“I’m so confused!  The woman at the bank said I have to keep this account here.  The guy at the insurance company said I should really do this.  And my friend said she didn’t do any of this.  I don’t know what to do!”

The above is a general excerpt of conversations I have with Executors all the time.  The first few months of handling an estate can be tough.  You have just lost someone close to you and now you need to sort out what they left behind and are dealing with so many people on so many matters.  You will get advice from almost everyone you encounter.  You will hear stories about how the person you are interacting with handled it.  And you will most certainly interact with someone who will adamantly insist they know the law and what they are telling you is the exact opposite of what your attorney told you.  Or at least you think it is the exact opposite.  Come to think of it, now you are not so sure because you have heard so many different things from so many different people. Continue Reading But my Friend Said… What to do When You Get Conflicting Advice

We’ve noticed a pattern recently. It is often that I receive a call from a client or a relative of a client the day someone dies asking what they need to do. A person bereft with emotion, overwhelmed, and sometimes in a state of shock just trying to make sense of everything coming at them at once. My advice is always the same: Take a deep breath and take a moment to grieve. We’ll walk you through what you need to do and when.

My job is to make this process as painless as possible. In a majority of the estates I handle, the person tasked with handling the estate was close to the decedent and impacted by their death. It is completely understandable that this person would be overwhelmed by all of the new information and questions coming at them. Continue Reading When a Loved One Passes

When I started law school it felt like the professors were speaking a different language.  And in a way, they were.  The legal profession uses so many terms that have very particular meanings, that even though lawyers tend to be very well spoken, it can be hard to understand what we are saying. A word can mean so many different things in different contexts.  Take the word harbor for example.  As a noun it is a sheltered area of water that is deep enough to anchor a boat in and as a verb it means to provide shelter.  A person can harbor a criminal on their boat which is docked in the harbor.  Sometimes words that people use regularly have a popular definition and a legal definition.  For example, people often say someone is harassing them when they receive a few unwanted text messages or phone calls.  Sure that can be annoying, but the behavior doesn’t meet the legal definition of harassment, which calls for behavior that goes far beyond the behavior of your average Joe with a texting problem.  So how are you to know what means what?  And how does this relate to National Estate Planning Week?  The estate world is no different than the criminal or civil world.  We have a vernacular all our own.  Below is a quick reference guide for some commonly used terms and a non-legal speak definition; terms you might find in some of my other blog posts. Continue Reading Common Estate Planning and Estate Administration Terms

The 11th National Estate Planning Week is upon us! Instead of focusing solely on estate planning, I’ll be focusing on what happens after the estate planning or the lack thereof, more specifically, the probate process. This is not meant to be a how to on the probate process or a substitute for consulting with a qualified attorney that focuses on estate administration. It is more of a primer or reference guide for those executors or administrators that are overwhelmed and would like guidance or clarification of the basics, or for the person that just wants to know more.

Last year, I touched briefly on what is probate. This year, I’ll go more in depth. Check in each day this week for a new article focusing on: what happens right after a loved one dies, an explanation of basic terms used during the probate process, what to do when you get conflicting advice, and the pitfalls of celebrity estates. If you are just too hyped over another National Estate Planning Week to wait for tomorrow’s blog article, you can look back over last year’s National Estate Planning Week articles here.

Lindsay Schoeneberger is an attorney at Russell, Krafft and Gruber, LLP in Lancaster, Pennsylvania. She received her law degree from Widener University School of Law and practices in a variety of areas, including Estate Planning and Estate Administration.

When the Pennsylvania Liquor Code was amended recently to allow distributors to sell growlers, some savvy individuals realized that the boundaries could be pushed, and other types of ready-to-consume beverages may be able to fit within the parameters of what beer distributors may now sell in a “growler”. One of the biggest trends in the beer distributor business has been the sale of alcoholic slushies. When this first started, there was much discussion and debate as to whether the liquor code actually permitted this practice and what position the Pennsylvania Liquor Control Board would take regarding the practice. Fortunately, within the last couple of months, the General Counsel’s office for the PLCB has issued some additional guidance which clarifies that under the right circumstances, a beer distributor may sell slushies for off-premises consumption.

The PLCB in its most recent guidance has acknowledged that the Liquor Code broadly defines what is considered to be a “refillable growler”, and any refillable container that can be resealed would generally meet the definition. In the context of the sale of these slushies, most distributors have been placing them in refillable plastic cups which have a lid which must be removed before the beverage can be consumed, or if the lid has a hole for a straw or a place to drink, a sticker or other seal is placed over that so that the container is completely enclosed. Continue Reading Alcoholic Slushies – New Opportunity for Beer Distributors

If you’re thinking about starting a business in Pennsylvania, an important part of the financial side of your business plan is to evaluate the impact of taxes on your new business. Your lawyer and your accountant are key members of your business team that can help you evaluate what type of entity to form, how that entity should be taxed, and the taxes applicable to your business.

