#LegalBytes: The Official Podcast of Cummings & Cummings Law

Successor liability is one of the most overlooked risks in mergers and acquisitions. Even when buyers structure a deal as an asset purchase, courts and regulators may still hold the acquiring company responsible for the seller’s debts, lawsuits, taxes, or compliance violations. Learn more: https://www.cummings.law/legal-strategies-for-mitigating-successor-liability-in-asset-transactions/

Qualified Domestic Relations Orders (QDROs) are essential for dividing retirement assets in divorce, but small errors can lead to major problems. Learn more: https://www.qdro.law

Executive Cash Balance Plans are a powerful retirement strategy that combines the high contribution limits of defined benefit plans with the flexibility of defined contribution plans. In this presentation, we break down how these plans work, why they are increasingly popular among business owners, physicians, and executives. Lean more: https://www.cummings.law

Texas Senate Bill 140 creates new restrictions on how businesses can use text messaging for customer communication. Learn more: https://www.cummings.law/navigating-the-new-texas-texting-and-telephone-solicitation-law-dos-and-donts-for-small-business-owners/

Unwanted spam text messages are more than just annoying—they may entitle you to real compensation under Texas Senate Bill 140. Each violation could be worth up to $1,500, but filing a successful claim requires precision and compliance with both state and federal law. Every case is different, and results may vary. Learn more: https://www.TexasTexts.law

An operating agreement is the most important document for a multi-member LLC. It defines how profits and losses are shared, how disputes are resolved, how capital is managed, and how ownership changes are handled. Learn more: https://www.cummings.law/the-importance-of-operating-agreements-in-multi-owner-businesses/

Acquiring a business can unlock growth opportunities, but it is a complex process filled with legal, tax, and financial considerations. In this video, we cover the key factors to consider, including: structure, due diligence, reps and warranties, indemnifications, tax implications, and more. Learn more: https://www.cummings.law/how-to-structure-a-business-acquisition-for-legal-protection/

Effective September 1, 2025, Texas Senate Bill 140 expands the state’s telephone solicitation law to cover text messages, images, and graphic transmissions—not just phone calls. Learn more: https://www.cummings.law/navigating-the-new-texas-texting-and-telephone-solicitation-law-dos-and-donts-for-small-business-owners/

Travel expenses are one of the most misunderstood areas of tax deductions. The IRS allows you to deduct transportation, lodging, meals, and incidental expenses—but only if they meet strict business-related requirements. Learn more here: https://www.cummings.law/how-to-legally-write-off-travel-expenses/

Drafting a Qualified Domestic Relations Order (QDRO) is one of the most technical aspects of dividing retirement benefits in divorce. This podcast explores the top concerns attorneys and CPAs must address. Learn more at https://www.cummings.law/qdro/index.html