Friday, August 05, 2016

New Roles and Strategies

I believe that we need to keep learning and growing.  I strive to achieve these goals.  Lately I have taken steps to reduce and refine my practice to a slower pace, so that I may take more time with my clients' matters, and also to stop and breathe a little on the weekends.  So far so good.   It will take us some time to adjust to this new role and strategy.  To the extent that I receive prospective client inquiries that I cannot timely handle, I will refer them to learned counsel for action.

I invite others of you who are climbing the ladder of partial retirement to suggest strategies that work for you!

Tuesday, August 04, 2015

Adopting a Pet in New Castle County, Delaware


Are you thinking about adopting or fostering a pet from an animal shelter in New Castle County, Delaware?  You are?!  That’s great!!  If you’re ready to be a responsible and loving pet owner, then you should visit Faithful Friends Animal Society.   Faithful Friends is a non-profit, No Kill shelter that does not euthanize animals to make space for others.  All cats and dogs in their care stay with them until forever homes are found.   Programs and services include rescue and adoption, healthy pet clinics, spay/neuter clinics, free pet food and supply bank, pet therapy services, and community outreach.

In addition to Faithful Friends, some other animal shelters to consider in New Castle County are Forgotten Cats, Inc., Delaware Humane Association, and Delaware SPCA.   The Petfinder web site is another good source of finding your new pet, and it provides helpful resources on pet care and pet adoption.  Please visit these shelters and Petfinder to learn more about their adoptable cats and dogs, volunteer opportunities and ways to donate. 

  by Kathy Eoppolo



Thursday, November 14, 2013

Mixed Message Anniversary

While we read of the 50th anniversary of the opening of I-95, and the halo effect that surrounds Pres. Kennedy because of the way he passed, it is also helpful to keep this in the context of the destructive partisan politics that Pres. Kennedy inflicted upon Delaware. Kennedy intentionally and maliciously delayed the completion of I-95 in Delaware and snubbed our excellent Senator Boggs because of the same sorts of childish petulant partisan politics that we see in Washington today.

We don't even need to hear their words, we can see the glint in the eyes of the politicians when they tap into that disruptive rhetoric. It is the glint in the eye that we see when someone tells a joke, only, the joke is on us. I am serious, you can literally observe this phenomenon. We are being played for fools by self-interested parties. Much like the ancient Roman government provided free entertainment ( Colosseum and other similar amusement parks ), and free food daily, to distract the population while they played their own brand of abusing society.

The failure and responsibility lies only with each and every one of us. We are responsible to put the right people in positions of leadership.

When its time to organize representation show up; and when it's time to vote, show up. Don't just sit mesmerized watching the game. Show up and own up to our responsibilities.

These are my opinions and likely only my opinions. I am ok with that.

Thursday, July 18, 2013

Delaware Public Benefit Corporation Legislation

Significant development in Delaware corporate law!

Governor Jack Markell just signed legislation (Senate Bill 47) enabling the formation of public benefit corporations in Delaware.

Corporations are eligible to form, convert or merge into a public benefit corporation in Delaware beginning August 1, 2013.

Monday, June 17, 2013

Regular Resume Tips

There are a lot of folks looking for work. Put yourself in a good position by having your resume in good shape to be read, and considered. Here are a couple of tips that you might find helpful:

1. Use an email address which presents a professional or at least neutral image. Avoid such names as : sweetie pie; hot4u; road racer; etc. While these may be just fine for your general correspondence, they are an immediate turn off to a potential employer looking for a conforming employee.

2. Capitalize your name correctly;

3. Don't use all caps, except possibly in the title line of the resume.

4. Read the ad, apply for the right position. Don't send a cover letter looking for dental assistant work to a job opening for an office worker.

5. Include all relevant information. Don't skip jobs, don't lie.

6. Spell Check.

Wednesday, March 06, 2013

2013 Blues Fest - Saint Georges, Delaware

Mark Your Calendars! June 15th, 2013 is the 2nd annual Saint Georges Blues Fest.

Tuesday, January 22, 2013

Hiring 3 Associates at Delaware Intercorp, Inc

Associate –– P/T Newark office position available for a responsible, honest, hardworking person with good people skills who isn’t afraid to learn and to work. Mix of sales oriented customer service, data entry, and correspondence. Must have good phone, written, and in-person communication skills; must be organized. Must be able to work pleasantly and productively in a team environment.

Currently three open part time positions, which can grow to full time as training, experience, and excellent reviews occur. Typically start at 15 hours a week during initial training, which usually gets increased rapidly to 20 or more hours per week, as the applicant proves their worth to the enterprise and absorbs initial training. Must be able to use Microsoft Outlook, Word, and Excel proficiently, and be able and willing to learn new computer applications.

