Month: April 2020

Preparing your Business for Divorce

By: Allison Grady

By now, this fact is almost common knowledge, but it is worth repeating- roughly 50% of U.S. marriages end in divorce. And with stay-at-home orders forcing already disgruntled couples to hunker down together, many couples have begun filing. Yet, many people got married without preparing for the possibility of a divorce. For business owners, failing to prepare your business for unexpected life events can cause significant issues down the line. Below is information on how marital assets are split in Pennsylvania, and how business owners can protect their businesses ahead of time through marital and operating agreements.

what is marital property and equitable distribution?

Like most states, when couples get divorced in Pennsylvania, their assets are split equitably. “Equitable distribution” means that each party receives a percentage of the marital property that the court considers to be fair. So, in situations where one spouse has a job that produces income, and the other spouse provides domestic work (like cooking, cleaning, and childcare) without an income, the spouse who provides domestic work is entitled to part of the other spouse’s income upon divorce. This situation describes a partnership theory of marriage, where both spouses contribute valuable work to the marriage, whether or not they produce an income.

Anything obtained during marriage until the date of divorce is marital property, except for a few specific situations. If you started a business during your marriage, the business itself is considered “marital property,” meaning that your interest in the business belongs to your marriage and is subject to equitable distribution.
Even if you started your business before you were married, your actions after getting married could make the business marital property. Actions, like putting your business capital in a joint bank account, or acquiring a loan with your spouse’s name on it, can entitle your soon-to-be former spouse to part of your business’s assets. Additionally, any income you earn through your business during the marriage is marital property.

Your business is probably the largest asset of your marital property, and also probably the most difficult to turn into cash to be divided. Issues may arise for your business when assets are divided equitably upon divorce. Some of these issues can be avoided by planning ahead.

planning your marriage around your assets 

A prenuptial agreement is a binding contract that marrying couples enter into before they get married. The agreement would address each spouse’s property rights if they were to get divorced. Even though about half of American marriages end in divorce, only 5% of married couples have a prenuptial agreement. This low percentage might be because people do not believe that they will ever get divorced, or even if they do, their partner will not take from their personal property. Even though people hope their marriage will last forever, it is best to plan in case that doesn’t happen.

Your prenuptial agreement can include provisions that limit your spouse’s entitlement to your individual business ventures during the marriage. You must fully and fairly disclose your financial position to your spouse before entering into the agreement for it to be valid. If you materially misrepresent your finances, your spouse can challenge the enforcement of the agreement. If your spouse is successful, he or she may take an equitable share of your business and other property. If you got married without a prenuptial agreement, you and your spouse could enter into a postnuptial agreement after getting married to achieve the same goal.

planning your business around a potential divorce

You can also plan your business anticipating major life events, including a potential divorce. The best practice is to utilize both marital and operating agreements to protect your business. As I have mentioned, your business is probably your most valuable marital asset, and the hardest to turn into cash. If you do not have enough personal cash on hand or the ability to take out a loan to pay your former spouse their share, it can affect your business operations.

Your operating agreement, regardless of the business entity form, can affect your property distribution. Courts often find it difficult to determine the value of the business when dividing it for divorcing couples. In Pennsylvania, the court usually values the business for its marital value, rather than its fair market value.

In a 1990 Pennsylvania Supreme Court case, McCabe v. McCabe, the Court stated that lower courts need to view a partnership agreement as “the preeminent factor in valuing a partner’s rights” in equitable distribution. In this case, the Husband’s partnership agreement (between the Husband and his law firm) contained provisions preventing a partner from ending the firm and selling its assets. Partners were also limited in receiving their share of firm profits. Considering that the husband was unable to receive the full value of his partnership interest, the court reduced his partnership interest to what he would be able to receive to distribute to his ex-wife. This decision reduced the husband’s interest upon divorce from $286,000 to $18,900 for equitable distribution. According to this decision, an operating agreement that limits a partner’s right to liquidate the partnership can make a huge difference in the amount valued at divorce. If your business’s operating agreement does not limit a partner or member’s ability to liquidate the business, the court may force you to sell your business property to pay out an ex-spouse, which will seriously impact business operations.

Consult a lawyer 

You should always consult a lawyer before entering into an agreement to ensure that it is enforceable and executed properly.

This post has been reproduced with the author’s permission. It was originally authored February 10, 2020, and can be found here.

