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Articles & Alerts

New York Tax Department's Response to Gaied Misses the Mark
Jul-22-2014 — Tim Noonan analyzes the New York State Department of Taxation and Finance’s recently revised nonresident audit guidelines, which largely were written to address the New York Court of Appeals decision in Gaied.
The Right to Be Forgotten
Employee Benefits Developments June 2014
Jun-30-2014 — This issue covers the Supreme Court's rejection of the presumption of prudence for plans invested in employer stock, new guidance on validating rollover contributions, and other hot topics.
US Tax: US Real Estate Investments
How the Supreme Court's Decision in Nautilus Affects Pending and Future Patent Applications
Jun-26-2014 — The U.S. Supreme Court has created a new test for determining if a patent claim is sufficiently definite in scope. The test could make it easier for the courts and the U.S. Patent and Trademark Office to reject claims as indefinite.
New York Ruling Raises Questions About the Taxation of Cloud Computing Services
Jun-24-2014 — In this article, Tim Noonan and Craig Reilly review the New York tax department’s position on taxing cloud computing services and a Division of Tax Appeals ruling on that position.
Data Breach + No Insurance + No Legal Counsel = #Loss
Caution Urged for Green Card Holders Leaving U.S.
The Goods on Gaied: What It Means, From the Front Lines
May-20-2014 — For more than 25 years, New York State's residency program has been in high gear. Recently, the state's highest court issued an important residency decision - the first time in decades it has weighed in.
Gaied v. New York: The State's High Court Weighs in on Statutory Residence Rules
A Primer on UCC Article 9 Sales
A CTO’s Views on How to Combat Hackers & Cybercriminals
Hiring Managers Weigh New Law
May-01-2014 — This Buffalo Law Journal article summarizes the practical implications of the City of Buffalo law that prohibits the city, its vendors, and public and private employers within the city that have 15 or more employees from asking whether an applicant has been convicted of a crime.
Employee Benefits Developments April 2014
Apr-30-2014 — This issue looks at the Supreme Court's recent decision on severence payments being subject to FICA taxes and other hot topics.
A Significant Development in Alternative Dispute Resolution
Intergovernmental Agreement and FATCA
Apr-24-2014 — On February 5, Canada and the United States signed an intergovernmental agreement (IGA) to implement the US Foreign Account Tax Compliance Act (FATCA). The IGA came as a surprise to Canadians who were hopeful that FATCA would not come to fruition because it had generated significant controversy in Canada.
Cyberlaw: Bitcoins
Benefitting From PMSI in Inventory…Understanding the Complexities Is Key
Apr-16-2014 — In this article, published in ABF Journal, Michael E. Reyen explains that inventory—of all the categories of purchase money collateral—gives rise to the most nuanced issues in terms of practical application, and why proper diligence and adherence to statutory rules by purchase money security interest creditors is necessary to secure the desired results.
Horses the Next Pit Bulls? Connecticut Supreme Court Finds That Horses Are Inclined to Be Mischievous, but They Are Not Presumed to Be Dangerous
Apr-14-2014 — The Connecticut Supreme Court has ruled that horses belong to a “species naturally inclined to do mischief or be vicious.” As a result of the ruling, owners and keepers must now be more diligent than ever in their efforts to prevent their horses from causing foreseeable injuries.
New York’s Estate Tax System Undergoes Major Overhaul
Apr-04-2014 — The New York Executive Budget for 2014-2015, which was signed into law earlier this week, significantly changes New York’s estate tax system effective April 1, 2014.
OSHA Focusing on Recidivism in Its 2014 Site-Specific Targeting
Apr-02-2014 — OSHA’s Site-Specific Targeting (SST) program is aimed at high-hazard, non-construction workplaces and serves as OSHA’s primary plan for programmed inspections of these employers. The latest plan, SST-14, is no ordinary SST inspection plan.
The Nuts and Bolts of Property Tax Exemptions for Nonprofits
Apr-02-2014 — In this edition of "Noonan's Notes," Tim Noonan, Beth Holden, and Mickey Reyen discuss a thorny issue in the real property tax field: the allowed exemption available to nonprofits.
Employee Benefits Developments March 2014
Mar-31-2014 — This issue covers new guidance on preventive services, cost sharing, and wellness as well as other hot topics.
