Business Law

Business Law

For many years, Handler & Levine, LLC, through its principals, Norman B. Handler and Marc S. Levine, has represented clients in business, clients owning businesses and clients hoping to pass their businesses on to their families.

Over the last several years, the firm’s core business-related services have been conducted by David W. Hotes, CPA, Esq., who serves as Of Counsel to the firm and is also the principal of the Bethesda Law Group. Dave has worked closely with the firm in servicing existing and new clients, and giving them the attention and expertise they need, whether they are operating as a corporation, an LLC or a partnership.


Throughout their respective histories, both Handler & Levine, LLC and Dave Hotes have served a broad spectrum of clients, from entrepreneurial start-ups and established small businesses to larger companies which do not yet have the size or need for their own in-house counsel. Our clients include, among others: professional service firms, including medical, dental and legal service providers; consulting practices; software development and other technology firms; construction companies; restaurateurs and other food service businesses; biotech companies; manufacturers and manufacturer’s representatives; environmental technology and clean energy businesses; government contractors; lobbying and public relations practices; real estate development and management firms; franchisees, IT and IT-related service providers; marketing, online marketing and web development firms; and nonprofit clubs and associations.


Dave’s broad range of experience includes general corporate, transactional, legal compliance, governance, and tax matters. He has assisted clients to: form and structure new entities; set up shareholder agreements, operating agreements and executive compensation plans; secure financing to grow and develop; negotiate and document business relationships; implement complex transactions; buy and sell companies; resolve difficult commercial, corporate and employment disputes; assure compliance with applicable federal, state and local laws and regulations; and manage and mitigate various business, tax and liability risks. Dave also has vast experience in business and individual tax planning, as well as in resolving tax controversies with the IRS and various other state and local tax authorities.