Articles from Koley Jessen’s Client Adviser and Practice Group newsletters.
Background The survival of many nonprofit organizations is tied to monies received from fundraising events. Most nonprofit organizations are aware of the substantiation and disclosure requirements under federal law in connection with fundraising events. However, some may not be aware … Continued
In January 2013, Nebraska Governor Dave Heineman introduced legislation that would abolish the Nebraska income tax and establish sales tax as the State’s primary source of tax revenue. While the legislation has been withdrawn, there are ongoing statewide discussions of … Continued
Business owners must remember that they have an obligation to provide a safe environment for customers, employees, and anyone else who is welcomed onto their property. Snow, ice, or rain create obvious dangers that are usually quickly addressed, but the … Continued
On June 28, 2012, the U.S. Supreme Court handed down a landmark decision upholding the Patient Protection and Affordable Care Act (“Affordable Care Act”) in National Federation of Independent Business, et al., v. Sebelius (567 U.S. __ (2012)). Because the … Continued
In addition to the changes noted above, the DOL has issued a new poster that employers subject to the FMLA must post in the workplace. The updated poster (see link below) provides revised notices to coincide with recent changes to … Continued
On February 6, the U.S. Department of Labor (DOL) published a final rule that amends the Family and Medical Leave Act (FMLA). The amendments expand and clarify military caregiver and exigency leaves under the FMLA. The amendments also clarify how … Continued
Most employers are required under the Occupational Safety and Health Act (the “Act”) to record job-related injuries and illnesses during each calendar year on OSHA Form 300 – Log of Work-Related Injuries and Illnesses . (Employers exempt from this recordkeeping … Continued
On March 8, 2013, U.S. Citizenship and Immigration Services (“USCIS”) released its long-awaited update to the Employment Eligibility Verification form (“Form I-9″). The previous Form I-9 expired on August 31, 2012, but USCIS instructed employers to continue using the old … Continued
Effective January 1, 2013, California employers who pay employees on a commission basis must supply their employees with written contracts setting forth the method for determining the commission as well as the method of payment. Employers must also provide each … Continued
Contributions to a traditional 401(k) account are pre-tax contributions that are taxed at ordinary income rates when the money is withdrawn later in retirement. With a Roth 401(k) account, employees pay taxes on the contributed money up front, in exchange … Continued
Since June 2012, the National Labor Relations Board (NLRB) and NLRB administrative law judges have issued five rulings regarding the legality of employers’ confidentiality policies, ruling that three of the policies at issue violated the National Labor Relations Act (NLRA) … Continued
As of the first of the year, six states — California, Delaware, Illinois, Maryland, Michigan and New Jersey have passed laws that prohibit employers from requesting or requiring employees or job applicants to provide the employer with access or account … Continued
Pursuant to the Dodd-Frank Wall Street Reform and Consumer Protection Act, the Federal Trade Commission no longer has authority over the Fair Credit Reporting Act (“FCRA”). The Consumer Financial Protection Bureau (the “Bureau”) now has the rulemaking and enforcement powers … Continued
In June 2012, the U.S. Supreme Court upheld in general the Patient Protection and Affordable Care Act (“Act”) in a landmark decision, National Federation of Independent Business, et al., vs. Sebelius (567 U.S. ____(2012)). This article is the third part … Continued
On Friday, January 25, 2013, the U.S. Court of Appeals for the D.C. Circuit provided some welcome relief to employers struggling with the increasingly aggressive posture of the National Labor Relations Board (the “NLRB”). In previous Newsflashes, we discussed how … Continued
Following months (seemingly years) of campaign ads, the 2012 presidential election is finally over. Based on the results of the 2012 Presidential election, it seems even more likely that the Affordable Care Act is here to stay. Next month the … Continued
The battle regarding the legal difference (if any) between paid vacation time and paid time off (which generally combines “vacation” leave and “sick” leave into a single bank of time) under the Nebraska Wage Payment and Collection Act (the “Wage … Continued
On February 3, 2012, the U.S. Department of Labor Employee Benefit Security Administration (“EBSA”) published the final regulations relating to service provider disclosures under ERISA Section 408(b)(2). This final rule replaces the interim final rule published on July 16, 2010, … Continued
Prior to commencing a review of a potential merger and acquisition transaction, the tax and accounting implications of transactions costs that will likely be incurred during the process must be considered. This article is the first of a two-part series … Continued
2012 has been a busy year in the patent and trademark world and, in particular, at the United States Patent and Trademark Office (the “USPTO”). The following is a brief discussion of some of the highlights of 2012 (so far): … Continued