A pre-existing knowledge of Quickbooks is a plus. Pay starts at $9.25 per hour. Merit increases and career progression available to be earned. Fast paced multi-tasking environment in a growing company. Must be able to maintain a pleasant disposition and positive attitude under stressful conditions. Mandatory drug and background screening for all employees.

Send resume to: careers@delawareintercorp.com , or mail to: Delaware Intercorp, Inc, 111 Barksdale Professional Center, Newark, DE 19711; or fax to (302) 266-9940.

Friday, June 15, 2012

Tomorrow ( June 16 ) is the Blues Festival in Saint Georges! It's for a great charity, CSO, inc, which is preparing to support the region in disaster relief and recovery efforts! It is being put on for us by Blue Horizon Promotions

It is from noon till 8pm at the old Commodore McDonough School... which is the location that CSO is recycling to be the multi-purpose disaster relief resource.

It will be a family atmosphere event, so bring 'em!

We will also be putting on a Bluegrass festival on July 14.

Wednesday, April 04, 2012

How FBAR Affects Business with Foreign Bank Ties

In 1970 the U.S. government passed the Bank Secrecy Act, aimed at discovering financial accounts and transactions that U.S. taxpayers held in foreign banks. Specifically, to ensure proper taxes were being paid on any income. The original goal of the Foreign Bank Accounting Reporting (FBAR) was to aid the Department of the Treasury in combating money laundering involving international criminal networks. It wasn’t until 2008, however, that the government defined more specifically who was subject to FBAR requirements.

FBAR enforcement authority lies with the Financial Crimes Enforcement Network, which authorized the Internal Revenue Service to enforce FBAR on its behalf. Therefore, it’s important to note that while you file FBAR with the Department of Treasury and it is enforced by the IRS, your filing of FBAR alone will not result in taxes owed. Although failing to include your foreign bank account on your tax return will result in penalties as the form data is shared. Your filing will also be shared among government agencies.

If you have more than $10,000 in foreign bank accounts you are required to file an FBAR form, Form TD F 90-22.1. You must file this form every June 30 or you will be subject to fines and potential jail time. So if you’re a business owner and have never filed a FBAR form and have more than $10,000 in foreign bank accounts, you best consider filing this year.

In 2011, the IRS offered an Offshore Voluntary Disclosure Initiative (OVDI) program which basically granted amnesty to anyone who had never filed or needed to file an amended FBAR form. It is not clear if they will offer the program again in the future. However, it is clear that failing to file the FBAR form will result in fines and even jail time. Your business’ CPA can tell you if you need to file an FBAR form. There are a few things to keep in mind however:

• U.S. taxpayers that have more than $10,000 in a foreign bank account at any one time throughout the year must file an FBAR form.

• You must file annually and the FBAR form must be received by the Department of Treasury no later than June 30. Not mailed by June 30, received by June 30.

• Electronic filing is not available and you cannot request an extension.

• FBAR applies to businesses as well, but not to individual officers with signature authority over a business account (they would still need to file if their personal account met the requirements).


Typically, the IRS will not prosecute someone who voluntarily comes forward and admits they failed to file, even if it’s outside the voluntary disclosure period. So if you missed the June 30 deadline and/or the OVDI program deadline, you should still file your FBAR form before the IRS figures out you should have. Your CPA can provide you with guidance specific to your situation and provide a detailed picture as to what fines you may face.

If you are required to file the FBAR form and you fail to do so voluntarily, you will be subject to fines and even jail time. The fines start at $100,000 or half the value of the account, whichever is more, per year. That’s a pretty steep penalty for not filing. And while there has been a concerted effort by many to reduce the penalties or burden of filing FBAR, you’re still better off voluntarily filing than waiting for the IRS to catch you.

The form itself is fairly straight-forward. Part I is all about the filer: your EIN, address, business name and so forth. Part II collects all the data on the foreign bank accounts that are owned solely. This includes the maximum value of the account, its type (i.e. bank, securities or other) and where the funds are held. Part III of the FBAR form is similar to Part II, but is for foreign bank accounts that are jointly owned. The same information is required in Part III as in Part II, but you must also provide the name and, if known, identification number of the person or entity with which the account is jointly held. Part IV is if you have foreign accounts in which you have signature authority over, but no financial interest. Part V is for those eligible to file a consolidated FBAR. Your CPA can assist in determining which parts of the FBAR form you need to fill out.

