SederLaw

The sale price is only part of the story.

For Massachusetts business owners, the structure of a sale can significantly affect what they ultimately keep. Asset sales, stock or ownership interest sales, purchase price allocation, installment payments, and entity structure can all create very different tax outcomes.

Seder Law’s latest blog explains what sellers should understand before negotiating a business sale.

Read the full alert on our website: https://sederlaw.com/massachusetts-tax-implications-of-selling-your-business/

Fair does not always mean 50/50.

In Massachusetts divorce, equitable distribution gives courts broad discretion to divide assets and debts based on the circumstances of the marriage, including income, contributions, future financial needs, and earning capacity.

Seder Law’s latest blog explains how marital property is evaluated, what factors judges consider, and why preparation matters.

Read the full alert on our website: https://sederlaw.com/what-is-equitable-distribution-in-massachusetts-divorce/

What Is Equitable Distribution in Massachusetts Divorce? Learn how equitable distribution works in Massachusetts divorce, including how courts divide assets, debts, and property fairly.

Massachusetts estate tax planning has changed, and many families have not revisited their plans since the updates.

A few points worth knowing:

• The Massachusetts estate tax exemption increased to $2 million (retroactive to January 1, 2023), and includes a $99,600 tax credit.
• The former “cliff effect” is gone, only the amount above $2 million is taxed.
• Out-of-state property can reduce the taxable Massachusetts estate on a proportional basis.
• Proven planning tools still matter, including annual gifting, charitable giving, and trusts that align tax strategy with family goals.

Read the full insight on our website.

Attorney Spotlight: Todd Rodman

Todd Rodman is a Partner in Seder Law’s Real Estate and Land Use practice group and a go-to advisor for clients navigating complex deals, challenging sites, and high-stakes approvals across Central Massachusetts and beyond.

Todd represents a wide range of real estate stakeholders, including individuals, development companies, pension funds, REITs, financial institutions, and nonprofits, in matters involving the acquisition, development, leasing, permitting, construction, and financing of commercial and residential properties.

With an M.S. from MIT in Real Estate Development and Finance, Todd brings a practical, finance-forward approach to every transaction, helping clients align strategy, risk, and results. His experience also includes serving as General Counsel to a regional supermarket and shopping center company, giving him an owner-operator perspective that resonates with business leaders and developers.

Todd’s impact extends well beyond the closing table. He has chaired the Mayor of Worcester’s Ad Hoc Zoning Committee and continues to serve on the Mayor’s Brownfields Committee, alongside leadership and board roles supporting organizations that strengthen the region, including the Worcester Regional Research Bureau, Inc. Bureau and Community Legal Aid.

Connect with Todd: https://lnkd.in/e-h_JaEJ

If your business receives an IRS audit notice, the outcome often turns on one thing, how well your records support what you filed.

In our latest insight, we break down:

Why businesses get selected for audit (common triggers and inconsistencies)
The three audit types, correspondence, office, and field audits
What documents the IRS typically requests, from bank records to payroll filings and accounting software reports
The most common outcomes, and what to do if you disagree with the findings

Read the full insight on our website: https://sederlaw.com/what-to-expect-from-an-irs-business-audit/