Pritchett, Nicholas

Samantha J. Prince, Esq. joined the Firm in January, 2012.  Attorney Prince was admitted to practice law in 1992 and brings with her over 18 years of experience in tax, securities and business transactional law.  Her primary areas of expertise are: business formation, conversions and dissolution; employment contracts including executive, non-competition and confidentiality agreements; employee handbooks and taxation of employee benefits; sales, licensing and distribution contracts; mergers and acquisitions; raising capital through private and public offerings; corporate governance; estate, retirement and tax planning; tax preparation; and tax dispute resolution. 

Attorney Prince not only possesses her Juris Doctorate, but also her Masters in Tax Law from Georgetown University Law Center.  Therefore, she is well positioned to advise both businesses and individuals relative to tax matters in addition to other legal matters, including federal, state and local tax disputes and compliance, IRS and Department of Revenue tax audits, offers in compromise, installment agreements, tax liens and levies, claims for refund, collection enforcement activities, payroll taxes/trust fund recovery fines, penalties, interest and work out agreements and compromises.

Attorney Prince has aided business clients in raising millions of dollars through private and public equity financings.  She is equipped to handle all the legal steps necessary to raise capital, from the initial Business Plan to the closing of the offering, whether it be a private offering via SEC exemptions or a public offering via registration (IPO).   Ensuring the business client is compliant with all state and federal securities laws, including all anti-fraud statutes, throughout the raising capital process, is of great importance. 

Attorney Prince has also aided business clients in the area of employee benefits:  Employment contracts; employee handbooks and policies (including social media, sexual harassment, discrimination and dismissal policies); taxation of fringe benefits; retirement plan qualification requirements; retirement plan design; ERISA; ESOPs; qualification, design and taxation of health and welfare plans; executive compensation via equity and cash-based incentives; taxation of nonqualified deferred compensation including Section 409;  and the protection of trade secrets through confidentiality and non-competition (non-compete) agreements.  Ensuring the business client is up-to-date relative to employee benefits matters greatly reduces problems in the workplace that can lead to expensive litigation.

Attorney Prince has advised numerous clients relative to the selection of the proper entity and formation of that new business entity including liability, taxation, ease of formation and transfer of ownership interests.  Entities include Limited Liability Companies, Subchapter S corporations, partnerships (general, limited and limited liability), Family Limited Partnerships and Family Limited Liability Companies, C-corporations and self-directed LLCs/IRAs.  She also has advised and aided clients in business acquisitions, sales, conversions, divisions, mergers and dissolutions.  Structuring entities and their transactions properly can yield great tax benefits which Attorney Prince is poised to advise upon.

In addition to practicing law, Attorney Prince holds the position as an Adjunct Professor of Law at Penn State University – Dickinson School of Law and Widener University School of Law – Harrisburg.  At these institutions, she has taught a variety of tax and business law courses including a Business Planning course which focuses on small business formation, advanced taxation of business entities, raising capital, trade secret protection and executive compensation.