: Atlanta Business Chronicle

Hawks & Thrashers Can Sign Long-Term Contracts

2007-09-13T11:57:00.000-04:00

The Maryland Court of Special Appeals issued a ruling on Tuesday in favor of Atlanta Spirit LLC in their fight against estranged owner Steve Belkin. Now the owner of the Atlanta Hawks and the Atlanta Thrashers can enter into long-term contracts without a court's approval. This allows the teams to freely negotiate with Josh Smith and Marian Hossa for long-term contracts.

The ruling also allows the Atlanta Spirit group to buy out Steve Belkin. Previous court orders allowed Belkin to buy out the rest of the Atlanta Spirit group.

Recording Phone Calls

2007-09-11T15:16:00.000-04:00

With phones such as the new Nokia N81 and others allowing owners to record phone conversations, now is an important time to review Georgia law on recording phone calls.

O.C.G.A. Section 16-11-62 makes it unlawful for "any person in a clandestine manner to intentionally to overhear, transmit, or record or attempt to overhear, transmit, or record the private conversation of another which shall originate in any private place" and for "any person, through the use of any device, without the consent of all persons observed, to observe, photograph, or record the activities of another which occur in any private place and out of public view." There are some exceptions, including when a person is observed in jail and when the owner or occupier of property does so for security purposes and crime prevention.

O.C.G.A. Section 16-11-66 says that nothing in the above noted code section "shall prohibit a person from intercepting a wire, oral, or electronic communication where such person is a party to the communication or one of hte parties to the communication has given prior consent to such interception."

Thus, in Georgia, you can record the conversations that you are a part of, the conversations that you have on your cellphone. However, be careful about recording conversations that other people are having, unless you have their consent.

But This News Story is from Georgia...

2007-09-10T15:51:00.000-04:00

A cautionary tale for fast-food workers: don't put too much salt on that cop's free hamburger. Fast Food Worker Arrested

At least it isn't a Georgia Court...

2007-09-10T15:41:00.000-04:00

From the tipline of local attorneys: Ah, those crazy Californians. California Carpenter Has Right To Work Nude.

Let's hope this one doesn't catch on anytime soon.

Updates to Your Estate Plan

2007-09-10T10:56:00.000-04:00

Several readers have asked how often they should update their estate plan, including their wills, advanced directives (living wills) and power of attorneys. My general recommendation is a cursory review every year and a detailed review every five years or any time that there is a major event. Major events include:

Marriage
Divorce
Birth or Adoption of a Child
When a child reaches 18 years old
When you receive a significant inheritance
When you have a significant change in assets
Change in health status

Change in Occupancy Tax for Valdosta

2007-09-07T10:10:00.000-04:00

The Valdosta City Council approved a new ordinance that gives the city authority to collect a pre-existing five percent occupancy and tourist tax on the hotels and motels in the city limits. The tax had previously been collected by the Lowndes County government, but an agreement between the city and county expired on June 30. Valdosta hotels and motels that were paying the county now have 45 days to register with the city. See the Valdosta Daily Times for news coverage.

Wild Adventures To Be Sold

2007-09-07T10:01:00.001-04:00

Wild Adventures, the southwest Georgia theme park, is set to be sold. Actually, the parent company of the theme park, Adventures Parks Group, LLC, will be auctioned off in Macon on September 25, as part of its Chapter 11 bankruptcy filing from 2006. Also at auction is the Winter Haven, Florida, theme park Cypress Gardens. Interested bidders would have to meet a minimum floor, which for Wild Adventures is set at $35,850,000. The auction is closed to the public.

News Coverage: Albany Herald and Valdosta Daily Times

Judge: Govt Needs Court OK for Internet Records

2007-09-06T21:59:00.001-04:00

U.S. District Judge Victor Marrero struck down parts of the Patriot Act, insisting that government investigators must have a court's approval before ordering ISPs, telephone companies and public libraries to turn over records without telling its customers. As written, the Patriot Act "offfends the fundamental consitutional principles of checks and balances and separation of powers" and that the government's orders must be subject to meaningful judicial review.

The Associated Press story is available at the Augusta Chronicle.