Allison Grady, at the time of this post, is a 3L at Penn State’s Dickinson Law. She grew up in Freehold, NJ, and always knew that she wanted to be a lawyer. Her parents owned a small business when she was in high school, and she helped with some of their marketing in her free time, which sparked an interest in small business operations. Upon graduation, Allison will be working for a public interest organization to assist underprivileged individuals with their civil legal needs.

Sources

Divorce Image- https://www.moneycrashers.com/filing-taxes-after-divorce-tax-implications/

equitable distribution image- https://burrowsatlaw.com/2018/06/dividing-marital-property/

Prenuptial agreement image- https://www.weinbergerlawgroup.com/relationship-agreements/prenuptial/

Partnership Agreement Image- https://raichattorneys.com/important-nevada-llc-operating-agreement-clauses

Erin D. Hollis, Divorce and the Owner of the Closely Held Business,38- Feb PALAW 42.

Buckl v. Buckl, 542 A.2d 65 (Pa. Super. 1988).

23 Pa.C.S.A. §3501.

Berry v. Berry, 898 A.2d 1100 (Pa. Super. 2006).

Steven L. Fritsch, Prenuptial Agreement Statistics. Dec 7, 2018. https://www.oceansidedivorcelawfirm.com/prenup/prenuptial-agreement-statistics/

Porreco v. Porreco, 811 A.2d 566 (Pa. 2002).

McCabe v. McCabe, 575 A.2d 87 (Pa. 1990).

Small Business Owners Beware: Avoiding PPP Scams During COVID-19

By: Mari Boyle

Fraudulent actors and scammers have attempted to take advantage of all aspects of the Coronavirus pandemic, especially targeting small businesses and government relief programs. In the wake of unprecedented economic disruption, the Paycheck Protection Program (PPP) is a financial assistance program administered by the U.S. Small Business Administration (SBA) and is designed to help small businesses and self-employed persons cope with the financial impact of the Coronavirus pandemic. (See our post here as to how to apply.)

Unfortunately, on April 15, 2020, the New York Times reported that the PPP reached its funding cap. Currently, Congress is working on a bill to replenish the PPP fund and ensure relief and support for small businesses. Despite the fact that the SBA has currently halted PPP applications, scammers have not halted their schemes. Many small businesses are awaiting their PPP funds and scammers are targeting those recipients and those still seeking to apply for the PPP.

The PPP was scheduled to be open until June 30, 2020. The Treasury Department advised small business owners to move quickly due to the funding caps.

In the rush to secure PPP funds, small businesses have reported the emergence of scams and fraudulent activity.

It is an unfortunate but necessary sentiment that small business owners must be vigilant in protecting themselves against scams and fraudulent actors. This blog post will assist you by providing tips on how you can avoid being the target of a scam and safely receive your PPP funds.

beware of scams

The government warns small businesses to beware of scams and fraudulent actors. This past week, the Federal Trade Commission (FTC) filed a case against Ponte Investments, LLC for falsely claiming to be an SBA-approved lender offering PPP loans and soliciting loan applications from small businesses. The company used a misleading url, “SBAloanprogram.com,” to deceive hundreds, if not thousands, of small businesses. (Do not use the aforementioned site. It is not affiliated with the SBA and is an FTC-alleged scam site! You can see how easy it would be to think that it was legit.) The SBA site you should start with is here.

The SBA also has received reports of fraudulent emails containing the SBA’s logo asking PPP applicants to submit documents disclosing personal information. Unfortunately, these are not the only fraudulent schemes targeting PPP loan applicants. However, there are actions you can take to minimize the risk of scams and safely receive PPP funds.

tips to avoid scams

1. Be Wary of Unsolicited Communication

Do not reveal personal information or financial information in response to an unsolicited call, letter, or email.

The SBA does not initiate contact related to PPP loans. If you receive unsolicited communications claiming to be from the government or the SBA, do not provide private information, especially social security numbers, credit card information, or banking information. The FTC advises that the government will never randomly call you to ask for money or personal information. At the time of this posting, the SBA is not accepting new PPP applications due to reaching its funding cap. Until the SBA announces that it is resuming the application process, be wary of entities claiming to guaranty PPP loans and do not reveal personally identifiable information.

2. Look for “.gov”

Just because an email communication or letter contains the SBA logo, does not mean the information is coming from the SBA. This could be a potential phishing attack meant to obtain personally identifiable information. Any email communication from SBA will come from email accounts ending in “sba.gov.”

3. Do NOT Click on Links

If you receive an email that claims to be from the SBA, your bank, or looks like it’s from the SBA, do not click any links within the email. Instead, go directly to the organization’s website and search for the relevant information. Cross-reference any information you receive with information available at www.sba.gov.