Part three of this series discusses taxes associated with ownership of real estate and employment taxes. Part one discussed sales and use taxes and others that may apply based on the nature of the goods you sell or the services you provide. Part two discussed taxes that may apply depending on the way your business is organized.

This post is not intended to be a substitute for legal or tax advice from your lawyer or accountant – you should talk to them in order to obtain advice to address your specific situation. Need a lawyer or an accountant? We might be able to help you with that! Continue Reading Pennsylvania Business Taxes – Property and Employment Taxes

When a Stranger Decides to Destroy Your Life (Gizmodo)

This article has been on my mind quite a bit lately, as it highlights some of the worst that social media and the internet has to offer. If you think “it can’t happen to me or my business”, I’d suggest you read this article and consider how you might change your behavior online.

Having worked with clients who are victims of online harassment, unfortunately the circumstances in this article hit close to home. If you are the victim of harassing conduct online, I suggest reaching out to an attorney well-versed in these issues sooner rather than later to discuss your options and develop a plan to minimize the impact on your life and business.

Lancaster Virtual Reality Lounge opening on North Queen Street this November (LancasterOnline)

The name says it all: Lancaster Virtual Reality Lounge will offer a virtual reality arcade experience in downtown Lancaster beginning in November 2018, offering over 200 games and activities to try. Continue Reading Legal Links – September 2018: When a Stranger Decides to Destroy Your Life

One of the most important pieces of advice I give builders and developers is to “get it in writing.”  It turns out that when you get it in writing is also critical.  A big national builder found itself in Court with a home buyer because the builder did not put its arbitration clause in the Agreement of Sale. The builder used a form purchase agreement which referenced the builder’s limited warranty. Months later, at the settlement table, the builder finally gave the buyers the limited warranty. The limited warranty contained a requirement to arbitrate all disputes.  When the buyers later had problems with their home, they went directly to Court instead of to arbitration. The Pennsylvania Superior Court said the arbitration clause was not enforceable because it was not provided at the time of the Agreement of Sale.  The only mention of arbitration was provided months later, after the Agreement of Sale was signed. Continue Reading Real Estate Developers: Make sure all of your important contract provisions are included in the Agreement of Sale

If you’re thinking about starting a business in Pennsylvania, an important part of the financial side of your business plan is to evaluate the impact of taxes on your new business. Your lawyer and your accountant are key members of your business team that can help you evaluate what type of entity to form, how that entity should be taxed, and the taxes applicable to your business.

Part two of this series is a high level overview of the common taxes that you may be subject to depending on the way your business is organized. Part one discussed sales and use taxes and others that may apply based on the nature of the goods you sell or the services you provide.

This post is not intended to be a substitute for legal or tax advice from your lawyer or accountant – you should talk to them in order to obtain advice to address your specific situation. Need a lawyer or an accountant? We might be able to help you with that! Continue Reading Pennsylvania Business Taxes – Income and Franchise Taxes

The Pennsylvania Liquor Control Board announced its seventh auction of expired restaurant liquor licenses and will be accepting bids until October 30th.

While this may sound like good news if you are an aspiring restaurateur in the mid-state area, don’t get your hopes up just yet. As with its prior auctions, the PLCB is only auctioning licenses in the counties where there remains a quota of unexpired licenses, so there are no licenses available in York, Lancaster, Chester, or Cumberland counties. There is one license available in both Lebanon and Dauphin counties; however, even if you are interested in a license in one of those counties, be aware that the PLCB requires that the full purchase price for the license be placed in escrow with the PLCB within two weeks of being notified that they were the successful bidder in the auction. As a practical matter, and as has been the case throughout the license auction process, that eliminates nearly all new restaurateurs or small business owners who do not have the cash immediately available to deposit with the PLCB. It is for that reason that the overwhelming majority of auctioned licenses have been sold to large convenience and grocery store chains.

While the PLCB may have thought they were helping the marketplace and providing additional licenses for restaurateurs, the reality is that because of the way the purchase structure is set up, the only beneficiaries of this license auction have been large grocery and convenience store chains that can afford to put hundreds of thousands of dollars of cash toward the purchase of a license.  So if you’re in the market and don’t mind bidding against large central Pennsylvania retailers, good luck.  Otherwise, consider purchasing an existing business or finding another option to obtain a liquor license.

Aaron Zeamer is an attorney at Russell, Krafft & Gruber, LLP, in Lancaster, Pennsylvania. He practices in a variety of areas including Business Law and Liquor License matters. Aaron works frequently with commercial real estate agents, brokers, restaurant and bar owners, breweries, distilleries, and wineries to facilitate the sale and transfer of PA liquor licenses.