Voter ID Law Upheld

2007-09-06T21:45:00.000-04:00

U.S. District Judge Harold Murphy upheld Georgia's voter identification law, saying that the statute does not impose a significant burden on the right to vote. Murphy noted the government's efforts to educate voters that are most likely to not have a valid state-issued ID as well as the absentee voting option where no photo ID is required. You can read the order at the Daily Report: Part 1 and Part 2.

The law will be enforced; as of now, the next time you visit the polls, you will have to show a valid form of ID.

Bynum Files for Divorce

2007-09-06T21:09:00.000-04:00

Juanita Bynum, nationally known evangelist, has filed for divorce from her estranged husband Bishop Thomas Weeks III, only two weeks after he allegedly attacked her. According to the local newspaper, a relative said that Bynum filed from divorce, but court records were unavailable to confirm the filing. See the "local newspaper" for more details and coverage of the previous alleged attack by Weeks.

Catching Up After Labor Day...

2007-09-05T13:59:00.001-04:00

Here's all the items of interest from around the state over the past several days:

Atlanta:

Coca-Cola is in the midst of a reorganization of its North American division. During this reorganization, Coke will cut at least 125 jobs, mostly in the Atlanta headquarters, by year's end. These are the first layoffs since 2003 when they cut 1,000 jobs in North America and in 2000 when they cut 5,200 jobs world-wide. See the "local newspaper."

Rubinstein Atlanta Perimeter LLC has asked DeKalb County to rezone an area around Perimeter Mall to allow for redevelopment to add a hotel and office space on Perimeter Center Parkway. See the Atlanta Business Chronicle.

East Point: The City of East Point and Georgia Power have come to an agreement that will allow a 19-mile natural gas pipeline to carry gas to a Smyrna area plant. See the Marietta Daily Journal.

Gwinnett: A local man is filing a $25 million lawsuit against the city of Duluth because Wal-Mart has been unable to get required building permits for a store it planned to build on the man's land. Currently, the city has a moratorium on all buildings larger than 75,000 square feet. Jack Bandy, the local landowner, is being represented by former Georgia Governor Roy Barnes. Gwinnett Daily Post

Rome:

After bar owner Doug Pedrick admitted buying liquor and wine for two of his establishments in Rome from one of his establishments in Cartersville, the Rome Alcohol Control Commission voted to revoke the two establishments 2007 liquor pouring licenses. Pedrick is expected to file a lawsuit in federal district court soon. See the Rome News Tribune.

Rome is also following the lead of Kennesaw and several other Georgia cities in amending local ordinances that prohibit weapons at city parks.

Major development is slated to happen on the stretch of U.S. 411 near the Wal-Mart. The Sembler Co. has a contract on one corner, which could house Target, Publix, Dick's Sporting Goods, and/or a Best Buy. See Rome News Tribune.

Georgia:

The Public Service Commission adopted a policy where residential customers facing disconnection will not be cut off if the high temperature for the day is forecasted to be 98 degrees or higher or the heat index is forecasted to reach 110 degrees or higher. The protection order takes effect in ten days. The rule applies only to Georgia Power, the only regulated electric utility in Georgia, which already had the same internal operating policy. See the Savannah Morning News and a "local newspaper."

House Speaker Glenn Richardson is proposing a shift to a broader sales tax and away from property taxes. Lt. Gov. Casey Cagle wonders if a cut in the state income tax may be more beneficial. See The Political Insider. State Senator John Wiles from Kennesaw said that the proposal would take away local control of tax funds. See the Marietta Daily Journal

U.S. Rep. Paul Brown voted no on the Microloan Amendments and Modernization Act. See Georgia Politics Unfiltered.

New food safety rules go into effect on December 1. The scoring system adds letter grades and the reports must be posted near the entrance as well as in drive-through windows. Also, employees must use gloves or utensils when touching ready-to-eat food and the restaurant must keep a food saftey certified manager on staff. See the "local newspaper."

Elsewhere:

Shaquille O'Neal, basketball star, has filed for divorce from his wife in Miami, Florida. Fox Sports with the report.

First Magnus Files for Bankruptcy

2007-08-29T15:32:00.001-04:00

Mortgage lender First Magnus Financial Corp. filed for bankruptcy on Tuesday. First Magnus filed for Chapter 11 bankruptcy protection. Last week, I reported that Amtrust Mortgage and First Magnus had closed its mortgage lending business.

