FOS

Congress was busy at the end of 2022. To make it easier for U.S. workers to fund their retirement plans, Congress passed the Secure Act…

Many employers require that employees enter into covenants not to compete, which temporarily restrict departing employees from working for or starting a competing business. Employers…

The IRS has changed from Grinch to Santa for Third-Party Payment Platforms (“Platforms”) such as Venmo, PayPal and Cash App. Many businesses accept payments from…

2022 was a busy year for FOS and our clients. Thanks to medical advances, our relationship to the COVID-19 virus moved from the battlefield to…

The downtown intersection of Water Street and Michigan Avenue has been notoriously perilous, with left-turning vehicles seemingly forgetting they share the intersection with pedestrians. After…