Staying in a vacation rental can be riskier than staying in a hotel, which is part of the heavily regulated hospitality industry. The fantasy of escaping the impersonal, sanitized trappings of ordinary hotels is appealing, but leaving behind those tightly controlled, often cookie-cutter accommodations sometimes comes with its own risks — horrible hosts, dysfunctional bathrooms, and lots and lots of bugs. And there’s no front desk to call. But a little prep and research ahead of time is going to pay dividends. Vet and verify the host. There have been well-publicized incidents of vacation rentals being owned or hosted by convicted criminals and sex offenders. Some (AirBnB), but not all, of the well-known booking sites conduct background checks of owners for felony convictions or sex-offender registrations. More cities are passing laws requiring owners of vacation rentals to have a criminal background check first. Individuals with verified profiles have shared their Facebook account or provided government-issued identification. Host reviews can reveal a lot about the person you’ll be staying with or renting from. Most states have a searchable sex-offender database. If you’re traveling with children or if you’re alone, you should check the database for the state in which your rental is located. Avoid the phishing scam. This is how it works: you think you’re booking a beach house for the week. You’ve been e-mailing with the owner for months and have even wired her your payment. But when you get there, you discover that the real owner had absolutely no idea you were coming. What happened? Either the owner’s e-mail was effectively hijacked by someone who directed all communication—and payments—to himself. Or the scammer had re-created an otherwise legitimate listing on a competing site, drawing prospective travelers to himself. The best way to avoid getting duped is to do some research on your chosen property and its owner before paying your deposit. Conduct an online search for the owner’s name, the property address, images of the property, and, if possible, who owns the rental website and who pays the property taxes. If you notice any discrepancies, or if you find the same advertising text or photos posted by two different owners, think twice about renting the property, especially if you have been asked to pay the rent in full by wire transfer or a similar method. You should also be wary if the owner asks you to conduct business away from the vacation rental website’s communication system. Scammers try to lure prospective renters away from the official communication platform to fake websites so the renter will not realize that a scam is taking place. Check the URL of any website you are asked to switch to and be especially wary of owners who want to conduct business away from the vacation rental website’s official payment system. Direct all your correspondence through the booking site’s own secure e-mail system and never, ever wire money for a rental. Instead, use the site’s own payment channel when available, or pay with a credit card that offers fraud protection. The bait and switch. So what happens when your dream rental doesn’t live up to expectations? What if it’s downright uninhabitable? Most of the major rental sites offer some sort of guarantee against rental fraud or serious misrepresentation of a property—for example, it doesn’t have as many rooms or bathrooms as advertised, it’s in a different location, or it’s unclean or unsafe. Most sites offer rental protection automatically when you use their payment system; at some you can pay for additional coverage. If a site doesn’t offer any such protection, be cautious. Most travel insurance policies won’t cover you either. The terms, conditions, and payouts for these policies vary from site to site (so read the fine print carefully). But the basic procedure is similar: take photos and contact the owner and the booking site immediately. Simple problems like a broken appliance can often be addressed quickly, especially if you’re renting from a management company with on-site staff. If the situation is more serious, the rental site or agency should help you find alternate accommodation or get you a refund. If you’re in the midst of a vacation rental nightmare or recovering from one, our attorneys can help. We can write a letter or make a phone call on your behalf to unhelpful rental owners or management companies to get you the attention that you deserve. If you are a LegalShield® member, you have an attorney in every state available to help you. You don’t have to take “no” for an answer and you don’t have to settle for “not good enough” when you and your family are experiencing a vacation rental nightmare.

Is probate something that should be avoided? In Pennsylvania, the court-supervised process to determine the deceased person’s assets, take care of their debts, and make distributions to beneficiaries is called “Probate.” Probate allows some very important things to take place making the administration of a deceased person’s estate more orderly. The process begins with validating the Will, notifying potential beneficiaries of the death, and appointing someone (called an “Executor” or “Administrator”) who has authority to collect and sell assets, pay creditors, pay inheritance taxes and distribute assets to beneficiaries. The court is not actively involved in the process unless someone with an interest in the estate asks the court to get involved. Some examples of the court’s involvement include giving the Executor authority to sell assets, providing oversight to Executors or Administrators who are performing their duties with diligence or in accordance with applicable law, and reviewing accountings of the administration of the estate. Some believe that probate is expensive or time-consuming. Neither of these are necessarily true. The filing fees for probate are relatively low in comparison to other states. The length of the probate process is mostly determined by the diligence of the Executor and the ease by which the assets in the estate can be liquidated and distributed. My family member just passed away; is probate necessary? Probate is not always necessary. The types and titling of a deceased person’s assets dictate whether probate is necessary. Assets owned individually by the deceased person go through probate. Examples of these assets include a residence, rental properties, bank and investment accounts, individually owned stocks, and small businesses. Assets that do not need to go through probate include retirement accounts (such as IRAs or 401(k)s) and life insurance policies that list a beneficiary, do not go through the probate process.  Property held in a living trust or funds in a payable-on-death (POD) bank account also transfer without the need of probate.  However, if the deceased person owns property with someone else with no right of survivorship, probate will be necessary. Does having a Will avoid Probate? Having (or not having) a Will does not determine whether probate is necessary. The types of assets that the deceased person owns and how they are owned or titled is the factor that has the most influence on whether probate is necessary. Does Probate increase inheritance taxes? Pennsylvania inheritance tax is technically a tax on the beneficiary’s right to receive a deceased person’s property. It is assessed on most assets, regardless of whether probate is necessary or not. It is assessed against assets that pass pursuant to a Will and the law of intestate succession. Tax is also due on assets that pass by virtue of a beneficiary designation on an account. The amount of tax a beneficiary pays depends on two things: 1) the value of the property they receive and their relationship to the deceased person. Pennsylvania inheritance tax has four rates: 0% on assets passing to a surviving spouse, 4.5% to children and grandchildren. 