Last year, First Magnus funded more than $30 billion in loans.

Follow Up on How To Get A Copy of A Birth Certificate

2007-08-29T14:50:00.001-04:00

After the recent entry on How To Get A Copy of Your Birth Certificate, a reader asked where you can go to get one in person. You have several options if you want to get a copy in person.

One, you can request one at the state Vital Records Office, located at 2600 Skyland Drive, NE, Atlanta, Georgia 30319. If you are going to the state Vital Records Office in Atlanta and are requesting your own or your child(ren)'s birth certificate, I suggest that you use their call ahead service. You can call 404-679-4702 to pre-order your birth certificate. Provide the operator or recording with your name and phone number, the information on the birth certificate, and when you will be by to pick up the birth certificate. You will still need all the necessary information that you needed to get one via mail, and you still must be eligible to receive a copy. Once at the office you will have to pay the fees, sign the application and provide photo ID.

You can also go to the county office where the birth took place. They have various procedures, but expect a fee and an application. It may take a some time for them to search for the birth certificate, particularly if it is an older certificate.

Please note that this post was prepared by DeCarrera Law, LLC; do not call us if you are trying to get a copy of your birth certificate. Please call the Georgia Department of Vital Records. Contact information is above. Only call us if you need legal representation on the matter.

Pirelli to Make Tires for Mercedes

2007-08-29T14:37:00.000-04:00

Pirelli Tire North America will manufacture tires in its Rome, Georgia, manufacturing facility for the German automaker Mercedes-Benz's Vance, Alabama, plant. Pirelli moved its headquarters in 2002 in order to focus on the new manufacturing plants in the southeast. For more, see the Rome News Tribune.

Rome Conference Center Planned

2007-08-29T14:33:00.001-04:00

Evans Construction Company is negotiating with a major hotel chain to lease space in the proposed conference center in Rome, Floyd County, Georgia. Evans Construction has already obtained the air rights necessary to build the complex above a stadium parking area east of the State Mutual Stadium.

News coverage: Rome News Tribune

Athens to Follow Atlanta on McMansions

2007-08-29T14:22:00.000-04:00

Athens-Clarke officials are indicating their intentions to follow Atlanta's lead on limiting the size of McMansions inside the Athens Perimeter. The problem is not as drastic as in Atlanta; the average size of in-fill homes has risen just over 600 square feet while nationwide it has risen about 1500 square feet in 55 years.

For more on the Atlanta ordinance, see the previous entry titled Atlanta Limits McMansions to Lot Size.

Jmac at Safe as Houses has something to say about Infill Development in Athens.

News Coverage: Athens Banner-Herald

Earthlink Cutting Atlanta Jobs

2007-08-29T13:59:00.001-04:00

Earthlink is cutting 900 jobs in its Atlanta offices as well as closing several offices in other cities in a restructuring effort. The projected costs are in the $60-70 million range, increasing Earthlink's expected net loss for the 2007 year to $79-109 million.

Recently, Earthlink has bough back 3.9 million shares, leaving $270 million of common share stock on the market.

News Coverage: Atlanta Business Chronicle, Columbus Ledger-Enquirer, and a "local newspaper."

Clayton County Proposal Makes Property Owners Responsible for Tenants

2007-08-27T20:25:00.000-04:00

A new proposal by County Commission Chairman Eldrin Bell states that property owners are responsible for what their tenants do; the proposal is the latest effort to restore and protect neighborhood values and integrity. A similar approach was used by the Atlanta Housing Authority in its efforts to clean up its projects. All lease agreements would be kept by the Clayton County Police who would tell landlords of criminal activity.

News Coverage: 11Alive and "local newspaper."

Running Back Ordered to Pay Child Support

2007-08-27T20:12:00.001-04:00

Travis Henry, running back for the Denver Broncos, was ordered to pay $3,000 a month in child support for his three-year-old child in DeKalb County. He must also fund a $250,000 trust for his child by next spring. The trust is a very unusual step in Georgia; in fact, according to Henry's attorney, this may be the first of its kind in this state.

Henry has at least eight other children, including children in Florida, North Carolina, Tennessee, and Georgia. The "local newspaper" has more on this story.

