Articles

Katherine E. Cauley Article Offers Tips on Eliminating Estate Tax for Canadian Owners of U.S. Proper: May-16-2008 — The Lawyers Weekly, May 9, 2008
Day Counts and the Importance of Testimony in Statutory Residency Audits: Apr-28-2008
Protocol Process and Basis Bump: Apr-28-2008 — This article, by Federal/International Tax Practice Group associate, Jessica S. Wiltse, was originally published in Canadian Tax Highlights, Volume 16, Number 4, April 2008.
New York's Less Kind and Gentle Tax Department -- Preparing for Criminal Investigations: Apr-08-2008
Sea of Changes in New York Governor's Tax Proposals: Feb-29-2008
Eileen M. Martin article featured in Ontario Bar Association publication: Feb-29-2008
FAQs on U.S. legal topics of interest to Canadians: Jan-15-2008 — This update is part of a series in which Hodgson Russ attorneys answer frequently asked questions on a range of U.S. legal topics of interest to Canadians with business or personal interests in the United States.
Uncle Scrooge's advice for office holiday parties: Dec-06-2007
Checklist for purchasing U.S. real estate: Dec-05-2007
Practical Difficulties In Streamlining the Sales Tax: A View From One Industry Perspective: Nov-27-2007
Commercial leases from the tenant’s perspective: Those devilish details: Nov-14-2007
Hodgson Russ spotlighted in Palm Beach County Profile 2007-08: Oct-30-2007 — The Business Development Board of Palm Beach County's annual publication, Profile 2007-08, features an article titled “Hodgson Russ delivers knowledgeable legal assistance."
Earnings and Profits Attributable to CFC Stock: Sep-07-2007
What employers should do with Social Security ‘No Match’ letters: Aug-27-2007
Interviewing job applicants without violating discrimination laws is a must: Aug-20-2007
New York Practice Issue - More Developments in the Temporary Stay Area: Aug-16-2007 — State Tax Notes
Employees have legally protected personal characteristics: Aug-13-2007
US Tax Advice Penalty Standard: Aug-02-2007
Workers' compensation a defense to certain workplace torts: Jul-30-2007
Under new law, firms must grant leave to domestic abuse victims: Jul-23-2007
Supreme Court Raises Bar for Patents in KSR: Jul-18-2007 — On April 30, the Supreme Court issued a significant patent law decision in KSR International Co. v. Teleflex Inc. concerning how an invention should be evaluated to determine if it is entitled to patent protection.
Real Estate Taxes and the Value Adjustment Board: Jul-18-2007
Nuts and Bolts of a Private Placement: Jul-18-2007
US Estate Tax on US Realty: Jul-18-2007
Deferred Compensation: US Traps: Jul-18-2007
US Accounting for Tax Benefits: Jul-18-2007
Leave for Victims of Domestic Violence: Jul-18-2007
Federal minimum wage increase has little impact on Florida: Jul-16-2007
Respond properly to employee complaints of sexual harassment: Jul-16-2007
Overview of the US Transfer Tax System: Jul-03-2007
Documentation can be an employer’s best friend: Mar-16-2007 — An employer’s ability to produce documentation that supports the business judgments and actions the employer has made and taken regarding a complaining employee can be a vital factor in establishing a viable legal defense.
Employee Benefits Developments March 2007: Mar-16-2007 — A brief look at developments in Employee Benefits law from February 2007, including cases, rulings, and opinions.
Employers should prepare for H-1B filing season starting April 1: Mar-05-2007 — Employers who wish to sponsor an alien employee for H-1B status should begin preparing now to file their petitions. It is anticipated that, this year, the quota will be met in the few weeks after April 1.
Sexual harassment must be prohibited in the workplace: Feb-27-2007 — A recent decision from one of the country’s most respected appellate courts highlights the importance of employers adopting and enforcing a policy prohibiting harassment in the workplace, including sexual harassment.
Employee Benefits Developments February 2007: Feb-21-2007 — A brief look at developments in Employee Benefits law from January 2007, including cases, rulings, and opinions.