12% to siblings and 15% to everyone else. Probate can reduce the amount of inheritance tax paid. This is because the probate process usually includes filing an inheritance tax return that lists all of a deceased person’s assets (whether going through probate or not). The Executor will also include the deceased person’s debts and other expenses on the return that serve as deductions, thereby reducing the amount of tax paid. If an inheritance tax return is not filed, each beneficiary who receives assets will be sent an invoice calculating the amount of tax due. This invoice is misleading because many beneficiaries do not understand what deductions are available to reduce the tax bill and pay too much in taxes. How long does the Probate process last? The length of time of the probate process depends on the assets, the capabilities of the Executor or Administrator, and whether there are any disputes. Also, the time can vary based on whether there is a Will, whether the beneficiaries can be easily located. Some assets, such as bank and investment accounts, are relatively simple and easy to administer. Others, such as real estate, small business interests, and certain stocks, are more time-consuming. It takes a good deal of time to prepare real estate for sale, market, and sell it. Small businesses are a particular challenge to sell, especially if the deceased owner did not have a solid succession plan in place. Administering an estate can be confusing and time-consuming for someone who has no experience with it. Some Executors choose to try to handle things on their own (without the assistance of an experienced estate administration attorney or accountant) and consequently struggle to accomplish all of the tasks quickly and efficiently. There’s an inevitable “learning curve” that they must undergo and that always causes things to be delayed.   Sometimes Executors are unmotivated to administer estates for personal reasons. This can lead to significant dissatisfaction and create disputes and dissension with beneficiaries. Disputes with the Executor or among beneficiaries can significantly delay the completion of probate. Family members sometimes hold grudges from long ago hurt feelings and those have a tendency to come out as disputes when a parent’s estate is being administered. Arguments over unwritten promises by a parent or loans or advances received by one family member by a parent are not uncommon. Beneficiaries sometimes feel that an Executor is not treating everyone fairly or is not performing their duties as quickly or as well as expected. If the court is asked to intervene to resolve disputes, the litigation process will delay the completion of the probate. Our probate attorneys help Executors and Administrators close and settle estates as efficiently and quickly as possible. Because we have years of experience with estate matters, clients seek out our services throughout Pennsylvania. Wherever your location, our probate lawyers make the process easy for you.

August is National Black Business Month in America, a time when individuals and businesses recognize Black-owned businesses across the country. The largest subset of People of Color (POC) small business owners in America, Black entrepreneurs are an essential part of our small business economy. This month traces its history back to 2004 when Frederick E. Jordan, an engineering entrepreneur, teamed up with John William Templeton, president and executive editor of scholarly publishing company eAccess Corp to start the yearly event. Jordan felt compelled to highlight and uplift Black business owners like himself after reflecting on the challenges he faced as a new business owner. When Jordan began his firm in San Francisco in 1969 he struggled to get financing. And though today he’s the successful owner of F.E. Jordan Associates Inc., a company that’s done work around the world, he realizes the cards are still stacked against young Black entrepreneurs. Here are 7 amazing facts about black-owned businesses: 1. Being Their Own Boss was the Motivation The majority (36 percent) of Black small business owners decided to go into business for themselves because they were ready to become their own boss. Twenty-four percent wanted to pursue their passion, 17 percent were inspired with a new business idea, and 17 percent were dissatisfied with corporate America. The plurality (42 percent) of Black entrepreneurs are very happy as small business owners. 2. There are nearly 3,000,000 Black-Owned Businesses Black-owned businesses with no employees in the United States increased 19.2% between 2012 and 2017 totaling 2,951,000 Black firms. Businesses with no employees refer to non-employer firms (for example sole-proprietorships, partnerships with no paid employees). 3. Black Business is Big Business Minority-owned businesses bring in $1.3 trillion in annual receipts. 4. The Ladies are Rocking It Out! 36.1% of all Black-owned businesses are owned by women—higher than any other racial group. 5. Black Business Means Jobs Blacks or African Americans owned approximately 124,551 businesses with employees, with about 28.5% (35,547) of these businesses in the Health Care and Social Assistance sector, the highest percentage of any minority group. 6. COVID Pandemic – Adversity to Opportunity In the immediate aftermath of the COVID-19 pandemic, upward of 41% of all Black-owned businesses in America closed their doors for good versus 20% of all active U.S. businesses. After the initial impact of COVID shutdowns was felt, thousands of Black entrepreneurs turned adversity into opportunity by starting businesses of their own. By the end of 2020, there were more new Black-owned businesses proportionate to the total population than at any time in the last quarter-century. On average 380 out of every 100,000 Black adults became new entrepreneurs during the 2020 pandemic, up from 240 in each of the prior two years. 7. Why are there so few Black-owned businesses? It’s true that the numbers should be higher. African Americans make up more than 13% of the U.S. population, but only own 7% of the businesses there. The answer to this question will vary depending on whom you ask, but most agree that racism, discrimination, and predatory lending are all factors because many aspiring Black business owners have been unfairly turned down by banks when applying for small business loans. On average, big banks approve around 60% of loans applied for by white small-business owners, 50% by Latinx small-business owners, and 29% by Black small-business owners. Another factor is that there is a lack of economic and business resources in African American communities. This leads to a lack of education on how to properly start and manage a successful business. Despite the dour news of the racial funding gap, however, there are encouraging signs for the growth of the Black business community. Fiffik Law Group regularly advises black-owned businesses. Our business attorneys help with all aspects of starting, funding, and growing black-owned businesses. Contact us for a consultation about your business.