Mar-27-2014 — In this Canadian Tax Highlights article, Alice A. Joseffer discusses the IRS's new reporting requirements for shareholders of passive foreign investment companies (PFICs) for US tax returns for 2013 and onward.
What U.S. Businesses and Others Need to Know About the New Canadian Anti-Spam Law
Mar-24-2014 — A new Canadian law taking effect on July 1, 2014, will impact businesses -- whether located in Canada, the United States, or elsewhere -- that send commercial electronic messages to computers located in Canada or that install computer programs on devices in Canada.
New U.S. Cybersecurity Framework Likely to Become Baseline Standard
Mar-20-2014 Legal & Tax Newsletter, a publication of the German American Chamber of Commerce
Finally! IRS Provides Final Play-or-Pay Guidance
Mar-17-2014 — On February 11, 2014, the IRS released final regulations implementing the employer shared responsibility provisions of the Affordable Care Act. In this article, we summarize some of the most salient provisions of the final regulations.
New York Budget Bill Proposes Many Corporate Tax Changes
Mar-07-2014 — Tim Noonan, Chris Doyle, and Liz Pascal examine the corporate tax reforms proposed by New York Gov. Andrew Cuomo.
Cyberlaw: Of Athletes and Video Games
Mar-06-2014 — In this article, Anne F. Downey discusses whether a video game company can legally use an athlete’s likeness in a product without his or her permission.
Employee Benefits Developments February 2014
Feb-28-2014 — The February 2014 issue covers IRS guidance on expanded in-plan Roth rollover rules, new proposed regulations for excepted benefits, and more.
New York Nonprofit Revitalization Act of 2013 to Have Significant Impact on State’s Nonprofit Corporations
Feb-24-2014 — When New York State Governor Andrew Cuomo signed the Nonprofit Revitalization Act of 2013 into law on December 18, 2013, New York nonprofit corporations became subject to the most substantial revision of the New York Not-for-Profit Corporation Law in over 40 years.
Independent Contractor Relationships
Feb-24-2014 — In this Saratoga Business Journal article, Hodgson Russ partner Noreen DeWire Grimmick discusses some of the potential liabilities lurking behind independent contractor relationships, and how to avoid them.
Hodgson Russ Lawyers Win Residency Case at New York’s Court of Appeals
Feb-19-2014 — On February 18, 2014, the New York State Court of Appeals issued its highly anticipated decision in the case John Gaied v. New York State Tax Appeals Tribunal. The court’s decision, in a victory for the taxpayer, established a new rule for determining when individuals domiciled outside of New York may still be taxed here as “statutory residents.”
Cyber Espionage and Insurance Coverage
Feb-14-2014 — In this article, insurance attorney Alba Alessandro discusses whether state-sponsored cyber espionage fits within the war exclusion provision of a typical cyber liability policy.
U.S. Supreme Court Update, February 2014
Feb-13-2014 — This article by Debra S. Herman, originally published in the Journal of Multistate Taxation and Incentives, covers a range of tax issues that includes click-through nexus, FICA severance pay, income tax credit as a violation of the Commerce Clause, the 4R Act, and personal jurisdiction.
NYS Department of Tax and Finance Issues Technical Memorandum - Sales Tax Reporting and Recordkeeping Requirements for IDAs
Feb-12-2014 — This client alert serves as a follow up to the alert in our January 2014 Economic Development Law newsletter titled “Update on Initial Filing Requirement and Annual Recapture Report Requirement Contained in the 2013 New York State Budget Legislation.”
Canada and U.S. Finally Reach Agreement on FATCA
Feb-07-2014 — The long awaited Foreign Account Tax Compliance Act United States – Canada Intergovernmental Agreement was released on February 5, 2014, and as anticipated will expand the sharing of information between the two countries with the goal of reducing perceived offshore tax evasion by U.S. citizens holding assets through non-U.S. financial intermediaries.
Casinos Are Coming! Well, Not So Fast
Feb-05-2014 — This article discusses the November 2013 vote approving non-tribal casino gaming in New York State and the road map created by the governor and the Legislature to bring casino gaming to the state.
Employee Benefits Developments January 2014
Jan-31-2014 — This issue covers a recent decision by the U.S. Court of Appeals for the Third Circuit that demonstrates once again the importance of divorcing your first spouse before you marry your second, and much more.