Florida courts take liberal interpretation of employee ‘misconduct’: Feb-21-2007 — Often, even if an employer has good grounds for terminating an employee, those grounds may not serve as a basis for disqualifying the worker from benefits under the unemployment compensation statute.
Prevent ex-employees from sharing trade secrets with competitors: Feb-12-2007 — In the absence of a covenant not to compete, a business can only prevent former employees from disclosing to third parties information obtained from the company that constitutes “trade secrets.”
FMLA requires time off for specific reasons: Feb-08-2007 — The Family and Medical Leave Act of 1993 requires private employers with 50 or more employees to grant qualifying employees 12 weeks of unpaid leave per 12-month period for certain reasons.
How unemployment compensation affects workers who voluntarily quit: Jan-29-2007 — Just because an employee quits his or her job does not mean that the worker will be denied unemployment benefits. If Florida's Division of Unemployment Compensation finds that the worker had good cause to quit, he or she may still qualify for benefits.
Form I-9 can be a catch-22 for most employers: Jan-22-2007 — Employer’s are obligated to verify that employees are authorized to work in the United States. The recent Immigration and Customs Enforcement raids on Swift Company emphasize the difficult position in which employers are placed.
Employee Benefits Developments January 2007: Jan-18-2007 — A brief look at developments in Employee Benefits law that happened in December 2006, including cases, rulings, and opinions.
Employers obligated to keep certain worker records: Jan-18-2007 — Before hauling out the shredder or the garbage bin (the shredder is probably safer), businesses should consider what their recordkeeping obligations are under federal and state employment laws.
New US Passport Rules and Expatriates: Jan-18-2007 — Beginning January 23, 2007, a US citizen travelling by air between the United States and Canada, Mexico, Central America, South America, the Caribbean, or Bermuda must present a valid US passport or Air NEXUS card to enter the United States.
What employers need to know about lie detector tests: Jan-08-2007 — Before even suggesting a polygraph test to employees, employers should be aware of the Employee Polygraph Protection Act.
Ex-workers may sue over negative comments by former employer: Jan-02-2007 — Florida law provides limited immunity from civil liability for employers who provide information about former employees to prospective employers, provided the former employer acts in “good faith.”
Barbados on US dividend list: Dec-28-2006 — The IRS recently announced that Barbados has been formally added to the list of foreign countries that qualify for the 15 percent preferential U.S. federal tax rate on dividends paid by a foreign corporation to U.S. non-corporate shareholders.
Guidelines for creating employee handbooks: Dec-27-2006 — An employee handbook is an extremely important document for an employer, as it can provide legal protection for the employer in the event of a lawsuit with employees.
Tax avoidance transactions and reporting requirements in New York: Dec-27-2006 — The New York State Department of Taxation and Finance recently adopted a new regulation regarding various tax avoidance transactions. Most of the reporting requirements piggyback off of federal requirements, however some are specific to New York.
ADA limits questions employers can ask about health, disabilities: Dec-18-2006 — In their weekly Boca Raton News column, Hodgson Russ partners Larry Corman and Glenn Rissman discuss employment-related medical inquiries under the ADA.
IRS targets employees of foreign embassies and international organizations: Dec-15-2006 — According to the IRS, a significant number of employees and former employees of foreign embassies, foreign consular offices, and international organizations in the United States fail to fulfill their U.S. income tax responsibilities.
ADA has implications for food service industry: Dec-11-2006 — The ADA is one of the more difficult discrimination statutes with which to comply. Employers in the food service industry also have the difficult task of balancing public health requirements with the ADA.
Employee Benefits Developments November 2006: Dec-07-2006 — A brief look at developments in Employee Benefits law for November 2006, including cases, rulings, and opinions.
State, federal laws regulate what you can ask at a job interview: Dec-04-2006 — Federal and state laws prohibit employers from discriminating against individuals in connection with all aspects of employment, including the recruitment, interview and hiring process.
Multistate tax issues: Nov-30-2006 — For Canadian companies doing business in the United States, nexus is the most talked-about issue from a US state tax perspective. Many companies fail to realize that a treaty-based exemption generally won't provide protection from state taxes.
Holiday parties do not give workers an excuse to break fraternization rules: Nov-27-2006 — It is fast approaching the office holiday party season. Employers should once again brush up on the “dos” and “don’ts” of the holiday season to reduce the risk of lawsuits arising from holiday festivities.