August marks National Black Business Month, a month in which Black businesses and Black entrepreneurs are recognized and celebrated for their successes, milestones, and historical progress. The past year and a half has disproportionately impacted Black businesses being forced to close during the pandemic, namely because of a lack of access to capital, resulting in a 40 percent drop in Black business ownership. In spite of it all, Black businesses continue to grow and succeed – black businesses and women-owned businesses have persevered despite the setbacks caused by the pandemic. This report shows over sixty percent of black business owners plan to expand the business within a year, while over fifty percent plan to invest in marketing and extra staffing. Still, recognizing, supporting, and celebrating National Black Business Month this year may be more important than ever as Black businesses continue to recover from the economic losses caused by the pandemic. Overall, the most common downfall of black-owned businesses is a lack of access to capital. Many new business owners choose to front the startup with their own cash, a risky venture to say the least. Take a look at these staggering black-owned business statistics: 44% of Black business owners use their own cash to start their venture 58% of Black business owners said their business’s financial health has been “at risk” or “distressed” during the pandemic 37.9% of Black business owners say they have been “discouraged” from apploying for business loans The Answer to Access to Capital – CDFIs A helpful answer to the question concerning a business’s access to capital is the use of CDFIs. Community Development Financial Institutions share a common goal of expanding economic opportunity in low-income communities by providing access to financial products and services for local residents and businesses. Whether it’s the credit union down the street or a nearby small business loan fund, your community may be home to an organization known as a CDFI. CDFis can be banks, credit unions, loan funds, microloan funds, or venture capital providers. CDFIs help families finance their first homes, support community residents starting businesses, and invest in local health centers, schools, or community centers. CDFIs strive to foster economic opportunity and revitalize neighborhoods. There are certified CDFIs scattered through every state. You can find a list of Pennsylvania CDFIs here. If you require any further business services, the business attorney team at Fiffik Law Group is always available to assist you. Reach out if you have any further questions.

The Disabled Beneficiary Someone who is unable to manage their financial affairs or who is eligible for government benefits, such as Medicaid or supplemental security income (“SSI”) benefits would be someone who is a “disabled beneficiary” for purposes of this post. Gifts to disabled beneficiaries demand special attention and focus. The SSI program has strict limits on the amount of income and assets you can have and be eligible for SSI. If you leave an inheritance to or name a disabled beneficiary on a beneficiary form, the asset transferred to the beneficiary could cause them to be in excess of income or asset limits and disqualify them for SSI. The beneficiary would be required to “spend down” the amount of the gift and then reapply for SSI. This wastes your money and causes a delay in the resumption of the beneficiary’s receipt of SSI benefits. In the event a disabled beneficiary does receive assets that could disqualify them, there are ways to avoid the problems. The beneficiary may be able to disclaim the gift or spend the gift on assets that do not “count” for SSI eligibility and thereby reduce the delay in the resumption of the SSI benefit. These rules are very technical and you should consult an attorney experienced in estate planning, elder law, or guardianship matters for assistance. If you leave the disabled beneficiary’s bequest to someone else with the understanding that person will “hold” the money for the beneficiary, this can cause many other problems. The person to whom you entrust the money has no legal obligation to spend the money for the intended beneficiary. Additionally, the bequest is also subject to that person’s debts and liabilities. If a creditor sues and gets a judgment against them, your gift could be at risk. We recommend that special needs or supplemental needs trusts be used to receive and hold any bequest or gift intended for a disabled beneficiary. These trusts have special terms that will not disqualify the disabled beneficiary’s eligibility for SSI or Medicaid. A trustee should be named who has a legal responsibility to spend the money in the trust for only the beneficiary. Administration of the trust is subject to oversight by the local courts in the event of any questions about the trustee’s management of the money. These trusts can be part of a Will or a stand-alone “living” trust that is created and funded before your death. Naming Your Estate as Beneficiary It is almost never a good idea to name your estate as a beneficiary of a life insurance policy, investment account, or qualified plan (for example an IRA, 401(k), qualified annuity). There are several reasons to avoid doing this. Naming your estate as beneficiary will cause those assets to be subject to the Probate process. Your assets that pass through Probate are subject to claims of creditors. You may think that you do not have many creditors but it may not always be that way. Perhaps you pass away with significant unpaid medical bills from a final illness or with debt incurred for something involving a loved one. In addition, many of the costs of Probate are related to the size of your estate. The higher the