4. Be Cautious of Offers to Expedite and Upfront Payments

 If an entity offers to expedite your PPP loan for a fee, it is likely a scam.

Be cautious of companies that offer to expedite or facilitate your ability to get PPP loans. If you are contacted by a company that requires an upfront payment with the promise of a PPP loan, the SBA warns, suspect fraud.

5. Cross-Reference Your Lender

If PPP applications resume, stick with lenders you already know and trust. Since you must apply for PPP through an SBA-approved lender, be wary of companies you have never heard of, especially those who initiate unsolicited contact. The SBA provides a list of authorized lenders that can be found here. Before disclosing personal information, confirm your lender is authorized by the SBA. The FTC advises that anyone who tells you to pay by Western Union, Money Gram, or by putting money on a gift card is a scammer. “The government and legit businesses will never tell you to pay that way,” says Paul Witt, Lead Data Analyst of the FTC Division of Consumer Response & Operations.

6. Search and Confirm First

Government sites will be the best source of accurate information. Legitimate government entities have websites and emails ending in “.gov”. Cross-reference any information you receive with information available at www.sba.gov (not SBA.com). Stay up to date on reported fraud schemes by monitoring the Scam and Fraud Alerts portion of the SBA website.

final thoughts

During a time of uncertainty and economic hardship, the PPP provides necessary financial support for small business owners. For those awaiting PPP funds or, if the PPP is replenished, those who may apply for PPP loans, proceed with caution and be aware of the signs indicative of a scam. As the Treasury has advised, it is important that small business owners move quickly in securing PPP funds. But, it is just as important that you don’t put yourself at risk of fraud schemes in the process. Do not reveal personal information in response to unsolicited communication, confirm that your lender is SBA-approved through the list of authorized lenders on the SBA site, and monitor the SBA website for accurate information. If you suspect report fraudulent activity, the SBA advises reporting it to the Office of Inspector General’s Hotline at 800-767-0385 or online.

Mari Boyle, at the time of this post, is a second-year law student at Penn State Dickinson Law. Mari is from Pittsburgh, Pennsylvania and is interested in corporate law and litigation. Mari currently serves as President for the Business Law Society and as a Senior Editor of the Dickinson Law Review.

 

Important Sources:

SBA Programs – Scam and Fraud Alerts: https://www.sba.gov/document/report–sba-programs-scams-fraud-alerts

SBA List of Lenders: https://www.sba.gov/partners/lenders/microloan-program/list-lenders

SBA Paycheck Protection Program: https://www.sba.gov/funding-programs/loans/coronavirus-relief-options/paycheck-protection-program-ppp

Paycheck Protection Program Information Sheet: https://home.treasury.gov/system/files/136/PPP–Fact-Sheet.pdf

References:

https://www.consumer.ftc.gov/blog/2020/04/alert-small-business-owners-needing-ppp-loans?utm_source=govdelivery

https://www.sba.gov/content/beware-scams

https://www.sba.gov/document/report–sba-programs-scams-fraud-alerts

Click to access SA2001.pdf

Click to access PPP–Fact-Sheet.pdf

https://www.ftc.gov/news-events/press-releases/2020/04/ftc-takes-action-stop-company-posing-sba-lender-preying-small

https://www.consumer.ftc.gov/blog/2020/04/covid-19-scam-reports-numbers

https://www.reuters.com/article/us-health-coronavirus-usa-lending-idUSKCN21Y2BV

Photos:

https://lifars.com/tag/cyber-security-questions-and-answers/

Click to access SA2001.pdf

https://www.trendmicro.com/vinfo/us/security/news/online-privacy/identity-theft-and-the-value-of-your-personal-data

 

Covid-19 Paycheck Protection Program: Relief for Small Businesses & the Self-Employed During a Global Pandemic

By: Sarah Phillips

The COVID-19 pandemic has changed daily life for everyone, and as a result, small business owners have been forced to shut down or significantly change their operations. Adding more stress to the already emotional situation is the flood of information from all sources, often leaving small business owners overwhelmed at the thought of moving forward. Luckily, relief programs are finally starting to take effect, and many programs are designed for helping small businesses survive.

