Under the federal Fair Labor Standards Act (FLSA), employers must pay an employee an overtime rate of at least one and one-half times the regular pay rate for any hours in excess of 40 hours a week. There are exemptions from this requirement for several types of employees, including employees in executive, administrative, or professional [...]
The designation of an executor for a will is one of the critical steps in effective estate planning. The executor will be the individual responsible for the administration of the estate. He or she must execute the necessary documents to submit the will for probate. Then the executor must gather all of the testator’s (person [...]
Some 20 years ago, a World War II veteran and prominent sculptor won a government competition to sculpt a memorial to Korean War veterans in Washington, D.C. His creation depicts a platoon of stainless steel, larger-than-life foot soldiers arranged in what has come to be called “The Column.” Five years later, another veteran, an amateur [...]
For over 30 years, the federal government has been using tax incentives to help preserve historic buildings. Originally, federal law allowed accelerated depreciation on rehabilitated buildings, but subsequent changes have made preservation and revitalization efforts even more attractive to taxpayers. Today, there is a general business credit equal to 20% of qualified rehabilitation expenses for [...]
In separate cases, two public school students used MySpace to post disparaging comments about each of their principals. Each of the students was punished with a suspension from school, and each made a federal case out of it, literally, by suing on the basis of alleged infringement of the right of free speech. Both cases [...]
An S corporation is a form of business classified for federal income tax purposes as a corporation that has elected to be taxed as a pass-through entity, in a manner similar to a partnership or sole proprietor. Unlike a regular corporation, or C corporation, an S corporation (both names derive from sections of the Internal [...]
Azad and Anoop were friends and frequent golf partners. The friendship was no doubt strained when they became adversaries in litigation arising from an injury to Azad during a golf outing. A shot struck by Anoop hit Azad in the eye, causing a serious injury. There was a factual dispute as to whether, when he [...]
A permanently disabled Medicaid recipient residing in a nursing home challenged an informal rule issued by the federal Department of Health and Human Services which requires that, for purposes of determining the benefits due to a Medicaid-eligible individual, states must consider income placed in a Special Needs Trust for that individual’s benefit. (Medicaid provides joint [...]
Theodore entered into an installment contract with a corporate creditor for the purchase of a new automobile. A few years later, he defaulted on his installment payments, and the creditor repossessed the vehicle. Not long after that, Theodore filed for bankruptcy in federal bankruptcy court. Needing his car to commute to work, he requested that [...]
Persistently increasing college costs may have joined death and taxes as inevitable facts of life. Still, it is usually possible to soften the blow of escalating costs of higher education by taking advantage of an assortment of income tax breaks provided by the federal government. The options and their ramifications for your tax bill are [...]
Wagner, Johnston and Rosenthal P.C. provides a range of legal services in the following areas:
Click on a topic to the left to learn more.
Our attorneys provide the most comprehensive legal service around. If you are an entrepreneur or small business in a bind, let us assist you. We pride ourselves in providing excellent service to our clients in a range of legal areas. With decades of experience in areas of practice from commercial law to health care and taxation, Wagner, Johnston and Rosenthal P.C. can help. Click on a name to the left to learn more about each attorney and their specialties.
Wagner, Johnston & Rosenthal represents a broad range of privately held businesses, executives and entrepreneurs. While a majority of the Firm’s clientele is based in the greater Atlanta area, the Firm also services clients located throughout the United States as well as in foreign countries.
The industries the Firm represents are as diverse as the economy: manufacturers and service industries, real estate developers, financial concerns, lending institutions, health care professionals and facilities, benefit consultants, software and technology developers, public service agencies, investment partnerships, travel agencies, private schools, engineering concerns, leasing companies, telecommunications concerns, hotel developers, franchisors and professional sports teams.