If you haven’t filed an FBAR form and are required to do so, contact your CPA immediately and schedule a meeting with them. It is important that you file the FBAR form voluntarily, or else you will be subject to hefty fines and even jail time. Save yourself a future headache, by filing now. For more information on Filing FBAR forms, visit the Internal Revenue Service or call toll free 1-800-829-4933 for businesses or 1-800-829-1040 for individuals.


By Grant Webb with Bisk Education. For more than 40 years Bisk has been training accountants and financial professionals to pass the Uniform CPA Exam so that business owners whose accounts require FBAR form processing have a dedicated and licensed professional to facilitate these processes.

Wednesday, May 04, 2011

The Sad State of Dispute Resolution- Why Can't We Just All Get Along?

Where is the best venue for dispute resolution?

I guess that one way of looking at it depends on where you stand in the dispute.

Your every day average Joe figures to have their best shot in a courtroom, possibly with a sympathetic jury. Businesses tend to favor a professionally managed arbitration proceeding.

The US Supreme Court has recently announced will take up a new arbitration dispute in the fall (CompuCredit Corp. and Synovus Bank v. Wanda Greenwood, 10-948) that is in line with this way of thinking. The Washington Post reported on it earlier this week:

Supreme Court to hear new arguments over arbitration between customers and companies


Perhaps the question best asked here is not what is the best venue for dispute resolution, rather what is the best deterrent to prevent disagreements from escalating into full blown disputes in the first place?

This blog has shared some perspective on his issue, particularly as it relates to the State of Delaware, in the past (here and here).

Are there alternatives?


Monday, January 31, 2011

Universal Recycling Bill

Do you hate separating out your recyclables, paying to have them picked up, or taking them to the recycling center? So much so, that you don’t recycle? Well, no more. A new law was signed Spring of 2010 to offer curbside recycling throughout the state of Delaware.

Starting in fall 2011, recycling bins and a regular recycling collection will be provided to all single-family homes. This service will be expanded to businesses and apartments over the next few years. The goal is to reduce the amount of trash that goes into expensive landfills, thus reducing the cost to the people of Delaware and reducing pollution as well.

The law eliminates the 5 cent deposit on bottles and replaces it with a 4 cent recycling fee. This fee will end by December 1, 2014 or possibly sooner if the recycling fee raises $22 million total. This fee creates the Delaware Recycling Fund, which will help purchase the bins and other equipment needed.

Thursday, January 27, 2011

Position Available

Delaware Intercorp wants to expand their company with a new team member. They are looking to fill a part time office position for a responsible, hardworking person with good people skills who isn’t afraid to learn and to work. The skills needed for this position are good phone, written and in person communication skill. The applicant must be organized with a high attention given to detail. Proficiency is needed with Microsoft Outlook, Word and Excel. The applicant must be able and willing to learn new computer applications in a fast paced multi-tasking environment that is their growing company.

Applicant must be able to maintain a pleasant disposition and positive attitude under stressful conditions. The compensation will start at $9.25 hourly rate and schedule advancement at 6 months and 1 year. The schedule will be Monday through Friday from 10 am to 2pm each day. These twenty hour weeks will start a transition to thirty hours per week within several months as training progresses. There are mandatory drug and record screenings.

Send resume to: Delaware Intercorp, Inc, Attn: Angelica Endres, 113 Barksdale Professional Center, Newark, DE 19711; or fax to (302) 266-9940; or email to angelica@delawareintercorp.com

Wednesday, November 10, 2010

The President Shouldn't Travel

Really?  I thought one of our head of state's duties was to travel and meet other heads of state, and receive them here.  Sure, it would be great if that travel were free.  The truth is that travel for our head of state is expensive.  And it is necessary.

Recent media hoopla about it is just another example of the fraud that these political commentary and politicians are perpetrating upon the citizens of the United States.  To publish such absolute lies and propaganda goes beyond responsible commentary and is more like fraud.

I am not for or against a particular politician or candidate.  I am for honesty and integrity in our process, and for improving government.

There is a number of folks of various parties who make it their focus to negatively attack whoever and whatever decisions are made by our leaders.  Negativity for the sake of negativity is a form of that fraud.  I hope that most of us can see through the rhetoric.  Although, sometimes I wonder.

Wednesday, October 27, 2010

Loud Commercials - Where can we turn?

I am frustrated on a daily basis with the lack of our government's responsiveness to the millions of physical assualt that are perpetrated upon us by loud commercial broadcasts over the television... broadcasts where the volume of the commercial is significantly louder than that of the programming.