New SEC Municipal Advisor Registration Rules
Jan-30-2014 — Section 975 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“Dodd-Frank Act”) amended Section 15B of the Securities Exchange Act of 1934 (“Exchange Act”) to create a new class of regulated persons, “municipal advisors,” and requires that these advisors register with the Securities and Exchange Commission (SEC).
"Honest Services" Statute
Jan-30-2014 — Former Virginia Governor Bob McDonnell may not have violated any Virginia statutes, yet he and his wife both face criminal prosecution under the federal “Honest Services” statute.
Update on Initial Filing Requirement and Annual Recapture Report Requirement Contained in the 2013 New York State Budget Legislation
Jan-29-2014 — Among other requirements, Chapter 59 of the Laws of 2013 (Part J), effective March 28, 2013 (the “2013 Budget Law”), imposed new sales tax recordkeeping and reporting requirements on industrial development agencies in New York State. The purpose of this client update is to update our previous client alerts respecting the new sales tax recordkeeping and reporting requirements imposed on industrial development agencies by the 2013 Budget Law.
Major Changes Expected to New York State’s Estate Tax System
Jan-28-2014 — Governor Cuomo’s budget bill, released last week, includes significant changes to New York State’s estate tax system. If these provisions in the bill pass, many of the changes will become effective nearly immediately.
U.S. EPA Approves ASTM E1527-13 for Application to the All Appropriate Inquiry Rule
Jan-27-2014 — The U.S. Environmental Protection Agency has amended its “All Appropriate Inquiries” Rule to reference the recently published American Society for Testing and Materials (ASTM) E1527–13 “Standard Practice for Environmental Site Assessments: Phase I Environmental Site Assessment Process,” commonly referred to as the “ASTM Phase I Standard.”
Casinos in NYS: A New World Is Here
Jan-23-2014 — This article discusses where and when new casinos might be built now that New York voters have elected to legalize casino gambling.
Making Disclaimer Work for Minors
Jan-21-2014 — This article discusses the conditions under which a minor may be permitted to disclaim an interest in property transferred to him or her under New York’s EPTL and Internal Revenue Code.
FTC Announces Increased HSR Thresholds
Jan-21-2014 — The Federal Trade Commission (FTC) announced on January 17, 2014, the revised transaction thresholds that trigger the requirement to file a premerger notification and report form under the Hart-Scott-Rodino Antitrust Improvements Act (the HSR Act).
IRS: No FTC for 3.8 Percent NIIT
Jan-17-2014 — In this Canadian Tax Highlights article, William S. Turkovich discusses the IRS's final Treasury regulations (TD 9644, November 26, 2013) for the 3.8 percent net investment income tax (NIIT).
New York’s Highest Court Allows Metropolitan Commuter Transportation Mobility Tax to Stand
Jan-15-2014 — It appears the legal battle to invalidate the Metropolitan Commuter Transportation Mobility Tax is finally over. On January 14, the New York Court of Appeals declined to review last year’s appellate court decision that upheld the MCTMT as a valid and constitutional tax.
Can Jurisdiction Over Infringers Be Manufactured?
Jan-13-2014 — This article discusses personal jurisdiction in online infringement cases, including increased efforts by potential infringers to deactivate their websites in order to make it less apparent that the website is directing itself to customers located in other states and courts’ hesitance to recognize sales engineered by plaintiffs for jurisdictional purposes.
New York Increases Minimum Wage and Minimum Salary Requirements for Certain Exempt Employees
Jan-02-2014 — Beginning December 31, 2013, New York’s minimum wage increased from $7.25 to $8.00 per hour. The minimum wage will continue to rise incrementally on an annual basis until December 31, 2015.
Cyber Risk Is the “New Normal”
Dec-30-2013 — This article highlights the basic nuts and bolts of cyber insurance, including the who, what, where, when and why of cyber insurance.
New York Employers Beware: Do Not Delay in Returning Unemployment Insurance Forms!
Dec-30-2013 — New York employers were recently notified by the Unemployment Insurance Division of the New York State Department of Labor about changes in the unemployment insurance law. Although NYS 2607-2013 imposes numerous changes, the one that will have a significant impact on employment practices is the requirement that employers “timely” return and “adequately respond” to requests for information from the DOL. A failure to do so may result in the imposition of financial penalties.