Wipro to Open Center in Atlanta

2007-08-27T20:04:00.000-04:00

Wipro Technologies of Bangalore, India, is opening a new global software development center in metro Atlanta. By year three, Wipro expects to employ more than 500 employees. Wipro is partnering with the University System of Georgia to train and educate the expected 500 local employees. See the Atlanta Business Chronicle for more information.

Congratulations

2007-08-27T10:12:00.000-04:00

Congratulations to the Warner Robbins Little League team for winning the Little League World Series. Job well done!

Some of This and That...

2007-08-23T10:51:00.000-04:00

There's a lot of news making headlines in the legal and business communities today, so here it is in a nutshell.

Alpharetta: Alpharetta, Georgia, based Cratos Capital Partners LLC is opening an office in Chicago. This is the first office Cratos will open in the Midwest; Bradley Byrd was named director to oversee business development in the Midwest. The Atlanta Business Chronicle has a short story on it.

Atlanta:

According to Jim Galloway, expect the Georgia legislature, the NRA, and the Brady Center to go at it again soon. The issue is over whether employees should have the right to keep firearms in cars parked on company premises during work hours. Expect good entertainment when the issue hits the floor. See the Political Insider.

Atlanta City Councilman C.T. Martin has proposed an amendment to city indecency ordinances. The new ordinance would target young men with saggy pants and women who show a thong under their pants, wear jogging bras in public, or show "even the wisp" of a bra strap. The "local newspaper" and Yahoo! News have the story.

The Atlanta Regional Commission is seeking control of the money raised through the proposed one cent sales tax currently under consideration by the state legislature. The proposed tax is predicted to raise $1.1 billion in the affected 10-county metro area by the year 2030. The Atlanta Business Chronicle and the "local newspaper" have the story on the ARC

Augusta:

The Augusta Commission approved a new $20 million trade, exhibit and event center for conventions and trade shows. This comes two years after the voters approved it. Once opened, it is expected to provide $1.4 million to the city in tax revenues and have about a $25 million impact on the local economy. To help fund the center, the city hotels will be charging an extra $1 hotel occupancy fee.

Former Burke County Magistrate Court deputy clerk Nicole Hammock has been charged with racketerring and stealing more than $21,000 from the county as people paid fines, fees, and court costs. The Augusta Chronicle has the full story.

Dunwoody: The Ashford Alliance Community Association inquired to DeKalb County when it saw a sign go up for a pawn shop at the intersection of Ashford Dunwoody and Johnson Ferry. They determined that the area was zoned C-1, while pawn shops have to be in C-2, in areas such as Buford Highway or Peachtree Industrial. That area is undergoing quite a bit of change as a new Bat and Ball Pub is set to go into that shopping cneter, a new Pizza Corner restaurant is set to open across the street, and a mixed-use project is replacing public housing. The Dunwoody Crier has more information.

Norcross: Advanced Disposal Services is trying to build a transfer station on Button Gwinnett Drive, their third attempt to build a transfer station in Gwinnett County. This time, OFS, a fiber-optics company, is fighting the transfer station, saying that it could sink their plans for the area's redevelopment. The Gwinnett Daily Post has the story.

Georgia:

Pecan farmers are happy thus far with the expected pecan crop, although they are worried about any big storms or hurricanes that could damage the trees or blow the fruit off the trees. The hot and dry weather has even helped them avoid many of the problems relating to disease and insects. The story is at Gainesville Times.

The Small Business Administration announced that federal disaster loans are available to small businesses and small agricultural cooperatives located in Georgia, except Chattahoochee and Muscogee counties. The SBA notice declaring most of Georgia as an economic injury disaster is available (PDF). Information about the loans and other disaster relief is available from the SBA website.

Beazer Homes USA, Inc. recently delayed its fiscal third-quarter filing because it discovered "accounting irregularities." This delay puts into issue whether that is a default under many of the bonds and other loans worth about $1.38 billion. The company filed in U.S. District Court to stop creditors from forcing the company to repay this amount under the default provisions. The Columbus Ledger and Atlanta Business Chronicle have more.