value of your probate estate, the higher the costs of the administration of your estate. With a little prudence, you can avoid that type of mistake. Naming your estate as the beneficiary of qualified plans can hasten the imposition of income taxes. If you pass those plans on to a spouse or others by naming them individually (or even through certain trusts), the beneficiary can continue to defer the income tax on those assets for a lengthy period of time. Your spouse can delay taking any withdrawals until reaching age 70 1/2 and can take only minimum required distributions thereafter for the balance of his or her lifetime. Children as beneficiaries can spread withdrawals out (and thus defer income taxes) over their life expectancy — perhaps that will be 30-60 years or more! If you name your estate, the income tax cannot be deferred longer than five years. The best course of action for married persons is to name your spouse as beneficiary. You should also list contingent beneficiaries because, in the absence of a named beneficiary, the assets will go to your estate. Avoid naming minors as beneficiaries (see below for more explanation). You can also name trusts as beneficiaries (especially for minors) and still retain most or all of the tax advantages above. Bequests and Gifts to Minors If you are providing for children or grandchildren under 18 years of age, you should never leave them a gift or bequest in their own name. This rule applies not just to bequests in your will but also to listing minors on beneficiary forms for life insurance, investment accounts, and qualified plans (IRA, 401(k), pensions). One significant problem with leaving a bequest to a minor is that the court will require that a guardian be appointed to hold and manage that minor’s bequest until the age of 18. You will not be in control of who the court appoints as the guardian and the proceeding will likely cost between $2,000 and $5,000. Another big problem is that you may not want the minor to have complete control of the bequest at age 18. Perhaps the minor is unable to properly manage a large sum of money at that age. In my practice over 23 years, I cannot recall one person who thought it was a good idea to leave money to an 18-year old. Minors who are disabled and receiving assistance such as social security disability and medicare or Medicaid require even more specialized planning. I’ll address the particular issues involving gifts to persons with disabilities in a separate post. A good way to avoid these problems is to include a trust for minors in your Will. Another is to establish a “living trust” (i.e. a trust that is established and funded during your lifetime). These trusts can receive any bequests to minors from a variety of sources. The trustee can hold and manage the money in accordance with your wishes as expressed in the Will or trust document and distribute the money to the child or grandchild when you deem it appropriate. That might be at age 18, 21, 30, or whenever. The trust can release lump sums of money at different ages. There are lots of possibilities. If you do include a trust in your Will or have a living trust for bequests to minors, it is very important that beneficiary forms for insurance, investment accounts, and qualified plans make specific reference to the trust and that bequest you are leaving be paid to the trustee in the event the recipient has not reached the age you deem appropriate for that person to have control of the gift. Failure to Understand How Your Assets Will Pass Upon Your Death Many people think that their Wills control how and to whom their assets pass upon their death. The reality these days is that many assets pass outside the scope of a Will. For example, assets titled jointly with another person often pass to the surviving joint asset holder. An example is a deed to a house titled to a mother and son with the right of survivorship. If the mother’s Will divides her estate equally between three children, the Will has no bearing on the transfer of the house upon her death. Her share of the house will pass to the son whose name is on the deed and the son will have no obligation to pay his siblings for the house nor will he be required to reduce his share of the mother’s estate passing to him by virtue of the provisions in her Will. Many people have bank accounts, investment accounts, annuities, or life insurance policies that have one or more designated beneficiaries. The beneficiary forms for these types of accounts will control to whom and in what amount the assets in the account pass upon the account holder’s death. In our practice, it is quite common that people do not know how they’ve completed beneficiary forms for their accounts or fail to have all of their children listed on the forms. They typically complete the forms when the accounts are opened based upon circumstances that are present at the time and forget to update the forms when things change. The account owner may misunderstand the meaning of the forms and complete them incorrectly. One thing I have seen many times is someone listing a single person on the forms, the intention being that the person will distribute the owner’s assets according to the Will. This can lead to some unintended consequences, unequal distributions of assets, and even adverse tax consequences. These problems can be avoided by engaging in comprehensive estate planning that takes into consideration all of your assets. The assets should be titled and beneficiary forms completed so that a single plan is effectuated. The Estate Planning team at Fififk Law Group is prepared to answer any further questions you may have about ensuring a secure estate plan for you and your family. If you’d like to speak to an estate planning attorney, check here.