With the New Year Comes New Annual Notice Obligation for New York Employers
Dec-27-2013 — Between January 1 and February 1, 2014, all private employers must provide each of their New York employees a written notice containing detailed information regarding the terms and conditions of their employment.
Employee Benefits Developments December 2013
Dec-20-2013 — This issue covers a new modification of the "use-or-lose" rule for health FSAs and other hot topics.
FTC Ramps Up Enforcement Actions Under Revised Green Guides to Include Deceptive Biodegradable Plastics Claims
Dec-18-2013 — This article discusses the expansion of the FTC’s anti-“greenwashing” campaign to include companies making biodegradable plastic claims.
Empire Zone Litigation - Taking the 'Reduction' Out of the Tax Reduction Credit
Dec-17-2013 — “Noonan's Notes on Tax Practice” appears regularly in the publication State Tax Notes.
Minimizing Estate Tax on U.S. Real Property
Dec-10-2013 — This article discusses the strategies high-net-worth Canadians with real estate interests in the United States can adopt to avoid U.S. estate tax exposure.
Increased Agency Information Sharing Raises Misclassification Risks
Dec-06-2013 — On November 18, 2013, New York State joined forces with the U.S. Department of Labor Department in an information-sharing program that will enhance inter-agency enforcement of worker misclassification.
Employee Benefits Developments November 2013
Nov-27-2013 — A look at religious employers and the women's contraceptive mandate and much more
Possible PFIC, Possible Relief
Nov-22-2013 — Although the PFIC rules are designed to eliminate the benefit of a US tax deferral on passive income earned by a corporation, active corporations such as startup businesses or certain sales or service companies may inadvertently fall into the PFIC category. The consequences may devastate a US investor, and the remedies are limited.
2014 Benefits Limitations
Nov-18-2013 — The IRS announced cost-of-living adjustments to various dollar limitations that will apply to benefit plans for 2014.
Hodgson Russ Helps Clients in Largest-Ever False Claims Act Settlement in Risperdal Lawsuits Against Johnson & Johnson
Nov-18-2013 — Johnson & Johnson will pay $1.273 billion to the federal government and most states to settle a civil False Claims Act investigation into its off-label marketing of its drug Risperdal. J&J will settle a criminal investigation into the matter for an additional $800 million. Two of the J&J whistleblowers are represented by a Hodgson Russ team led by Daniel C. Oliverio.
Micro-Entity Status for Institutions of Higher Education
Nov-12-2013 — The America Invents Act provides that an applicant may pay certain fees at a 75 percent discount if the applicant qualifies as a micro entity. Read about it in this alert.
Tax Collector in Mirror Is Closer Than It Appears: New York Acts to Suspend Taxpayers’ Driver’s Licenses
Nov-05-2013 — In this article published in State Tax Notes, tax attorneys Timothy P. Noonan and Lance E. Rothenberg discuss New York State's new initiative to suspend the driver's license of any taxpayer who owes at least $10,000 in back taxes.
Necessity Equals Relevance: An Article on the Foreign Intelligence Surveillance Act
Nov-04-2013 — This article by intellectual property Anne F. Downey appears in the November 2013 edition of the Bulletin, the official publication of the Bar Association of Erie County.
Employee Benefits Developments October 2013
Oct-31-2013 — The issue covers the IRS and DOL adoption of a “state of celebration” rule following the Windsor case and much, much more.
Bankrupt Ski Mountain’s Mortgage to Be Auctioned
Oct-28-2013 — Hodgson Russ bankruptcy attorney Richard L. Weisz is quoted in the Albany Business Review article, “Bankrupt Ski Mountain’s Mortgage to Be Auctioned,” published October 21
How to Use Insurance to Lessen Wind Farm Risk
Oct-15-2013 — Attorney Alba Alessandro discusses proper insurance coverage for wind farms in the article “How to Use Insurance to Lessen Wind Farm Risk,” published in North American Windpower.
Proposed Food Import Regulations Issued Under the Food Modernization Act
Oct-09-2013 — In this article, attorney Maureen R. Monaghan discusses proposed regulations to the U.S. Food Safety Modernization Act affecting importers.