When HomeBanc laid off more than 900 workers when it declared bankruptcy, it came as a surprise to many of those workers and made them very unhappy. Now, three of them have joined in a class-action lawsuit, filed Tuesday in the U.S. Bankruptcy Court in Wilmington, Delaware, where the HomeBanc bankruptcy proceeding is taking place. The workers are claiming that the layoff violated employee rights under the Woerk Adjustment and Retraining Notification Act which requires 60 days advance written notice before conducting widespread layoffs. Workers from American Home Mortgage Investment Corp filed a similar lawsuit on August 9 when their company went into bankruptcy. More available from Columbus Ledger.

Elsewhere:

New York has passed a new law that prevents knockoff music acts from impersonating the real thing. This new law does not prevent "tribute" or "salute" bands, nor those that have at least one member of the recording group in it. See the Daily Report for more information.

Countrywide Home Loans promised to repurchase some loans it sold to investors if the homeowners got into financial difficulty. But Countrywide is in a dubious financial situation right now; Bank of America agreed to invest $2 billion into the troubled company. More available from the New York Times

In the past nine months, about 120 mortgage lenders have closed or declared bankruptcy. About 40,000 workers have lost jobs since the beginning of the year. See Yahoo! News.

Bank of America, Citigroup, JP Morgan, and Wachovia each borrowed $500 million from the Federal Reserve Bank of New York, just days after the rate and collateral standards were lowered. New York Times

HomeBanc Deal with Lawyers Approved

2007-08-22T10:52:00.001-04:00

When HomeBanc declared bankruptcy on August 9, it left about $20 million of bad checks with real estate attorneys across the state. A judge on Monday approved a deal to help attorneys that were left funding those loans.

A little background on how home buying works from the closing attorney's perspective: the buyer and seller come to the table with a deal; the buyer's lender gives the attorney a check for the buyer. The attorney deposits this check into their special escrow account and then issues a check to the buyer. State Bar rules do not allow a lawyer to bounce a check out of this escrow account. So what happens when a lender deposits a check and then it bounces a few days later? The attorney has to cover this money out of their own funds. This left many of the smaller firms mortgaging their own personal residences to prevent those checks from bouncing.

On Monday, Judge Kevin J. Carey, U.S. Bankruptcy Court, Wilmington, approved a deal where HomeBanc would turn over the mortgages that the attorneys had to fund. This means 1) that mortgage payments will now go to the attorneys that funded the mortgage; 2) the payments will not go to HomeBanc; 3) the attorneys that now hold the mortgage can sell them to other mortgage companies that are in the business of handling mortgage payments and administration.

If HomeBanc would have been able to keep the mortgages, then they would have collected the payments on a mortgage they did not fund. The attorneys that did fund the mortgages would have no way to recoup their money. Thus, the reason that the Georgia attorneys were in a near panic and threatening to sue HomeBanc for fraud and other intentional torts.

GreenPoint to Close

2007-08-21T16:49:00.000-04:00

Another mortage group is closing; GreenPoint Mortgage, a division of Capital One Financial Corp., is closing by the end of the year. GreenPoint Mortgage has two offices in Georgia - one in Alpharetta and one in Columbus. The company had focused on the Alt-A mortgage sector.

Update 8/22/07: The Columbus, Georgia office of GreenPoint Mortgage is not closing according to company spokeswoman Tatiana Stead. The Columbus office is a service and call center for loans that have already been made; it does not originate new loans. More from the Columbus Ledger.

Kennesaw Lifts Ban on Guns in Public Parks

2007-08-21T13:18:00.000-04:00

On August 10, I reported that Kennesaw was mulling changes to gun laws in public parks. On Monday, the Kennesaw City Council lifted the ban that prohibited firearms in public parks. The reversal was necessitated by a 2005 change in state law regarding firearms.

News Coverage: Marietta Daily Journal

Atlanta Limits McMansions Based On Lot Size

2007-08-21T00:11:00.001-04:00

To follow up on the Atlanta City Council Vote to Limit McMansions...

On Monday, the Atlanta City Council voted unanimously to limit McMansions. The new zoning regulations limit houses on smaller lots, except in two neighborhoods with particularly small lots.

