New Year - New (Extended) Tax Laws

The Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010. (The "Act")

"Christmas reminds us we are not alone. We are not unrelated atoms, bouncing and ricocheting amid aliens, but are a part of something, which holds and sustains us. As we struggle with shopping lists and invitations, compounded by December's bad weather, it is good to be reminded that there are people in our lives who are worth this aggravation, and people to whom we are worth the same.

Recent oral arguments presented by attorney Dan A. Penning, before a Michigan Court of Appeals panel of judges, resulted in a unanimous 3-0 vote in which the Appeals judges upheld the trial court’s decision dismissing the case.

Your College Student Needs a Financial and Medical Power of Attorney Form

Dan A. Penning

Voted Best Lawyer / Law Firm Leelanau County

"2010 Grand Traverse Insider People's Choice Award Winner"

Thank you to all who voted. We appreciate it!

Dan A. Penning

As a majority of Michigan children begin school this week, there are a few things parents can put in place now that will help their children and themselves address an unexpected emergency situation if it should arise.

Naming a short-term guardian for your children

"No Dad, I have to go for the team."

At the end of July, a federal court in New York issued a decision that put a high price on "open-source" or "free" software. Companies are looking more and more closely at ways to cut expenses, and using open-source software is one way to take advantage of software licensing without purchasing software. Open-source software, however, does not fall outside the bounds of copyright law. Contrary to conventional wisdom, it is not in the public domain.

Several weeks ago, I shared a poem written by Emily Perl Kingsley entitled, "Welcome to Holland." (click here to read the "Holland" Reflections blog post) The poem reflects Kingsley's experience of raising a child with a disability to help people who have not shared that unique experience to understand it and in some small way imagine how it would feel.

We were doubly blessed in January, 1995 with twin boys. Both weighed in at 40 pounds. One was blond and one was dark-haired. There it was - our family complete - three boys under 2 1/2 years of age. Do you remember the poem, what are little boys made of? "Snails, tails and puppy dog tails." Our lives were busy with diapers, bottles, and watching in amazement how our world went from one to three.