Author: Chris Swiecicki

by Chris Swiecicki

When Your Sales Commission Agreement Isn’t Enough: How Missouri Law Overrides Some Contract Terms

Commission agreements are an important part of running a sales-driven business. They help set expectations, motivate your team, and protect your margins. But even the clearest, most carefully drafted agreement can run into trouble if it conflicts with Missouri law. That’s because some rights, particularly when it comes to paying sales representatives, are written directly into the statutes—and...

by Chris Swiecicki

The Impact of SCOTUS Decision in Connelly v. United States on Buy-Sell and Estate Taxes

If you’re a business owner who’s ever set up a buy-sell agreement or taken out life insurance to help fund one, the recent U.S. Supreme Court decision in Connelly v. United States should give you pause. In a ruling that could carry serious tax implications, the Court held that life insurance proceeds paid to a company must be included in the company’s valuation for estate tax purposes—even if...

by Chris Swiecicki

Understanding the Annual Gift Tax Exclusion in 2025

This article is a “plain English” draft of an article for the Bar Association of Metropolitan St. Louis. Please reach out if you would like the full copy. In our last article, we explored anticipated tax law changes for 2025. This time, we’re focusing on a powerful estate planning tool: the annual gift tax exclusion. Used wisely, it can significantly reduce your taxable...

by Chris Swiecicki

What is the Outlook for Tax Laws in 2025?

I am again both proud and honored to be co-author with Richard Wise on this article, which first appears in the St. Louis Law Journal Blog. Any errors are mine alone. Readers who want the full version, complete with footnotes, should check out the original. During President Donald Trump’s first administration, Congress passed the Tax Cuts and Job Act of 2017 (TCJA). It is scheduled to sunset...

by Chris Swiecicki

What to Do Now that the FTC Has Outlawed Noncompete Agreements

The Federal Trade Commission (FTC) recently issued a “final rule” that bans noncompete agreements for employees, making them largely unenforceable. This new regulation significantly impacts how businesses can protect their interests, as noncompetes have traditionally been a common tool to prevent employees from joining competitors or starting rival businesses.  However, companies still have...

by Chris Swiecicki

Special Update: Supreme Court Ruling on Chevron

The Supreme Court’s 6-3 ruling on Friday, June 28th 2024, effectively overturned a 1984 decision colloquially known as “Chevron.” This 40-year precedent directed courts to defer to a federal agency’s interpretation of laws passed by Congress that are ambiguous, so long as the agency’s interpretation is reasonable. What is the Chevron Doctrine? Chevron, U.S.A., Inc. v. Natural...

by Chris Swiecicki

Tax Court Holds Form Over (Controlled) Substance

I am again both proud and honored to be co-author with Richard Wise on this article, which first appear in the St. Louis Bar Journal. Any errors are mine alone. Readers who want the full version, complete with footnotes, should check out the original published by the Bar Journal. In 2017, Lonnie Wayne Hubbard, a pharmacist from Kentucky, was found guilty by a jury on multiple charges of...

by Chris Swiecicki

Warning to Real Estate Developers: Get a Lawyer On Board Before You Contract with Engineers and Architects

A large part of real estate development requires entering into contracts with architects, engineers, and construction companies. The contracts can be complex, and worth millions…and if something goes wrong, someone will be left holding the bag—most often the developer. The best way to avoid such problems is by making sure your contract language is clear and comprehensive. This is usually done...

by Chris Swiecicki

Sonny Did Not Rollover: Some Perils of Holding and Transferring Nontraditional Assets in IRAs

I was delighted when asked to be co-author with Richard Wise on this article, which first appear in the St. Louis Bar Journal. Richard is a wealth of information on many topics, and I was happy to contribute my two cents on this particular case. Readers who want the full version, complete with footnotes, should check out the edition published by the Bar Journal. With the popularity of using...

by Chris Swiecicki

Choosing a Legal Ownership Structure for a New Business

In the early stages of a business, a lot is riding on every decision. Choosing the legal ownership structure, for example, can impact taxes, legal liability, and the business’s day-to-day operations.  While it is possible to change the structure of a business after setting it up, that can involve unnecessary hassle. It is better to understand the pros and cons of each structure and its...