Eminent Domain as an Alternative Means of Addressing Underwater Mortgages and the Foreclosure Crisis: Is it a Viable Tool or an Invitation to Litigation?
Oct-08-2013 — In this Talk of the Towns article, attorney Michael E. Reyen discusses municipalities’ use of eminent domain powers to purchase and restructure underwater mortgages.
High Expectations for DASA
Oct-07-2013 — In this Buffalo Law Journal article, attorney Andrew J. Freedman discusses the merits of New York State’s Dignity for All Students Act (DASA), which aims to curb bullying in schools.
Schools Face New, Old Issues
Oct-07-2013 — In this Buffalo Law Journal article, attorney John J. Christopher discusses topics of interest to school administrators, including faculty evaluations, student residency, and mandatory immunizations.
Fixing New York's Scaffold Tax
Oct-04-2013 — “Noonan's Notes on Tax Practice” appears regularly in the publication State Tax Notes.
Texting and Distracted Driving and Working: Employer Liabilities Under OSHA, Tort, and Criminal Laws (OMG!)
Oct-04-2013 — The dangers and risks of distractions caused by texting, messaging, and cell phone use are not just limited to vehicles traveling public roads and highways. They also arise in nearly any work environment. Every workplace that fails to ban cell phone use and texting while working likely faces some level of risk.
The Secret Court
Oct-04-2013 — This article by Anne F. Downey is the first column in a series on the Foreign Intelligence Surveillance Act.
Businesses Face Penalties for Telemarketing Without Written Consent Beginning October 16
Oct-02-2013 — Beginning October 16, a new FCC rule will require businesses that use autodialed or prerecorded telemarketing calls or text messages to have prior express written consent from customers before placing these calls.
Changes to New York’s Royalty Addback Rules
Sep-30-2013 — In this article published in State Tax Notes, tax attorneys Timothy P. Noonan and Elizabeth Pascal focus on New York State’s efforts to enact and enforce legislative actions—namely, the denial of royalty expense deductions at the operating company level—designed to capture the revenue flowing to intangible holding companies (IHCs).
Employee Benefits Developments September 2013
Sep-30-2013 — This issue includes updates on play-or-pay penalties, an EBSA advisory opinion on revenue-sharing arrangements, possible changes to PBGC premium due dates, recent cases of note, and much more.
Second Circuit Enforces Class Action Waivers in Two Wage and Hour Cases
Sep-25-2013 — The Second Circuit recently issued two decisions holding that class action waivers may be enforceable in Fair Labor Standards Act actions. These decisions represent a substantial victory for employers.
Exchange Notice Due October 1
Sep-19-2013 — As noted in our June Employee Benefits Developments newsletter, the deadline for issuing the Affordable Care Act Marketplace Notice to current employees is October 1, 2013.
Debate Over Federal vs. State Regulation of Fracing Heats Up
Sep-17-2013 — "Debate Over Federal vs. State Regulation of Fracing Heats Up," an article by Hodgson Russ attorneys Daniel A. Spitzer and Charles W. Malcomb, was published in the fall 2013 issue of The Pipeline, a publication of the Independent Oil and Gas Association of New York.
US Planning for Same‐Sex Spouses
Sep-06-2013 — The U.S. Supreme Court's landmark DOMA decision will have far-reaching implications and significantly expands tax-planning opportunities for same-sex married couples.
Employee Benefits Developments August 2013
Aug-29-2013 — This issue covers 457(b) compliance checks, alter-ego liability, withdrawal liability, breach of fiduciary duty, phantom carried interest plans, breach of contract claims, and more.
Businesses Face Post-DOMA Uncertainty
Aug-29-2013 — Hodgson Russ partner and Employee Benefits Practice Group leader Arthur A. Marrapese, III was interviewed for the Buffalo Law Journal special report, "WNY Businesses Face Post-DOMA Uncertainty."
NYS Legislature Establishes State Justice Center for the Protection of People With Special Needs
Aug-26-2013 — The Justice Center for the Protection of People With Special Needs, established by the Protection of People with Special Needs Act, oversees state operated, licensed, or certified programs and facilities that serve New Yorkers with developmental disabilities, mental illness, substance abuse disorders, and children in residential facilities.