Many have had to experience a loved one’s death and deal with the probate process. An executor is a person named in the Will whose job is to distribute the estate as the loved one intended. They have a duty, called a fiduciary duty, to act in the best interests of the deceased person’s estate. When a loved one dies, we hope that their Will and intentions are being carried out by the executor according to their wishes. It can be a difficult job, but most executors perform it well. There are those executors who do not do the job well, perhaps even engage in misconduct. We’ve represented many heirs who have suspected that an executor is being negligent, fraudulent, or untrustworthy. Here are nine signs that an executor is not doing their job properly and that you need to act: Ignoring the Beneficiaries. Part of the job of an executor is communicating with beneficiaries. Beneficiaries are entitled to certain notices and information. If the executor has not provided you with required probate notices or failed to respond to your requests for information, that’s a red flag that the executor is not doing the job correctly. Neglecting Duties. You would be surprised how often this happens. A person, maybe a sibling or relative, gets appointed as executor and then just does nothing. They refuse to move forward despite requests from beneficiaries to administer the estate. Perhaps they did not hire an attorney and do not know what to do or how to do it. Maybe the executor is not good with details and moving things along. Whatever the reason, an executor who neglects their duties is a problem that needs to be addressed. Missing Important Deadlines. There are several important deadlines for estate administration. Deadlines to send required notices to beneficiaries, for filing disclaimers of interests in the estate, to make an advance payment of inheritance taxes at a discount, filing the inheritance tax return, paying inheritance tax at face value, filing an inventory and status reports. There are many other deadlines. Most beneficiaries are unaware of these deadlines. An experienced estate administration attorney can inform you of the deadlines so that you can assess whether the executor makes or misses them, often costing beneficiaries substantial money. Self-Dealing. Self-dealing occurs when an executor uses their position of trust to act in their own best interest instead of the interest of the estate or the person who signed the will. It’s tempting for executors to sell estate assets to themselves for below-market value. Other examples include using estate assets (such as a vacation property) without paying rent to the estate, using assets to the exclusion of other beneficiaries, using estate money to pay expenses on a property that is devised by the deceased person to the executor. There are many examples of self-dealing. The longer you let this go on, the more difficult it is to undo. Not Hiring an Estate Administration Attorney. Executors are not expected, and often do not, to possess the know-how and skill to settle and estate. Without legal help, executors are almost guaranteed to make mistakes or take longer to settle the estate. The usual excuse is to save money. The cost of an attorney is deductible for inheritance tax purposes (that is, it reduces the amount of tax assessed against the estate) and is shared by all beneficiaries. The impact of an attorney’s fee to anyone beneficiary is minimal. However, the benefits of quicker administration and avoiding costly mistakes due to lack of knowledge is huge. Not Collecting Estate Assets into Estate Account. The executor has a duty to “marshal”—or collect—all the decedent’s assets so the assets can be distributed to the appropriate heirs. One costly mistake that we see is when an executor holds securities through a market downturn. A downturn in the market can cost beneficiaries tens of thousands of dollars. Another common problem is leaving money in an account that has automatic withdraws set up. These withdrawals continue for services that the decedent no longer uses, such as Netflix or other subscription-based services. It is very difficult to recover those charges. Not Safeguarding the Estate Against Identity Theft. Each year identity thieves use the identities of nearly 2.5 million deceased Americans to fraudulently open credit card accounts, apply for loans and get cellphone or other services. It’s called “ghosting” and because it can take six months for financial institutions, credit-reporting bureaus, and the Social Security Administration to receive, share or register death records, the crooks have ample time to rack up charges, costing the estate and its beneficiaries big money. There are steps an executor can take to prevent “ghosting”, but the unknowledgeable or negligent executor can leave an estate exposed to these inheritance-draining claims. Not Following Terms of the Will. Executors must follow the terms of the Will. That’s easier said than done for most executors because Wills often contain legalese or words of art that are difficult for a non-lawyer to decipher. One example includes provisions that pertain to paying inheritance taxes on assets passing in the estate. The decedent may provide for an allocation of inheritances taxes that the executor misunderstands or completely misses. This simple mistake can result in some beneficiaries paying too much tax on their inheritance. Sometimes we see executors who outright do not follow even the clearest provisions in the Will. Those situations require urgent action. Conflicts of Interest. An executor who is also a beneficiary can lead to conflicts of interest and is one of the main reasons that executors find themselves taken to court by beneficiaries. Some examples include 1) an executor who is also a creditor of the estate. Beneficiaries should wonder whether the executor can act fairly or impartially; 2) executor buying assets from the estate. The executor is supposed to get the highest reasonable price when selling assets but as a buyer, the executor would naturally be looking to pay the lowest price; and 3) an executor hiring his or her own company to provide services to the estate. As a vendor, the executor would want to charge high prices. If you are an estate beneficiary who feels the executor is not handling their duties properly, you should not let this problem continue, as losses can keep adding up. You do have options to address the situation. It makes sense to get help from the probate attorneys at Fiffik Law Group. We will examine your individual situation and provide you with personalized service to find the options that work best for you. Contact us today for a free evaluation of your situation before it’s too late.

