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Patrick Jones and Beata Krakus recently published an article discussing how franchisor's protect themselves with franchise agreements and how these very agreements potentially are not worth the paper they are written on. Read the article to learn more about why the agreements are unenforceable and the possible scenarios for the franchisor when a franchisee files for bankruptcy.
As small local breweries continue growing in popularity throughout the nation, Congress is considering previously introduced legislation that would significantly reduce excise tax rates for small brewers. The Small Brew Act (H.R. 494, http://www.govtrack.us/congress/bills/113/hr494) would amend Internal Revenue Code and reduce excise tax rates by 50% on the first 60,000 barrels for brewers producing under 6 million total barrels per year, from $7.00/barrel to only $3.50/barrel. After that, the excise tax would be a flat $16.00/barrel, up to a total of 2 million barrels.