Lower Court Ruling Overturned, Upholding Controversial MCTMT
Aug-14-2013 — In an August 2013 article published by Tax Stringer, “Lower Court Ruling Overturned, Upholding Controversial MCTMT,” Hodgson Russ tax attorneys Timothy P. Noonan and Elizabeth Pascal discuss what taxpayers and tax professionals can expect and what measures they should take in regard to New York’s Metropolitan Commuter Transportation Mobility Tax (MCTMT).
Second Circuit Finds CEO Personally Liable for a $3.5 Million Wage and Hour Settlement
Aug-09-2013 — The U.S. Court of Appeals for the Second Circuit recently sent a chilling reminder to business owners, executives, and other high-ranking employees that they may be held personally liable for their company’s violations of the Fair Labor Standards Act (FLSA).
Vaccines Create Legal Challenges
Aug-05-2013 — Attorney Andrew J. Freedman discusses exemptions to the rules mandating vaccinations prior to enrolling in public school.
Obama’s National Labor Relations Board Nominations Confirmed by Senate
Aug-01-2013 — The Senate’s July 30 confirmation of President Obama’s NLRB nominees gives the board authority to act going forward but won’t resolve questions about the validity of Obama’s recess appointees’ actions.
Employee Benefits Developments July 2013
Jul-31-2013 — This issue covers the DOL's decision to allow plan administrators to reset the timing of annual fee disclosures to participants, new guidance on Obamacare, new regulations for wellness programs, and much more.
US Estate Planning
Jul-19-2013 — Many Canadian families that have US-citizen or US-resident family members can achieve considerable tax savings by incorporating US estate tax planning into their existing estate plans.
SEC Approves New Rules Lifting Ban on General Solicitation in Private Offerings
Jul-12-2013 — Lifting the ban on general solicitation signals the end of an era in securities law. With more than half of the capital raised in the United States coming from the private market and the continued sluggishness in the market for initial public offerings, the impact of these new rules on how private securities offerings are conducted is expected to be significant.
The Broad Scope of U.S. Safety Legislation
Jul-05-2013 — Canadian companies and workers may be held accountable to comply with the U.S. Occupational Safety and Health Act (OSHA) when Canadian workers are physically present in the United States.
Play-or-Pay Mandate Postponed
Jul-03-2013 — The Obama Administration indicated it would delay enforcement of the so-called “Play-or-Pay Mandate,” which requires employers to offer affordable, minimum value health coverage to full-time employees or face potential penalties, until 2015.
New York’s Decanting Statute: Tax and Other Issues
Jul-02-2013 — In this month's Tax Stringer, Hodgson Russ partner Darcy M. Katris explains that the key to decanting trusts in New York State is knowing the rules.
Employee Benefits Implications of Supreme Court’s Defense of Marriage Act Decision
Jun-28-2013 — The Supreme Court’s DOMA decision has a wide-ranging and immediate impact on employers that sponsor qualified retirement plans, group health plans, fringe benefit programs, and executive compensation arrangements.
Employee Benefits Developments June 2013
Jun-28-2013 — Hodgson Russ attorneys cover SCOTUS’s DOMA decision, new coverage options under the Patient Protection and Affordable Care Act, anti-cutback relief for ESOPs, and more in the June 2013 edition of Employee Benefits Developments.
Do I Really Need a Lawyer for This? A Common Sense Approach to Using Attorneys for Your Home Business
Jun-27-2013 — Hodgson Russ partner Gary M. Heller lays out a common sense approach to using attorneys for your home or small business.
U.S. Supreme Court Reins in Retaliation Claims Under Title VII
Jun-27-2013 — Fewer retaliation claims brought against employers under Title VII will likely go to a jury in the future based on the recent U.S. Supreme Court decision in the case University of Texas Southwestern Medical Center v. Nassar.
U.S. Supreme Court Rejects EEOC’s Expansive Definition of a Supervisor in Harassment Claims
Jun-26-2013 — Employers should find it easier to defend against and obtain summary judgment dismissal of many harassment claims thanks to the U.S. Supreme Court’s rejection of the expansive definition of “supervisor” found in the U.S. Equal Employment Opportunity Commission’s Enforcement Guidelines.
Supreme Court Enforces Class Action Waiver in Arbitration Provision
Jun-24-2013 — In light of a June 2013 SCOTUS decision, businesses desiring to avoid class actions should re-examine the language of arbitration provisions to be included in their contracts.