Can Pennsylvania employers require their employees to take the COVID vaccine? For most employees, the answer is probably “yes”. There is ample precedent for employers mandating vaccines in certain fields, such as flu shots for healthcare workers in hospitals. Indeed, the Occupational Safety and Health Administration (OSHA) in the past has said employers have the right to mandate vaccines. The EEOC has also published guidance stating that federal equal employment opportunity laws do not prevent employers from requiring employees who physically enter the workplace to be vaccinated for COVID-19. There have been several lawsuits by employees challenging employer vaccine mandates. In addition, President Biden issued an executive order directing OSHA to develop an emergency temporary vaccine mandate standard directed at private-sector businesses with 100 or more employees that is estimated to impact over 80 million workers. This has not yet taken effect but workers whose employers might fit within this rule should be prepared. Many of these lawsuits were based upon the COVID-19 vaccines being authorized only under an Emergency Use Authorization (EUA). However, the U.S. Department of Justice (DOJ) has released a memorandum opening that the Food, Drug, and Cosmetic Act (FDCA)—which authorizes a EUA for a vaccine—does not prohibit entities, including employers, from requiring a vaccine even if the vaccine is authorized for emergency use only. Further, one federal district court in Texas dismissed federal and state law claims brought by 117 employees related to their hospital employer’s mandatory vaccine policy. There are additional lawsuits pending. On August 23, 2021, the Food and Drug Administration (FDA) announced full approval for the Pfizer-BioNTech COVID-19 vaccine, which will undercut some arguments made by employees that mandating this vaccine is prohibited. However, state law may prohibit employers from requiring vaccines or prohibit it in certain circumstances. Currently, Pennsylvania does not have such a law. Several states have proposed legislation prohibiting mandatory vaccination policies. Montana currently prohibits employers from discriminating against a person based on the person’s vaccination status. Other states have proposed similar legislation. Again, some of these laws are tied only to vaccinations that have emergency use authorization, which will no longer apply if the FDA grants full authorization to all vaccines. Collective bargaining agreements or employment agreements also may impose additional requirements. Employee Protections At least two federal discrimination laws may provide some protection for employees who oppose taking a vaccine. Under Title VII of the Civil Rights Act of 1964, a sincerely held religious belief against taking a vaccine could serve as the basis for a religious exemption. See December 5, 2012, EEOC Informal Discussion Letter: Title VII: Vaccination Policies and Reasonable Accommodation. Under federal law, sincerely held religious beliefs “include moral or ethical beliefs as to what is right and wrong which are sincerely held with the strength of traditional religious views.” Moreover, the term “religion” includes all aspects of religious observance and practice, as well as belief. But this doesn’t mean that an employee can get a free pass just because they personally or philosophically do not agree with receiving the vaccine. The U.S. Supreme Court has differentiated religious beliefs from those personal beliefs that are “essentially political, sociological, or philosophical.” In addition, under the ADA, the employee could assert that they have some disability that prevents them from taking the vaccine, such as a sensitivity or allergy to something in the vaccine. Even anxiety to taking a vaccine could conceivably constitute such a disability. Not all employers are required to comply with the ADA. Private employers with 15 or more employees, state and local government employers, employment agencies, labor organizations, and joint labor-management committees are “covered entities” for purposes of the ADA. Even if an employer is covered, they can decline a request for accommodation if it would result in undue hardship on the employer or poses a direct threat to the health and safety of others. What Workers Can Do If your employer imposes a vaccine mandate, here are a few of your options: Seek a vaccine exemption or accommodation on medical grounds. Seek a vaccine exemption due to sincerely held religious beliefs Ask for alternative accommodations such as using personal protective equipment, or to transition to remote work. If no accommodation is available, consider asking for an unpaid leave of absence until rules or circumstances change. If your employer has adopted a mandatory COVID vaccine policy, we can help you understand your rights and plan your response. Please contact our knowledgeable team of employment law attorneys today.

Vaccine Injuries The advent of vaccinations has changed the world both in the U.S. and globally. From the eradication of smallpox to the near eradication of polio and whooping cough – all highly contagious – vaccines mean a safer, more promising future for millions. Now, people can even be protected from certain forms of cancer, like cervical and liver cancer from vaccines. Despite these amazing advances, complications and negligence still occur. Long History of Vaccine Injuries Though vaccine injury is extremely rare, it does happen. In 1955 about 200 people were paralyzed and ten died after contracting polio from the Salk polio vaccine, certain lots of which contained viruses that had not been inactivated in spite of manufacturers’ adherence to federal government standards. Through the 1970s and 1980s, the number of lawsuits brought against vaccine manufacturers increased dramatically, and manufacturers made large payouts to individuals and families claiming vaccine injury, particularly from the combined diphtheria-pertussis-tetanus (DPT) immunization. Beginning around 2001, hundreds and then thousands of families began to petition the National Vaccine Injury Compensation Program (NVICP) claiming that their children’s autism resulted from vaccination. In 2021, there have been nearly 8,000 reported deaths due to the COVID-19 vaccines with the U.S. Vaccine Adverse Event System (VAERS) reporting system. What this history shows is that big pharmaceutical companies are not known for their reliability. They often consider the dollar first and the patient second. New vaccines should be tested well before hitting the market. If you notice that the FDA approved a vaccine that scientists only recently created, it may be wise to give it time – depending on the circumstances and medical advice. Before You or Your Child is Vaccinated If it’s time for vaccinations and you have concerns, there are some things to consider before letting a doctor administer vaccinations to yourself or your children: Illness – If you or your child has a virus, consider waiting a few days to allow the body to recover before immunizing. Most doctors will see your child or yourself at one appointment, but won’t let you do a walk-in for immunization until after the virus has passed. Previous reactions – If you or someone in the family has had a negative reaction to a vaccine, talk with your doctor about it first. There may be alternative vaccines, or your physician may recommend waiting a period of time. Side effects – Understanding what to expect after a vaccination can save a parent days of worry. Know what drugs you or your child are getting and all the possible responses. Be alert for the next few days for these reactions. Perhaps most importantly, however, is that you and your doctor have a good relationship and that you trust his or her advice. You should never see or have your children see a physician who is unable to openly speak with you about vaccinations. When to Seek Help for Vaccine Injuries If you believe you or your child has suffered from a vaccine injury, talk to your doctor first. Like anything else, it’s wise to get a second opinion, especially if your doctor fears the repercussions of admitting the vaccine may have caused issues. Your next step may be to discuss your options with an experienced vaccine injury attorney who understands the complex issue of vaccination from a national perspective. Contact Fiffik Law Group for an injury attorney who will examine your case and determine the next steps of action. Call today for your free consultation.

