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Kevin McKernan Kevin McKernan

Using the Delaware Statutory Trust (DST) as an Inflation Defense

Delaware Statutory Trusts (DSTs) can provide real estate investors with potential inflation protection, diversification, income opportunities, and tax advantages. Learn how fractional ownership of commercial real estate through a DST works, how DSTs may qualify as replacement property in a 1031 Exchange, and why professional guidance is important when evaluating this investment strategy.

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Kevin McKernan Kevin McKernan

Employer Guidance for New Tax Deductions for Tips and Overtime Pay

New tax deductions for tips and overtime pay create important compliance responsibilities for employers. Learn how the OBBBA’s “No Tax on Tips” and “No Tax on Overtime” provisions affect qualified compensation, employee eligibility, payroll tracking, and reporting requirements. Early preparation can help employers manage implementation, coordinate with payroll providers, and communicate changes effectively.

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Kevin McKernan Kevin McKernan

Refinancing Your Property: Beware of Mechanic's Lien

Refinancing a property with a mechanic’s lien can create title and financing complications. Learn your options for addressing construction liens, including paying the lienor, understanding the risks of depositing funds with a title company, and using a discharge mechanic’s lien or release of lien bond to clear title while preserving your rights during a dispute.

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Kevin McKernan Kevin McKernan

Essential Employer Recordkeeping Obligations: Overlook at your Own Peril

Employer recordkeeping requirements are essential to workplace compliance. Learn how long businesses must retain records under the FLSA, EEOC, OSHA, Form I-9, and IRS rules. Understanding federal retention periods for payroll, personnel, safety, immigration, and tax documents can help employers prepare for audits, avoid penalties, and reduce unnecessary legal and compliance risks.

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Kevin McKernan Kevin McKernan

Journey to the Third Question: Navigating Planning for those with an Alzheimer's or Dementia Diagnosis

Planning after an Alzheimer’s or dementia diagnosis requires more than traditional estate planning documents. Learn how elder law, healthcare planning, long-term care costs, caregiver needs, and different forms of dementia affect families. A comprehensive dementia plan can help protect assets, coordinate care, prepare for future decisions, and provide greater security for loved ones.

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Kevin McKernan Kevin McKernan

Employer Checklist for Mid 2026

Mid-2026 brings important employment law and workplace updates for employers. Review this employer checklist covering independent contractor rules, OSHA programs, NLRB joint-employer developments, H-1B registrations, non-competes, GLP-1 workplace issues, responsible AI use, and industry-specific concerns. New York employers should also monitor state-specific requirements to maintain compliance and reduce legal risk.

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Kevin McKernan Kevin McKernan

Protecting Aging Loved Ones from Predatory Partners

Protect aging loved ones from predatory partners and financial elder abuse. Learn the warning signs of undue influence, isolation, exploitation, and suspicious estate planning changes. Discover how powers of attorney, health care proxies, living trusts, and prenuptial or postnuptial agreements can safeguard assets, preserve wishes, and provide critical protection before problems escalate.

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Kevin McKernan Kevin McKernan

Employers Should Audit Their Forms I-9 NOW

Employers should audit Form I-9 records now as immigration enforcement and workplace inspections increase. Incomplete or inaccurate documentation can result in significant penalties. Learn how internal I-9 audits, proper corrections, updated onboarding procedures, HR training, compliant electronic systems, and an ICE response plan can help businesses reduce risk and strengthen employment compliance.

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Kevin McKernan Kevin McKernan

How to Keep your Elderly Parents' Care Affordable: Practical Strategies for Families

Learn practical strategies to keep elderly parents’ care affordable without sacrificing quality. Explore home care alternatives, Medicaid and veterans benefits, shared living options, adult day programs, and essential legal planning tools like irrevocable trusts, powers of attorney, and estate planning to protect family assets and prepare for long-term care costs.

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Kevin McKernan Kevin McKernan

Year-End Contract Review: Renegotiate Before Prices Rise 

Year-end is the ideal time for businesses to review contracts before automatic renewals and price increases take effect. Learn how to identify expiring agreements, negotiate better terms, evaluate changing business needs, and reduce legal and financial risk. A proactive contract review can save money and strengthen your business for the coming year.

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Kevin McKernan Kevin McKernan

Life gets busy. Estate planning often gets pushed to "I'll do it later." Unfortunately, later doesn't always come when we expect it.

Estate planning can easily get pushed aside when life gets busy. McKernan Law helps individuals and families understand wills, asset protection trusts, powers of attorney, health care proxies, guardianships, Medicaid planning, and special needs trusts. Taking time to plan now can protect your family, preserve assets, and provide lasting peace of mind.

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Kevin McKernan Kevin McKernan

Now That Summertime is in Full Swing It's Vacation time

Vacation planning can be stressful for business owners, but smart delegation makes time away easier. Use this pre-vacation checklist to manage client communication, automate inquiries, delegate team responsibilities, prepare for emergencies, and create a return-to-work plan. With the right systems in place, you can enjoy your vacation while keeping your business running smoothly.

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