Employers should use common sense to avoid harassment suits: Nov-20-2006 — Sex discrimination includes discrimination on the basis of one’s gender, sexual harassment, and pregnancy discrimination. In addition, in 1989 the Supreme Court recognized the theory of sex stereotyping as a form of sex discrimination.
Dress code, religious beliefs require 'reasonable accommodations': Nov-13-2006 — Dress and appearance codes have been objected to and challenged by some employees in court on the grounds that the employer’s policy requires the employee to act in a way that violates the employee’s religious beliefs and practices.
Lenders and communities pay the price for fraudulent real estate flipping: Nov-10-2006 — Real estate fraud is one of the fastest-growing white-collar crimes in the United States, and the FBI notes that it could quickly become a national financial epidemic.
Know Florida's minimum wage law: Oct-27-2006 — Florida’s voters overwhelmingly approved an amendment to the state Constitution establishing a minimum wage higher than the federal minimum wage set by the Fair Labor Standards Act.
Employers use loopholes to beat anti sex-discrimination laws: Oct-20-2006 — Employers can engage in employment discrimination if they can establish that it is essential. Whether or not a particular business truly requires and justifies sexual discrimination when employing workers is often a subject of vigorous dispute.
New York real property law update 2006: Oct-18-2006 — The following article summarizes significant case law and legislative developments affecting New York real property law during the second half of 2004 and the first half of 2005.
Marketing limitations and the fax machine: Oct-16-2006 — Q: I am considering a unique marketing program involving faxing materials to existing and prospective customers. Is there any limitation on my use of the fax process to market my company?
New York real property law update 2005: Oct-16-2006 — The following article summarizes significant case law and legislative developments affecting New York real property law during the second half of 2003 and the first half of 2004.
Anti-Discrimination in Employment: Retaliation Gets Personal: Oct-12-2006 — The United States Supreme Court has substantially lowered an important barrier to proving a retaliation claim under Title VII of the Civil Rights Act of 1964, the model for most anti-discrimination in employment statutes.
Harassment is unacceptable employers must put it in writing: Oct-12-2006 — To comply with pertinent federal and state discrimination laws, the employer's legal position, as established by a written personnel policy, must be that sexually harassing behavior is unacceptable in the workplace.
Travel concerns regarding passport requirements: Oct-09-2006 — Q: I am planning to travel outside the U.S., will I need a passport to reenter the U.S.?
Weighty issue of morbid obesity, protection from discrimination: Oct-06-2006 — Since the enactment of the Americans with Disabilities Act, the EEOC has taken the position that people who are morbidly obese (body weight more than 100 percent over the norm) are disabled and protected under the ADA.
New York stock option tax rules invalidated: Oct-03-2006 — The New York State Department of Taxation and Finance's defeat in a recent case promises to change significantly the way in which New York State can tax stock option income earned by nonresidents.
New York's new 'notice and demand' rules create correctable confusion: Oct-03-2006 — The New York State tax department is issuing notice and demands much more frequently. This article examines the recent law change and disucsses some of the practical problems that have arisen as a result of its enactment.
New York's revised convenience rule provides some clarity and continued controversy: Oct-03-2006 — Just when the controversy surrounding New York's "convenience of the employer" rule seemed to be all but dead, the New York State Department of Taxation and Finance gave us another reason to write about it.
Deed brings responsibility: Oct-01-2006 — Q: My boyfriend and I want to buy a house but I cannot afford to contribute to the household expenses. He says he will put my name on the deed and I will not have to worry about the expenses. Are there any legal concerns with such an arrangement?
Refusal to submit to search can bring termination: Jan-01-1900 — A recent case from the Florida appellate court with jurisdiction over Palm Beach and Broward counties illustrates two issues — employee privacy/employer right to monitor or search property and disqualification from unemployment compensation benefits.
Impediments to winning a ‘retaliation lawsuit’: Jan-01-1900 — Federal, state, and local laws prohibiting discrimination in the workplace also make it unlawful to retaliate against employees who have opposed discrimination or who have participated in an investigation of claims of discrimination.