History of the Paid Sick Leave Bill On Tuesday, September 14, 2021, the Allegheny County Council unanimously passed a paid sick leave bill. The County Sick Leave Bill was first proposed nearly a year and a half ago and was passed in March 2021 by a Council vote of 15-4. However, County Executive Rich Fitzgerald vetoed the Bill on the basis that the County’s Board of Health must first approve regulations before they are passed by the County Council. In July, the County Health Board passed the regulation that largely included the provisions that were previously accepted by the Council. The U.S. Census Bureau’s statistics from 2019 show that there are 33,731 employer establishments in Allegheny County. Of that, nearly 18% of those employ 20 or more employees. The Census Bureau does not show an exact figure on how many establishments employ 26 employees or more. Therefore, it is safe to assume that a large number of County businesses will be affected by this mandate. What the Bill Provides for Employees The Paid Sick Leave Bill will apply to County businesses that employ 26 or more employees. The big question regarding the Bill is what employees count towards that 26-employee figure? The Bill itself states an employee will be defined in the same manner is defined in the Labor Section of the Pennsylvania code. This section of the code defines employees as “any individual employed by an employer.” However, the Bill excludes independent contractors, state and federal workers, and seasonal employees from the calculation of the size of a business’s workforce. Based on a cursory interpretation, an employer will need to count all persons they employ that do not fall into one of the above categories. A previously passed bill already requires Employers operating within the City of Pittsburgh to provide employees with a guaranteed five (5) days of paid sick leave. Those employers operating outside the City of Pittsburgh, but within Allegheny County, must implement policies wherein employees shall accrue at least one (1) hour of paid sick time for every 35 hours worked. The accrual of paid sick time is capped at 40 hours in a calendar year unless more is authorized by the employer. Employees may carry over paid sick time to the following calendar year, so long as the paid sick time does not exceed 40 hours. An employee may use this paid sick time to care for themselves or for the care of a family member. Employees are not eligible to use this paid time off until their 90th day of employment. What the Bill Requires of Employers The Bill mandates that employers provide several benefits to employees, but also requires employers to implement systems to support those benefits as well. First and foremost, employers are required to inform their employees of the benefits this Bill provides if it is applicable to the company. To make use of this provided time, employees are required to file a “request for leave.” This request is to include the anticipated duration of the leave. Employers may implement their own policy that establishes how soon before an employee’s shift they must notify the employer of their absence. The default established by the Bill is one (1) hour prior to the beginning of an employee’s shift. The notification policy must be deemed reasonable and cannot inhibit an employee’s use of their sick leave. A policy will be deemed reasonable based on a variety of factors including the industry standard, shift time and length, company size, etc. However, if an employee’s request for paid leave will be three (3) days or longer, an employer can request documentation evidencing that the sick leave is being used appropriately. Employers are also required to maintain a record-keeping procedure under this Bill. The employer must now retain records of both the documented hours worked by an employee and also a record of any paid sick time taken. These records must be kept by the employer for a period of at least two years. Violations of any provision of this Bill may result in fines of $100 per violation. What This Means for Your Business If your business meets the criteria of this Bill and employs 26 or more employees, then you should read the provisions of the Bill below. It is a good idea to review your current sick leave or PTO policies, if you have one in place, to see if it meets the requirements of the Bill. Employers should begin planning to either implement a new policy or overhaul their current one to make sure it is compliant. It is important to reiterate that employers must make this new policy known to their employees, and also inform them of the company’s individual notification procedure. Businesses should also verify that their record-keeping procedures are adequate to meet the requirements of the Bill. There are various nuances in this Bill that may affect your company, but Fiffik Law Group is able to help you analyze your current procedures to make sure they are compliant and offer advice on any updates that may be necessary. We are constantly monitoring for developments on the situation and will provide updates as they arise. View the Full Paid Sick Leave Bill Here

The world’s population is aging at a faster rate than ever before and people are living longer. Every day until 2030, 10,000 Baby Boomers will turn 65, and 7 out of 10 people will require long-term care in their lifetime. Here are some statistics (all are "on average") you should consider: Someone turning age 65 today has almost a 70% chance of needing some type of long-term care services and supports in their remaining year Women need care longer (3.7 years) than men (2.2 years) One-third of today's 65 year-olds may never need long-term care support, but 20 percent will need it for longer than 5 years According to the Genworth Financial Cost of Care 2020 Survey, the average monthly cost of a one-bedroom unit in a Pennsylvania personal care residence or assisted living residence is $4,550. For a private room in a skilled nursing facility, the median monthly cost is $11,268. If you are looking for care for yourself or a loved one, you must understand how you are going to pay for it. Many people believe – wrongly – that Medicare, Social Security, or Medicaid will pay for their long-term care needs. Medicare will pay for long-term care only if you require “skilled” services, meaning a short stay in a skilled nursing facility, hospice care, or the costs associated with home health care. Even then, they’ll only cover these costs for a maximum of 100 days. Since the majority of long-term care is non-skilled assistance (helping with eating, moving around, bathing, etc.), it may be safe to assume that Medicare will not cover your long-term care needs. And if you do meet their requirements, once that 100-day window closes, you’re on your own for 100% of the costs incurred. Medicaid does cover skilled nursing facility care (not assisted living or personal care) for the impoverished. Medicaid is a benefit that is dependent on the value of your assets, which means your assets have to be depleted to a very low level before the government will step in and help you pay for your long-term care bills. This level varies on a state-by-state basis. You must apply through your State Medical Assistance office to see whether you qualify for assistance. Pennsylvania Long-Term Care Medicaid Eligibility 2021 The preceding sections are designed to help you understand how you can pay for care – privately or through government programs. But if you or a loved one are considering long-term care, we recommend that you also talk with someone who can help you to understand your own financial situation, such as a hospital discharge planner, your local Area Agency on Aging office, or county’s Medical Assistance office. It is also recommended that you talk with an elder law attorney at Fiffik Law Group, who can help you understand how to best manage your assets.

