The Basics – Federal Estate and Gift Taxes 101

Since 1976 the federal government has had a unified estate and gift tax. Generally, under this system each individual gets a tax credit which can be used to shelter a certain amount of gifts made either during life (in which case the credit is applied against the gift...

An Introduction to the Family Business Practice Group

We hope you will enjoy this inaugural issue of the Family Business Advisory, which is intended to inform family businesses about issues and developments in the law affecting family and closely held businesses. Wiggin & Dana represents a wide range of family...

Failure to Pay Overtime: A common and Costly Mistake

The first an employer becomes aware of a wage and hour complaint is often when the Connecticut Department of Labor’s (DOL) Wage and Workplace Standards Division investigator appears on the doorstep. The DOL has jurisdiction over virtually all employers, even the...