Another Lender Bites The Dust

2007-08-21T00:02:00.000-04:00

Chalk another one up to the subprime mortgage lending tally. Sandy Springs-based Amtrust Mortgage closed its doors last week, leaving 150 Georgia employees without jobs. Former President Stephen B. Whipple blames the April merger with First Magnus for Amtrust not being able to survive this market. Current loans are not affected; however, those with loans pending approval are being directed elsewhere.

How To: Get A Copy of a Birth Certificate

2007-08-20T18:28:00.001-04:00

It's time for another edition of "How To:" the (unfortunately) sporadic feature where we let you know how to do some of the tasks that we are often presented with. This time: How to get a copy of your Georgia birth certificate. This only applies to those that were born in this state, not in other states. You must go to the state where you were born, as the states keep the certificates. (See note at end about an exception)

Only certain people can request and receive a copy of a birth certificate: the person named, his or her parents or grandparents, his or her adult child or adult sibling, his or her spouse, or an authorized legal guardian or agent. In order to conduct the search and retrieval of the certificate, the following information is needed: full birth name of the person on the certificate, date of birth, place of birth, current age, sex, race, full name of mother and father, relationship of requestor to the person on the certificate, and the number of requested copies. The request must be signed and accompanied by 1) the appropriate fee and 2) a copy of a valid photo ID, such as a drivers license or state issued ID card.

The fees are $10.00 for search and one certified copy, $5.00 for each additional copy, and $10.00 if it is a multi-year search.

You mail your request to Vital Records, 2600 Skyland Drive, NE, Atlanta, GA 30319-3640. You can also request a copy in person at the state office or your county vital records office (where the birth occurred).

You can also request a birth certificate online at the VitalChek website. This website allows you to pay by credit card. It also contains records for many states, other than Georgia.

Please note that this post was prepared by DeCarrera Law, LLC; do not call us if you are trying to get a copy of your birth certificate. Please call the Georgia Department of Vital Records. Contact information is above. Only call us if you need legal representation on the matter.

Most Adults Don't Have A Will

2007-08-20T17:47:00.000-04:00

Over half the American population does not have a valid will according to a recent article by Alan Kopit at Lawyers.com. Only one in three African Americans and one in four Hispanic Americans have a will. However, the number of Americans that have a living will or medical directive has increased in recent years, after controversies such as Terri Schiavo. One in ten of those that don't have such documents (wills or living wills) say they do not have any kind of estate plan because they do not want to think about dying or becoming incapacitated.

If you do not have an estate plan in place, the State is left to determine how it thinks you would want your assets distributed or medical decisions made. That means that your assets will be distributed to your family and you will probably be left on life support for years. If you are left on life support even without a hope for recovery, you may be draining important resources away from your family. And what happens to your kids? Your pets?

It is tough to face the possibility of one's own death. But that does not stop it from coming, sooner or later (preferably, later). The piece of mind that your loved ones will be taken care of should be enough to kick start you into getting a proper will. And if you do not want to be left on life support forever, make sure your wishes are known. If you are worried about costs, go back to the old adage, an ounce of prevention is better than a pound of cure. With a short trip to an attorney's office and a few hundred dollars for a living will, Terri Schiavo could have avoided the lengthy court battle that the two sides of her warring family endured.

It will be the best present you can give your family.

Police Cracking Down on "Fast and Furious" Riders

2007-08-20T17:14:00.000-04:00

Good news for all those drivers that are annoyed and angry at the "fast and furious" motorcycles that speed by at reckless speeds and do crazy stunts. Metro-Atlanta police forces and the Georgia State Patrol started cracking down Sunday on such antics. Spokesmen said that the police are not targeting all motorcyclists, only those that are putting themselves and others in unnecessary danger by acting reckless or trying to avoid tickets by engaging in police chases or by not maintaining proper license plates.

Bonefish Expanding Into Macon Area

2007-08-19T12:13:00.000-04:00

Bonefish, a chain restaurant headquartered in Tampa, FL, is expanding to the Macon area. They currently have 141 locations in 30 states, including locations in Atlanta, Augusta, Savannah, and St. Simons Island. The new restaurant is expected to open in March 2008 at the Riverside exit of I-75 in a new construction development by Jim Wilson & Associates. The Macon Telegraph has the full story.