As the leader of your company, you know it’s your job to keep yourself and your team focused on the right things. We encourage our business clients to have quarterly plans and review progress each week. It becomes a clear accountability tool to ensure that you and your team are focused and hitting the key milestones on time. The first two quarters of the year are done. How did you do? It’s time to do a little “check-up” on the past two quarters and use it as a springboard to achieve success through the third quarter. Ask yourself: What goals did you reach? What helped you reach those goals? What did you miss and why? What can you do differently to ensure you achieve your goals? What are your goals for the third quarter? What areas of your business could be a challenge this quarter? What are the areas you struggled with last quarter? If you've not prepared a quarterly plan in 2021, it’s not too late to start. The discipline of working with a quarterly action plan helps businesses grow faster and more consistently, sometimes as much as thirty percent annually. It just works. Request Our One-Page Quarterly Business Plan Template Here

December 31 is the deadline to apply for an SBA Economic Injury Disaster Loan or up to $15,000 in a Targeted Advance grant. The SBA is encouraging small businesses to apply by easing the EIDL guidelines so more funds can be distributed. SBA Grants Do Not Have to be Paid Back The EIDL Targeted Advance and Supplemental Advance grants provide sums up to $15,000 which don’t have to be paid. As a business, you must show a 30% decrease in revenue during an eight-week period beginning on March 2, 2020. Beyond this requirement, you can’t have more than 300 employees and you must use the funds for working capital and other operating expenses. Even though this small business grant doesn’t have large sums of money, it can help very small businesses address financial challenges. Need some new equipment? Want to upgrade your website? This money would really come in handy to give your business a lift. To receive an advance, you must first apply for a COVID-19 EIDL. You do not need to accept the loan or be approved for the loan to receive an advance. Get the EIDL Application Checklist Get up to $2 Million in Loans The SBA lifted the COVID EIDL cap from $500,000 to $2 million. Loan funds can be used for any normal operating expenses and working capital, including payroll, purchasing equipment, and paying off debt. That last change is huge – you can use the EIDL money to prepay (refinance) your existing commercial debt and make payments on federal business debt. If you have an existing loan, your rate is probably higher than the EIDL rates. You should consider an EIDL to refinance. Here’s another great benefit of these loans: Borrowers can request increases up to their maximum eligible loan amount for up to two years after their loan origination date, or until the funds are exhausted, whichever is soonest. The Rates are Lower than Commercial Loan Rates The rates are great – 3.75% if you’re a for-profit company. Non-profits can apply as well and their rate is an even better rate at 2.75%. A conventional real estate-backed commercial bank loan rate will be anywhere between 5 to 10%. The loans have 30-year terms, compared to 5 years for bank loans, which greatly reduce your monthly payment. For example a $100,000 conventional loan at 5% interest with a 10-year amortization will cost you a monthly payment of nearly $1,100. Your monthly payment for an SBA EIDL loan would be just above $400. That’s a huge difference. No Payments for Two Years EIDL borrowers will not have to begin repayment until two years after loan origination. Your company can get the loan it needs, get fully through the pandemic without worrying about monthly payments. That’s a great deal. Apply, You Have Nothing to Lose The benefit of the EIDL program is you can apply even if you have received funds through the Paycheck Protection Program, the Restaurant Revitalization Fund, or the Shuttered Venue Operators Grant. Whether it is a loan with low rates and a 30-year maturation date or grants you don’t have to pay back, it doesn’t hurt to apply. But time is running out, so do it right away. When it comes to the Supplemental Targeted Advance applications, they will also be accepted until December 31. However, because of the legal requirements, the SBA says it may not be able to process some Supplemental Targeted Advance applications if they are submitted close to the December 31 deadline. After the December 31 deadline, the SBA cannot continue to process these applications. Need business help? The experienced business attorneys at Fiffik Law Group have counseled thousands of business owners. We can bring that experience to bear for your business. Request a consult today or simply call us at 412.291.1014.