The FCC, in true bureaucratic form has this to say: 

Loud Commercials. The FCC does not regulate the volume of broadcast programming, including commercials. Surveys and technical studies reveal that the perceived loudness of particular broadcast matter is a subjective judgment that varies with each viewer and listener and is influenced by many factors, such as the material’s content and style and the voice and tone of the person speaking. The FCC has found no evidence that stations deliberately raise audio and modulation levels to emphasize commercial messages.


Manually controlling the set’s volume level or using the “mute” button with a remote control constitutes the simplest approach to reducing volume levels deemed to be excessive. Many television receivers are equipped with circuits that are designed to stabilize the loudness between programs and commercials. These functions usually must be activated through the receiver’s “set up/audio” menu. Should these techniques fail to resolve the problem, you may consider addressing any complaint about broadcast volume levels to the licensee of the station involved. Additional information about loud commercials can be found at http://www.fcc.gov/cgb/consumerfacts/backgroundnoise.html.
 
Talk about Noise!
 
Have there been any criminal assualt charges placed against the tv stations for bombarding us with those unwanted sound waves?  Maybe there should be.  Somehow there has to be some relief!

Thursday, October 14, 2010

Emily's Fight - Pizza Event!

Emily's Fight - a cancer fundraiser to help with Emily's medical expenses. 

Please support Emily Knorr as she battles brain cancer (Optic Glioma).

Sunday, November 7, 2010
10 am to 10 pm

RUDY’S PIZZA
612 PLAZA DRIVE
FOUR SEASONS PLAZA
NEWARK, DE 19702
302-737-4150

Just MENTION “Emily’s Fight” and
25% of your bill will be donated!!!
DINE-IN or CARRY OUT

Thank you to Rudy’s Pizza
http://www.rudyspizzaitalian.com
Rudy’s Pizza is also making a personal donation to this fundraising effort!!!

Wednesday, July 07, 2010

Important Words that become Impotent

I have become saddened by the overuse of some words.... words that used to have meaning to me.... cool words like "elite".  I hear it so much now that by my understanding of the definition, it is by definition no longer elite.  Other words that I now tend to ignore as they seem to be more hype and background noise than actual information exchanging vehicles... are:  new; best.  I found this list of the 10 most overused words in metal journalism, and found it to be interesting.  I didn't know what "metal journalism" was until I checked out the site.  I guess that phrase isn't overused.

Friday, May 14, 2010

Amazon fights for First Amendment and customers’ privacy rights

In the latest episode of financially strapped states that are trying to capture sales tax on online purchases...

Amazon denies North Carolina’s request for tax-related information.

The online retail giant has already provided the State with customer order data; however, they are refusing to disclose more personal details. In a complaint filed in Federal District Court in Seattle, Amazon argues the audit violates the First Amendment and customers’ privacy rights.

Federal law prevents states from requiring out-of-state retailers to collect sales tax if the company does not have a physical presence in that state.

I guess that law was enacted during the era of fiscal responsibility?


Monday, May 03, 2010

What About Privacy?

Why is it that when a new surveillance camera is installed, there is a general outcry about our privacy being invaded? Yet…every teen and their mother, who have cell phones, think nothing of filming whatever or whomever they find of interest and making those recordings quite public, by posting them on the internet. Is that not an invasion of privacy?

The intent of surveillance cameras is not to invade one’s privacy, but to protect the victims of potential or actual wrongdoing. Due to public access to posted viewing materials, there are individuals who find themselves, explaining to various authorities, why at a specific place and time, they were engaged in an activity, which was not safe, lawful, sensible or which lead to adverse consequences. These individuals are explaining themselves, not because of surveillance cameras, but because they’ve experienced their 15 minutes of fame on the internet.

We may want to re-think before “coloring outside the lines” because someone, who is not concerned with your privacy, is sure to be watching…and maybe recording.

Monday, April 19, 2010

This blog has moved


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Monday, March 08, 2010

None Of The Above

Many folks, including myself, are sick and tired of the partisan politics that has stagnated our government.  I refer to both primary parties.  It seems that almost all we hear regarding the federal political process is bickering, fear mongering, and name calling.  Isn't it time that we sent our people in Washington a message, that they should get back to the work that we sent them to perform?

When I see international news stories about "radical" this and "radical extremist" that, I now for the first time see echoes of this type of behaviour within our own country.  I hear myself talking to the television, saying... "you can't really believe that.... right?".  We have a fair number of our own radical extremists.  We should learn to recognize them and keep their rhetoric out of the governmental process of this, our government.

I think we need two things:  first, we need to get at least one more political party, preferrably two more, significantly placed in national government.  We need to do this to bust up the dog and pony show that the two primary parties have placed on stage for us;  secondly, we need to vote the radical extremists out of office, and put people in there who are there to do a job.