Approaching Assessment Date for Canadian Companies Seeking to Maintain Foreign Private Issuer Status in the United States
Jun-24-2013 — On February 13, 2013, the SEC released an overview on foreign private issuers, outlining many of the securities law issues foreign private issuers confront. The overview serves as a useful guide for Canadian and other non-U.S. companies seeking to raise capital in the United States.
Tax on Sale of LP and LLC Interests
Jun-21-2013 — In Canadian Tax Highlights, attorney Thomas W. Nelson discusses how Field Attorney Advice (FAA) 20123903F, released in March 2013, reaffirms the IRS’s position that a non-U.S. resident’s gain from the sale of an interest in a partnership engaged in a U.S. trade or business is subject to U.S. tax.
Buffalo “Bans the Box”
Jun-18-2013 — The City of Buffalo has joined numerous other local and state jurisdictions in prohibiting the city, its vendors, and public and private employers within the city that have 15 or more employees from asking whether an applicant has been convicted of a crime, either directly or on an employment application.
New York City Human Rights Law Amended to Add New Protected Class: Unemployment Status
Jun-07-2013 — New York City private employers that employ four or more employees will not be able to base an employment decision on an applicant’s unemployment status, effective June 11, unless they have a “substantially job-related reason for doing so.” This may expose New York City employers to a spate of lawsuits by disappointed job seekers.
OSHA Repeat Violations and Affiliated or Subsidiary Companies: The “Single Employer” Test
Jun-07-2013 — Companies and business owners should be wary that traditional corporate separateness does not necessarily insulate them against OSHA repeat liability. Affiliate repeat liability is an issue about which safety professionals and owners need to be mindful on a “corporate family” level when dealing with OSHA citations because there can be carry over implications to other affiliated entities.
How to Avoid Expensive Tax Penalties Under the Affordable Care Act
Jun-06-2013 — Education law attorneys from Hodgson Russ explain how school districts can avoid expensive tax penalties under the Affordable Care Act.
Employee Benefits Developments May 2013
May-31-2013 — Hodgson Russ attorneys cover the 90-day waiting period for group health plans, QDROs and fee disclosures, 403(b) plan documents, and more in the May 2013 edition of Employee Benefits Developments.
8 Ways to Minimize Discrimination Claims
May-27-2013 — Hodgson Russ education law attorneys discuss what school districts can do to avoid or minimize costly discrimination, harassment, or retaliation claims in On Board, a publication of the New York State School Boards Association.
Don't Overstay Your Welcome in the U.S.: Unlawful Presence Rule Now Applies to Canadians
May-17-2013 — In The Lawyers Weekly, Hodgson Russ immigration attorney Eileen M. Martin explains that the “unlawful presence” rule now applies to Canadians and that violations may prevent future visits to the United States.
US‐Owned Professional Corps
May-10-2013 — During the last few years, every province and territory in Canada began to allow the formation of professional corporations, and many doctors, lawyers, and other service professionals chose to use the new legal entity because of its benefits in Canada. However, if more than 50 percent of the total voting power or total value of a professional corporation’s shares is owned, directly or indirectly, by certain US shareholders, the corporation is a controlled. foreign corporation (CFC) under US tax
OSHA Opens Door to Union Organizing During Inspections
May-10-2013 — Union organizers arguably now have the opportunity to participate in OSHA inspections as a “representative” of a non-unionized workforce.
Navigating Multiple Jurisdictions
May-10-2013 Lawyers Weekly
Strong Experience in Small Business Administration Matters Leads to Successful Appeal for Construction Client
May-09-2013 — Corporate & Securities
Beware of ICE: Employers Must Use New Form I-9 Effective May 7
May-03-2013 — Labor & Employment and Immigration
Holy Batmobile! A Case of Trademark and Copyright Infringement
May-03-2013 The Bulletin
The Amazon Decision: A New Nexus Standard for the Internet Age?
