A covenant not to compete on the part of the seller is similar to title insurance to the buyer of the business. It prevents the seller from competing in the same industry for a specified time period and within a specified geographic range. In this sense, it protects the buyer from the loss of value tied to…

The massive COVID-19 relief bill signed by President Trump on December 27, 2020, contains a variety of tax breaks and authorizes direct payments to eligible individuals (see right-hand box). The law is titled the Consolidated Appropriations Act of 2021 (CAA) but two sections of it are called the COVID-Related Tax Relief Act (COVIDTRA) and the Taxpayer…

Even in normal times, elderly Americans are vulnerable to con artists. But the COVID-19 pandemic — which has disrupted most seniors’ regular activities and cut many off from face-to-face contact with family — has raised the threat. What type of scams do fraudsters use to target this population and how can you help protect your elderly…