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When A Retail Tenant Goes Dark – Part One

Despite strong consumer confidence and the lowest unemployment level in a decade, retail defaults this year are expected to surpass those in 2009 when the economy was in the throes of the Great Recession. Sorry, We’re Closed, The Economist, May 13, 2017.  This general trend means brick-and-mortar shopping center owners and their property managers are increasingly facing the variety of … Continue reading »

American Tax Payer Relief Act 2012

The Estate Planner’s Guide to the “Deal”

The business attorney’s focus when advising a client selling a business is necessarily the transaction itself. Primary considerations typically include maximizing the purchase price, reducing the income and other (e.g., real estate excise) taxes resulting from the transaction, and minimizing post-transfer contingencies placed upon the seller’s receipt of the sale proceeds (e.g., earn-out provisions). Although all of these factors are … Continue reading »

Washington’s New Minimum Wage and Sick Leave Law: Initiative 1433

Blog post written by Sara Campbell and Jay Corker Free. Initiative 1433 was approved by Washington voters on November 8, 2016.  The measure gradually increases the statewide minimum wage to $13.50 per hour by 2020, and requires employers to provide paid sick leave for workers beginning in 2018. Minimum Wage Increases Imposed by I-1433 Beginning on January 1, 2017, the … Continue reading »

Updated Fair Labor Standards Act Overtime Regulations

The new regulations, which go into effect on December 1, 2016, are expected to significantly increase the number of employees eligible for overtime compensation. Continue reading »

My LLC is Manager-Managed – Does it Matter?

Given its flexibility regarding structure and tax treatment, limited liability companies (LLC’s) remain one of the most popular entity types in the State of Washington for real estate and business ventures.  When forming a new LLC, or purchasing interests in an existing LLC, you will be faced with whether the LLC is or will be manager-managed or member-managed.  This is … Continue reading »

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