May-02-2013 State Tax Notes
CBP Automates Form I-94 Arrival and Departure Process
May-01-2013 — Immigration
NLRB Provides Additional Guidance on Employer Confidentiality Rules
May-01-2013 — Labor & Employment
An Ounce of Prevention: Limiting Litigation Risks in the Social Media Age
Apr-26-2013 Talk of the Towns, a publication of the Association of Towns of the State of New York
Second Circuit Tackles Third-Party Harassment of Employees, Sets New Legal Standard
Apr-26-2013 — Labor & Employment
Art Galleries, Artists, and Creditors: Take Note of Amended Consignment Provisions
How to Handle Test Opt-Out Requests
Apr-15-2013 On Board, a publication of the New York State School Boards Association
2013-14 New York State Budget
Apr-09-2013 — State & Local Tax
Fourth Department Breaks With Long-Standing Precedent by Finding School District Liable for Injuries Student Sustained BEFORE She Boarded School Bus
Apr-03-2013 — Education Law
The Far Reach of California Proposition 65
Mar-29-2013 Legal & Tax Newsletter, a publication of the German American Chamber of Commerce New York
Employee Benefits Developments March 2013
Mar-29-2013 — Employee Benefits
New York’s Highest Court Upholds “Amazon Tax”
Mar-28-2013 — State & Local Tax
Watch Out: Your Prenuptial Agreement May Be Subject to Challenge
Mar-28-2013 — Matrimonial Law & Wealth Preservation
No FTC for Medicare Surtax
Mar-26-2013 Canadian Tax Highlights
IOGA of NY Files Amicus Curiae Brief in Lawsuit Challenging the Town of Avon's Efforts to Regulate the Natural Gas Industry
Mar-21-2013 Pipeline
Guide on U.S. Foreign Corrupt Practices Act a Helpful Tool
Mar-14-2013 Lawyers Weekly
Practical Lessons From the 'Tousa Saga'
Mar-12-2013 New York Law Journal
Final Regulations on Parental Consent Effective March 18
Mar-12-2013 — Education Law
Hedge Funds and Deferred Management Fees: State Taxes
Mar-04-2013 State Tax Notes
Employee Benefits Developments February 2013
Feb-28-2013 — Employee Benefits
Gaied v. New York State: Split Decision by Court Sets Up Showdown on New York Residency Rules
Feb-25-2013 — State & Local Tax
Invalidation of Obama’s NLRB Appointments by D.C. Circuit and Recent NLRB Decisions
Feb-25-2013 — Labor & Employment
Licensors Beware! Second Circuit Decision Confirms Policy Concerns in Patent Law Trump Contract Law
Feb-25-2013 — Intellectual Property Litigation
USCIS Announces Final Rule in Support of Family Unity During Waiver Process
Feb-25-2013 — Immigration Law
Patent Filing Strategies in View of the America Invents Act
Feb-25-2013 — Intellectual Property & Technology
US Fiscal Cliff Resolution
Feb-25-2013 Canadian Tax Highlights
New York State Sales Tax Issues and Recent Developments Affecting the Construction Contractor
Feb-04-2013 Construction Accounting and Taxation
Obligations of Districts to Provide Athletic Activities for Disabled Students
Jan-31-2013 — Education Law
Third U.S. Offshore VDP
Jan-29-2013 Canadian Tax Highlights
When Disaster Strikes, Are You Ready?
Jan-29-2013 Talk of the Towns , publication of the Association of Towns of the State of New York
Insurance Concerns for the Cleantech Sector
Jan-24-2013 Contracting Excellence, a publication of the International Association for Contract & Commercial Management
New FCPA Guidance for Canadian Businesses
Jan-16-2013 — Corporate & Securities
FTC Announces Increased HSR Thresholds
Jan-14-2013 — Corporate & Securities
Caltex Decision Provides Guidance on Structuring Prepaid Drilling Contracts to Satisfy the Economic Performance Requirement
Jan-08-2013 The Pipeline, a publication of the Independent Oil and Gas Association of New York
U.S. Government Blocks Foreign Investment in Renewal Energy Project
Jan-08-2013 Legal & Tax Newsletter, a publication of the German American Chamber of Commerce
Does Offshore Mean Off-Limits?
Jan-07-2013 New York Law Journal
Success of Lisa Jackson’s Tenure As EPA Administrator Depends on Your Perspective—An Interview With Attorney Michael Hecker
Jan-07-2013 — The LexBlog Network
2013 Federal Tax Rate Update
U.S. Real Estate Market Set to Boom in 2013
Jan-02-2013 Law360
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