Employer Update: 2013 Payroll Taxes

Although the so-called “fiscal cliff” was averted, certain payroll tax changes took effect on January 1, 2013. Employers should be aware of the following changes to Social Security and Medicare tax withholdings for wages earned in this new year: 1. Social Security –...

Buyer Beware of Hidden City Liens

Buyer Beware of Hidden City Liens By Shannon Raye Martinez SAALFELD GRIGGS PC Imagine this scenario. A developer and a buyer enter into an agreement for the “short sale” of a newly constructed home (i.e., the property is selling for less than the total amount of debt...

The Price of Justice

The Price of Justice By Hunter B. Emerick Saalfeld Griggs PC My learning curve as a new member of the Board of Governors for the Oregon State Bar has been quite steep. The Board oversees many functions of the Bar, including attorney discipline, legal malpractice...