Atlanta City Council to Vote on McMansions

2007-08-19T12:02:00.001-04:00

The Atlanta City Council is set to meet on Monday and vote on a proposal to limit "McMansions" and in-fill housing. In-fill housing is where developers buy older homes in a (usually in-town) neighborhood with the sole purpose of tearing it down and building a brand new mansion of a house. The new houses have been called "McMansions" because they often times lack the character and uniqueness of the houses and neighborhood around them.

Previously, Atlanta considered a total ban on houses in certain affected neighborhoods. That proposal was defeated in February 2006. Homeowners and developers have been working on a compromise ever since.

This latest proposal says that homeowners can build homes that are limited by the size of the lots and developers cannot haul in dirt to create a hill on which to build the house. Critics say that it unfairly restricts the property's owners rights.

News Coverage: Associated Press

Cobb County has also recently been affected by the in-fill housing trend. See the "local newspaper."

I can also report that the practice is extensive outside I-285 in the Dunwoody and Chamblee areas.

Darden to buy Longhorns and Capital Grille

2007-08-17T12:23:00.001-04:00

Darden Restaurants, owner of chains Olive Garden and Red Lobster, among others, is set to buy Rare Hospitality, owner of chains Longhorn Steakhouse and Capital Grille. The deal is rumored to be in the neighborhood of $1.19 billion. Thursday's closing price for Rare Hospitality was $27.51 with 31.1. million shares of Rare Hospitality outstanding. Darden is offering $38.51 a share. Recently, Darden closed or sold most of the Smokey Bones chain of restaurants. If approved, Darden Restaurants would add 317 restaurants to its existing 1,400 restaurants. For more information, see the Columbus Ledger Enquirer and the Macon Telegraph.

Fifth Third Bank Expanding In Georgia

2007-08-16T14:36:00.000-04:00

Fifth Third Bank is buying First Charter Corp in a deal worth about $1.09 billion. The deal adds $4.9 billion in assets and $3.2 billion in deposits to Fifth Third Bancorp's arsenal. Furthermore, this gives Fifth Third Bank a presence in the metro-Atlanta area. Fifth Third will have five retail locations and six ATMs in Georgia through the acquisition of First Charter and the previous acquisition of R-G Crown Bank. The Atlanta Business Chronicle has the full story.

Retired Clerk Rehired in Fulton County

2007-08-16T13:03:00.000-04:00

Juanita Hicks was the long-term clerk of Fulton County's Superior Court. In that job, she was responsible for overseeing the running of the Clerk's Office, which maintains records of the lawsuits, orders, evidence, and other documents for the Superior Court. She retired from the elected position in February 2007. The next day, she was rehired by her successor as an aide at $55 per hour. She is still drawing her pension from Fulton County while performing the new job. In order to cover the expense of Hicks new salary, the Clerk's office is without two other employees that could be providing actual benefits to the taxpayers. Instead Mrs. Hicks is writing a history of the Clerk's office. For more on the story, see the "local newspaper."

New York Court to Hear Case on Georgia Gun Dealers

2007-08-16T11:49:00.001-04:00

On Wednesday, Federal Court District Judge Jack Weinstein ruled that out-of-state gun dealers, including those from Georgia, were subject to the jurisdiction of New York courts because of their knowing conduct in "funneling into New York large quantities of handguns used by local criminals to terrorize significant portions of the city's population."

New York City has sued more than 25 out-of-state gun dealers and shops seeking damages, compensation, and court-ordered supervision and extra training for the dealers.

Update 8/17: News coverage is available from the Marietta Daily Journal, Creative Loafing, and the "local newspaper."

Benoit Estate A Mess

2007-08-15T13:27:00.000-04:00

The family of Chris Benoit's wife is fighting with the family of Chris Benoit's two children from a previous marriage over who died first. The issue is who gets to inherit the sizable fortune that the wrestler and his family left behind.

Georgia Code Section 53-1-5 says that an individual who feloniously and intentionally kills another individual forfeits the right to take any interest from the decedent's estate. If Chris Benoit had not committed suicide, he could not inherit his wife's estate, whether through intestacy statutes or through her will. Since he did commit suicide, his estate is not allowed to inherit or take through her will. He is treated as having predeceased both his wife and his son.