If you are a small business owner, self-employed, or a sole proprietor, chances are you have heard about the new Paycheck Protection Program (PPP) administered by the U.S. Small Business Administration (SBA). This program aims to help small businesses or self-employed individuals keep their dedicated employees (and themselves) on payroll by administering loans with extremely favorable terms. The following guidelines should help you determine if you qualify, how much assistance you can receive, and clarify the program requirements. Note that the loan application process is now open to all applicable individuals and businesses, so it is better to get started sooner rather than later—the deadline to apply is June 30th, 2020. Also note that there is currently a backlog at most financial institutions and the SBA so that is another reason to get your application filed as soon as possible!

terms of the loan

For a small business owner to receive a loan, no collateral or guarantor is required. The loans will have a 1% fixed rate, payments are deferred for six months (interest will accrue), and full payment will be due in two years. However, the benefit of these loans is that if you and your business meet the requirements listed below, the loan could be entirely forgiven by the government. The loan can be used to cover payroll and other costs associated with keeping your employees employed, including:

· Salaries and Wages (capped at $100,000 per year per person)

· Benefits (vacation time, sick leave, parental or family leave)

· Health Care and Retirement Benefits

· State and Local Tax Costs

· Mortgage Interest, Rent Payments, and Utility Expenses (only up to 25% of the funds you receive can be used for this category of expenses). The application calls these “Non-Payroll Costs.”

Eligible businesses or individuals can receive up to 2.5 times their average monthly payroll expenses! Funds received in excess of the estimated payroll costs can be used to pay non-payroll costs, but remember only a maximum of 25% of the funds received can be used for non-payroll costs. If you are going to use any funds for mortgage interest, rent payments, or utility expenses, those services or agreements must have been in place before February 15, 2020.

If you are self-employed, rather than using the funds to pay employees, you are using the funds to pay yourself. Your loan amount would be used to help you continue covering your living expenses, and can assist in making payments on business utilities or rent/mortgage payments.

Does my business qualify?

The following individuals and small businesses qualify for relief under the program:

· Small Businesses and Nonprofits with 500 or fewer employees (Including Agricultural Operations);

· Independent Contractors;

· Sole Proprietors; and

· Self-Employed Individuals.

Additionally, the business must have been in operation before February 15, 2020. Updated SBA guidelines also indicate that hotels and food service businesses that are (1) franchises and (2) have more than 500 employees can still apply for relief under the program.

repayment terms

Here’s the best part about the PPP—if all employees are kept on the payroll for at least eight weeks after receipt of the funds, and the funds are used for the costs outlined above, the entire loan (principal and interest) will be forgiven.

You will need to submit the appropriate paperwork with your lender to finalize the process. It is also important to maintain documentation of how you use the funds; evidence of proper use of the money is essential in order for the loan to be forgiven. Finally, an added perk of the PPP is that any forgiven funds are not counted as taxable income in this tax year. Given this, it is very advantageous that any business owner or self-employed individual who receives funds makes sure that they follow all the necessary steps to have the full amount forgiven.

how do I apply?

Before you begin to fill out an application, you should gather the following documentation for your business:

· A list of any owner who holds a 20% or greater stake in the company (Each 20% or greater owner will need to sign off on the application);

· Mortgage or Rent Statements for the last 12 months;

· Utility Bills from the last 12 months;

· An Updated Profit/Loss Statement or your 2019 Tax Filings; and,

· An accurate list of all current employees who live in the United States and their salaries.

Once you have the necessary documentation and information, you should begin to work through the application. First, you should download the application here. You will need to start by filling in basic information about your business – address, phone number, EIN (or your Social Security Number if you do not have an EIN) in the top portion of the application on page 1.

The most important part is your average monthly payroll cost or, if you are self-employed, your average monthly profit. This number goes in the box titled “Average Monthly Payroll” in the top portion of the first page. You will multiply this number by 2.5 (in the next box) so that the reviewer of your application can determine the loan amount you should get.

For a business that needs to use the average monthly payroll amount, look back at your previous payroll costs. You should use the numbers for the past 12 months, or the number you included on your 2019 Tax Forms if you already filed them.

If you are self-employed, you will need to know your Annual Income, which you can find by referencing your books for tax year 2019. You will take your annual number (for an entire 12-month period) and divide it by 12. That will give you your monthly income, which ideally should represent your “salary.” Like with a small business, multiple your monthly number by 2.5, and this figure will help the reviewer determine your loan amount.

The remainder of the application asks “Yes” or “No” questions about your business. It may be helpful to watch this step-by-step video tutorial as you work through the application process. Self-employed individuals may want to watch this video tutorial about the PPP for application considerations specific to being self-employed.

