Roberta M. Gubbins, Esq.
I Write Content--You Practice Law


Legal support for Creatives, Artists, and Innovators.

Writing Samples


Blog Post for Lawyer's blog

Is an ESOP right for you? 
Or Is there an ESOP in your future?
There comes a time in the lives of business owners that they want to move on; to pass the day to day management of the company to another in order to spend time in other pursuits. The question of how to accomplish that goal can be answered with an ESOP or an Employee Stock Ownership Plan (ESOP).

An ESOP is thought to be the most tax efficient way for an owner to leave a business and set up a management team to control the company. A well constructed ESOP transaction provides a “win win’ situation for the owner wishing greener pastures, the management team eager to take on the leadership role, the employees wanting to be part of the company ownership and the company wishing to keep down its tax burden. READ MORE

Column for newsletter

Off the record Are you a screen sophisticate?

Screen Sophisticate: One who has a highly developed knowledge of the ways of the computer screen.I am not. I am learning but I will always be behind the folks who are growing up with the screen as an integral part of their lives. 

I thought of that when I was cruising the local mall recently. I paused and watched a young father show his toddler how to use her finger to navigate a game on the father's smartphone. I am sure the child is learning to walk and talk, but she will know how to use her finger on the screen long before she is an accomplished walker or talker. If the child becomes a lawyer, she will think nothing of strolling into court with a tablet computer or something as yet to be created, which will, of course, have all the files needed and be wirelessly connected to the court's system. READ MORE

E-Blast on UCC Revisions sent to clients:

Revisions to UCC9 take effect July 1st

Revisions to Article 9 of the Uniform Commercial Code (UCC), which controls the granting of credit secured by personal property will take effect on July 1st. Article 9 rules apply when a manufacturer finances the purchase of a machine, a store owner borrows money to buy inventory, or a consumer uses credit to purchase a new flat screen TV. Michigan is one of 39 states that have adopted the amendments written to fix filing issues and other problems. 

First, there was the problem of deciding which of the debtor’s names to use on the financing statement. Michigan has adopted Alternative A (“Only if”) of the two possible options as follows:

  • If the individual debtor has an unexpired driver’s license, use the name on that card,
  • If there is no driver’s license, but there is a state personal identification (ID) card, use the name on that card,
  • If there is no driver’s license or personal identification card, then use the debtor’s actual name or the surname and first personal name. READ MORE