Since Chris Benoit is deemed to have died first, the question is whether his wife, Nancy Benoit, or their son, Daniel Benoit, inherit the Benoit estate. If Nancy died first, then the estate "flows" through into Daniel and then to his heirs; Daniel's half-siblings from his father's first marriage would receive the Benoit estate. If Daniel died first, then the Benoit estate "flows" through her and goes to her parents and her family.

So who died first? The hope is that science would tell us, but even after the autopsys have been completed and the official results released, there can still be questions and disputes. Nancy's parents are disputing the first released accounts, disputing that their daughter died before her son. Nancy's parents along with Michael Benoit's father, the administrator of his estate, filed a joint motion to seek a determination of the order of deaths so that the estate can be finalized and distributed. Even after the determination is made, do not be surprised to see this case drag on as family members fight over the money.

Read the comments for more discussion on the intestacy statutes, as well as the slayer's law. A lot more detailed discussion there.

Forsyth County Jumping On The Housing Bandwagon

2007-08-14T19:30:00.001-04:00

Forsyth is the latest metro-Atlanta county to consider modifying existing occupancy ordiances to limit the number of residents based on square footage. The draft ordinance limits occupancy to 400 square footage for one person and an additional 150 square feet for each additional person.

Second Marriages and Estate Planning

2007-08-14T17:39:00.000-04:00

In a recently published article from SmartMoney, heirs worry when their parents re-marry. Why? Their inheritances are at-risk, of course. This is just a reminder that pre-nuptials are not only for the young, wealthy, and working. Pre-nuptial agreements are a necessity any time you are getting married, and a complete estate plan is a necessity any time you have a major change in your life. Those major changes include, but are not limited to:

First marriages
First divorces
Having or adopting a child
Major accumulation of wealth (example: inheritance from your parents or winning the lottery)
Subsequent marriages and divorces

In Georgia, there have been some recent changes to the way pre-nuptial agreements are enforced. Before you sign one, make sure to talk with an attorney about your agreement.

Although mentioned in the above article, it is worth repeating: be aware that there are specific rules regarding house certain types of assets are transferred through the probate process. This includes 401(k)s and titled assets such as homes. Before you change the status quo, talk with an attorney that is familiar with the probate rules regarding the specific assets.

Cobb County Backing Off

2007-08-14T12:34:00.000-04:00

Cobb County is now backing down from earlier proposals to ban or severely limit day laborers. (See Daily Report and Marietta Daily Journal for current coverage; past coverage includes Cobb County Limits Adults in Households and Cobb County Reconsiders Day Laborer Ordinance) Cobb County spokesman Robert Quigley says that the county will wait to see how future legal decisions may conflict with any future ordinances as well as federal immigration law.

New Feature: Need to Know

2007-08-10T16:18:00.000-04:00

DeCarrera Law, LLC is announcing a new feature on its website, DeCarreraLaw.com, called "Need to Know." This new feature contains brief synopsis of issues important to both businesses and individuals.

The first in the series are:

Annual Corporate Registrations
Important Corporate Deadlines
Registered Agents

For more on the new features, go to Need to Know.

Update 8/15: There are now two more Need to Know topics available:

What Individuals Need to Know About Jury Duty
What Corporations Need to Know About Jury Duty

Kennesaw Mulling Change to Gun Ordinances

2007-08-10T12:01:00.000-04:00

Kennesaw is reconsidering a ban on the city ordinance prohibiting guns in public parks. The action was prompted by a letter sent by Georgiacarry.org, the same organization pursuing a case against Coweta County which has a similar ordinance. Gwinnett, Forsyth, and Lee counties have already repealed their similar ordinances.

News coverage: Marietta Daily Journal

Cobb County Reconsiders Day Laborer Ordinance

2007-08-10T11:53:00.000-04:00

In July, the Cobb County Commission tabled a vote that would prohibit day laborers from seeking work by standing in public areas or parking lots. (See: Cobb County Limits Adults in Households)

Now, the Cobb County Commission is reviewing a proposed ordinance that would penalize those that hire day laborers, instead of the day laborers themselves. The proposed ordinance would prohibit picking up day laborers on four-lane roads within 150 feet of a traffic signal. Penalties include a citation and up to a $1,000 fine for repeat offenders.

News coverage: Marietta Daily Journal