When finished, your application will need to be submitted through one of the several approved SBA lenders. You can find your local SBA approved lender here. Fortune reports that Paypal is now offering these loans as well.

final considerations

There are 349 billion dollars available for funding through this program, but you should work to get your application in as quickly as possible since they are approved on a first-come, first-serve basis. Remember, you cannot apply for more than one PPP loan, so it is important to fill out the application accurately and completely in order to receive your maximum amount of funds. You should also continue to monitor the SBA website for updates and announcements regarding additional relief programs available to small businesses.

See the Important Sources section for additional links that may aid in the application process.

Sarah Phillips, at the time of this blog post, is a third-year law student at Penn State’s Dickinson Law. She is from West Amwell, New Jersey and has interests in agricultural, land use and business transactional law. She is currently serving as an Honor Code Representative and a Law Lion Ambassador. Sarah is the Editor-in-Chief of the Dickinson Law Review.

 

Important Sources:

To access the PPP application, click here

For a video tutorial on how to apply, click here

For a video specifically regarding self-employed individuals, click here

For more information on SBA’s relief programs, click here

References:

https://www.agcountry.com/News/2020/April/sba-paycheck-protection-program

https://www.kabbage.com/paycheck-protection-program-loans/

https://quickbooks.intuit.com/learn-support/en-us/help-articles/how-to-apply-to-the-paycheck-protection-program/00/527483

https://www.forbes.com/sites/kellyphillipserb/2020/04/08/overwhelmed-plain-talk-on-the-paycheck-protection-program-for-small-businesses-affected-by-covid-19/#2bcfc7ff1cbf

 

If They Booze, You Lose! A Guide to Dealing with Minors in PLCB Licensed Establishments

By: Nick Cherry

If you are an entrepreneur that wants to open up a restaurant, there’s probably a pretty good chance that you will want to sell alcohol to your patrons. Selling alcohol can be a major part of any successful restaurant, but it can come with some problems, especially when it comes to minors being on the premises. As an emerging restauranteur, it is important to know about the enforcement of liquor laws, the penalties for violations, and how one can both sell alcohol and have minors on the premises legally.

don’t get stung 

While the Pennsylvania Liquor Control Board (PLCB) is the entity that sets the regulations for companies that are granted a liquor license, they are not the only entity that has control over violations. The Pennsylvania State Police, Bureau of Liquor Control Enforcement (BLCE) is the entity that takes charge when it comes to compliance with the Liquor Code. They ensure compliance through on-site visits, ones that are often undercover, known as “Sting Operations.”

These Sting Operations use an underage patron, who, under the instruction of the BLCE, enters a bar and attempts to purchase alcohol. The underage patron does not use a fake ID, and if the underage patron is served, without getting carded or occasionally even after getting carded, the agents of the BLCE make note and the owner is later notified that they sold alcohol to a minor. Obviously, this action comes with some hefty penalties.

paying the price

If a business is caught in the sting, they will, at the very least, have to pay for their actions. Minor offenses usually end up costing a business $1,000 while the more serious offenses can end up costing a business $5,000. Additionally, a business caught selling alcohol to a minor can have their liquor license temporarily suspended or even revoked, and have to undergo mandated liquor training.

If you are a restaurant owner and want to avoid paying these penalties, there are some steps you can take and policies you may implement for your business. You may choose to institute 100% carding policies, where regardless of appearance, a person must verify their age to purchase alcohol. While at first, this policy seems extreme, it is increasingly being used by businesses to ensure compliance. Additionally, you should mandate continued training for your employees, and do not be afraid to discipline any employees that ignore or violate your carding policy.

some very important exceptions

The general rule in Pennsylvania is that no minors may be present in an establishment licensed to sell alcohol. While at first, this may lead a restaurant owner to think they are forced to ban all minors from the premises, especially to avoid any penalties from the aforementioned stings, that is not the case. There are five exceptions to the general rule:

1) Proper Supervision Exception

A restaurant that sells alcohol may allow a minor on the premises if the minor is under proper supervision. A proper supervisor is someone who is at least 25 years old and is directly responsible for the care and conduct of the minor while on the premises.

If your establishment wants to host an event, it is important to understand that a proper supervisor is generally an unpaid volunteer. If you choose to have your employees act as a proper supervisor, you must not allow them to perform any other employment-related duties, unless you want to be penalized (pretty tough choice here, huh?). Generally, there must be one proper supervisor for every twenty minors.

