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McBrayer Blogs

Showing 5 posts from June 2014.

Does Your Business Use Surcharges?

On January 27, 2013, it became legal for retailers to impose a surcharge on consumers using a credit card at their business. The surcharge was a key provision in a settlement stemming from a class action suit brought by several retailers against credit card companies. The permissible surcharge amount depends on how much is paid by the merchant in processing fees, but can range from 1.5 to 4% of the purchase price. More >

Utility company acquires assets to expand customer base

American Water Works, a company that has operations in a large number of states, has now made a deal to acquire the water and wastewater assets of Millersburg, Kentucky. Up to this point American Water has only had a small presence in our state. More >

The Tax Risks of Misclassifying Employees

Over the last few years, worker classification initiatives have been a top priority for the Internal Revenue Service (IRS), Department of Labor (DOL), and state agencies. In 2011, the IRS and DOL signed a memorandum of understanding in an effort to jointly increase worker misclassification audits. Pursuant to the memorandum, the DOL now refers wage and hour investigations involving IRS employment tax compliance issues to the IRS. More >

Small businesses in Kentucky require additional guidance

There is often a great deal of fluctuation when it comes to the flourishing of small businesses. Though Kentucky has been pushing for small businesses in our state, announcements for new businesses has been lower in 2014 than it was at the same time in 2013. More >

Before Taking The Wheel, Take A Hard Look

When it comes owning a business, some people like starting from scratch. Others prefer to have a foundation already established when they take the reins. There are pros and cons to both, but one should never think that by purchasing an existing business that they are minimizing their legal or financial risks. Just like starting your own, the first step to buying a business is determining what the best industry is for you, where you would like to be located, etc. - the generalities that only you can determine. The second phase, known as the "due diligence" phase, is a more fact-intensive process and may require more than one set of eyes. It is during this time when you review and verify information about the subject business. An attorney and accountant can offer invaluable assistance in this process. There are numerous things to consider, not all of which can be discussed at length herein, but this list should serve as a starting point for some of the most important considerations. More >

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