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Chad D. Cummings, CPA, Esq.

Attorney and CPA at The Law Office of Chad D. Cummings and 1 other company
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I am a business and tax attorney, CPA, and business law professor serving as legal counsel to small- and medium-sized high-growth entrepreneurial ventures and high-net worth clients. I have previously worked in operations and finance at American Airlines, PricewaterhouseCoopers, and JPMorgan. I have also created and advised a number of start-up ventures.

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  • Qualified Immunity Shields NY Official in NRA Free Speech Case
    Chad explains that the Second Circuit's decision highlights the tension between administrative power and constitutional rights. Despite the Supreme Court's acknowledgment of a First Amendment claim, the court ruled Vullo's actions did not violate "clearly established" law, highlighting the broad scope of qualified immunity and its impact on free speech protection.
  • Landlords Caught in Legal Crossfire Over Tenant Data Requests
    Chad warns that "administrative subpoenas lack the compulsory force of judicial ones." He highlights risks of breaching privacy laws and discrimination under the Fair Housing Act. Landlords must navigate between federal cooperation and tenant protections, ensuring compliance with state privacy statutes and lease agreements.
  • Maximizing Retirement: HSAs and Social Security Benefits
    Chad explains that while HSAs don't directly increase Social Security benefits, they offer tax advantages. "Contributions reduce taxable income and grow tax-free," he notes, supporting medical expenses without affecting other retirement funds. This strategy can lower taxable income, potentially reducing taxes on Social Security benefits and enhancing financial flexibility in retirement.
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