2) Social Gathering Exception

A social gathering is an event that is marketed to or catering to minors. If you have no plans to market events like this to minors, you can just skip to the next exception. If not, you must give at least 48 hours advance to the BLCE about the event, no alcohol may be sold to any individual, regardless of age, and the alcohol must be removed from the premises or secured by lock and key.

If a significant portion of your nightly business is predicated on the sale of alcohol, an event such as this might not be the wisest one to have, unless the cover fee for the event is substantial.

3) Parent Exception

This exception is fairly simple. If a minor is with one or both of their parents, they are allowed on the premises, may sit anywhere, and their parents may be served alcohol.

4) Guardian Exception 

This exception is exactly like the parent exception except instead of a parent, it is a legal guardian.

5) The Pizza Hut Exception

This exception requires the restaurant owner to do some math but is perhaps the easiest to comply with. If the premises have gross sales of food and non-alcoholic beverages that are 50% or more of its total gross sales, then minors are allowed to be on the premises without any supervision.

If you wish to legally allow minors into your business using this exception, minors still may not sit in the bar section. Additionally, no alcohol may be served to any adult at the minor’s table, unless they are there with, as stated above, a parent, guardian, or proper supervisor.

If you as a restaurant or bar owner do not wish to have minors on the premises, you do have the authority to limit their access. You may ban minors from certain areas of your business, require them to leave by a specific time, or simply not allow them there at all. All of these actions are entirely legal, provided they are not motivated by illegal or discriminatory motives.

Make note of the kind of restaurant you wish to operate. As noted above, there are different courses of action you must take in order to reach that goal. Those are important because, if you fail to comply, you could be paying the price!

Nick Cherry, at the time of this post, is a second-year student at Penn State Dickinson Law. When he is not writing about issues facing entrepreneurs, he enjoys going to theme parks, playing and watching sports, and watching movies.

 

Sources

47 P.S. § 1-102

47 P.S. § 493(14).

Commonwealth Foundation, Double Standard in Liquor Control Enforcement (March 7, 2011), https://www.commonwealthfoundation.org/policyblog/detail/double-standard-in-liquor-control-enforcement

David S. Zuckerman, PITTSBURGH AND WESTERN PA FURNISHING ALCOHOL TO MINORS DEFENSE ATTORNEY (Visited Mar. 14, 2020) https://www.zuckermanfirm.com/furnishing-alcohol-to-minors

Evan Pappas, Restaurant Employees Can Be Your Best Defense or Your Worst Enemy When it Comes to Liquor License Citations (July 8, 2019), https://www.tuckerlaw.com/2019/07/08/restaurant-employees-can-be-your-best-defense-or-your-worst-enemy-when-it-comes-to-liquor-license-citations/

Gambone Law, Bartenders, Bars, and Criminal Charges in Pennsylvania (Visited Mar. 15, 2020),  http://gambonelaw.com/bartenders-bars-and-criminal-charges-in-pennsylvania/

Jason Dunkle, What are the penalties for Furnishing Alcohol to a Minor? (Visited Mar. 16, 2020) https://www.mystatecollegelawyer.com/q-a/furnishing-alcohol-to-a-minor-q-a/what-penalties-are-associated-with-a-conviction-of-furnishing-alcohol-to-a-minor/

Pamela Lehman, Liquor control sting finds some Valley businesses selling to minors ** State police have busted 55 places this year for selling alcohol to underage buyers (Oct. 28, 2007), https://www.mcall.com/news/mc-xpm-2007-10-28-3795745-story.html

Pennsylvania Liquor Control Board, Pennsylvania Liquor Control Board Introduces New Licensee Compliance Program (Nov. 30, 2017), https://www.prnewswire.com/news-releases/pennsylvania-liquor-control-board-introduces-new-licensee-compliance-program-300564461.html

PLCB, MINORS ON THE LICENSED PREMISES, (May 2017), https://www.lcb.pa.gov/Legal/Documents/000814.pdf

WTAE, Pittsburgh-area bars, restaurants cited for alleged liquor law violations (Visited Mar. 17, 2020), https://www.wtae.com/article/pittsburgh-area-liquor-control-enforcement-citations-december-2019/30600644#

Photo Sources

Beverage Media Group, ID Check-Up (May 25, 2016) https://www.beveragemedia.com/2016/05/25/id-check-up/

Wendy Leonard, Parents play key role in preventing underage drinking (+videos) (Mar. 31, 2016), https://www.deseret.com/2016/3/31/20585798/parents-play-key-role-in-preventing-underage-drinking-videos