633 items, 20 items per page
- Labor and Employment Alert: Finding Lost Participants, Annual Limit Update and Tax Bill ImplicationsWe have become aware that the Department of Labor (DOL) has started to take issue with the standard processes used by retirement plans to identify and locate lost participants in ongoing plans.
- On November 2, 2017, the IRS updated FAQs 55-58 on the ACA employer pay or play penalties to explain how it intends to assess and collect 2015 penalties under Code Section 4980H.
- The Conflicts Conflict: Representing Fiduciaries (Not the Estate?) after Cincinnati Bar Association v. RobertsonVorys Partner, Beth Weinewuth authored a article for the November/December issues of the Ohio Probate Law Journal titled "The Conflict: Representing Fiduciaries (Not the Estate?) after Cincinnati Bar Association v. Robertson."
- On October 12, 2017, the Securities and Exchange Commission (SEC) proposed amendments to various items of Regulation S-K that are intended to (1) modernize and simplify certain disclosure requirements in Regulation S-K and related rules and forms and (2) improve the readability and navigability of disclosure documents and discourage repetition and disclosure of immaterial information.
- It is very satisfying to finally complete your estate plan. Looking over the binder containing copies of your Will, Trust(s), Power of Attorney and ancillary documents, you feel quite accomplished.
- Case Note: A. Bogar v. Mark Baker, et al: When Language Is Ambiguous, Don’t Forget the Testator’s Intent“Together with all contents of said real estate.” It sounds straightforward. But what happens when the “real estate” is a farm and the “contents” in question include trucks and farm machinery?
- On September 29, 2017, the Fifth Circuit overturned a $664 million False Claims Act (FCA) judgment in U.S. ex rel. Harman v. Trinity Industries, Inc, Case No. 15-41172 (5th Cir). The court’s reasoning offers substantial ammunition to FCA defendants, and further demonstrates that courts really will enforce the strict materiality requirements outlined by the Supreme Court in Universal Health Servs., Inc. v. United States ex rel., Escobar, 136 S. Ct. 1989, 1995 (2016).
- Labor and Employment Alert: Seventh Circuit Holds That Long-Term Medical Leave Is Not a Reasonable AccommodationJust recently, in Severson v. Heartland Woodcraft, the Seventh Circuit Court of Appeals completely rejected the EEOC’s position – “A multimonth leave of absence is beyond the scope of a reasonable accommodation under the ADA.“
- Labor and Employment Alert: Kentucky Supreme Court Rules That Wage-Hour Class Actions Are Permitted Under State LawThe Kentucky Supreme Court recently held that Kentucky’s wage-hour law (Kentucky Revised Statutes §337.385) permits class actions for unpaid wages and overtime.
- After years of anticipation, sponsors of 403(b) plans have finally received guidance from the IRS regarding preapproved 403(b) prototype and volume submitter documents.
- The judge in a recent court case ordered the Equal Employment Opportunity Commission (EEOC) to develop the administrative record supporting rewards of up to 30% of the cost of health coverage for participation in wellness programs. If the EEOC is unable to defend the size of the reward, the EEOC may have to change its wellness program rules.
- Client Alert: Dueck. v. The Clifton Club Company, et al. - Ohio’s Eighth District Court of Appeals Recognizes Fiduciary Exception to the Attorney-Client PrivilegeThe Eighth District Court of Appeals surprised many Ohio practitioners this month by applying a fiduciary exception to the attorney-client privilege in Dueck v. The Clifton Club Company.
- Effective July 2017, Vermont joined the growing list of state and local jurisdictions to “ban-the-box” and limit employer access to a prospective employee’s criminal record. Eight other states (Connecticut, Hawaii, Illinois, Massachusetts, Minnesota, New Jersey, Oregon and Rhode Island) have removed criminal history questions from job applications for private employers.
- Ohio Court of Appeals Rules That a Beneficiary's Interest in an Irrevocable Trust Is Not Subject to Equitable Division in a DivorceOne of the many reasons that clients consider trusts in their estate planning is to protect assets from the creditors of their beneficiaries.
- The Bureau of Workers’ Compensation is considering a new rule to discourage the use of opioid medication and surgery for low back injuries in favor of conservative treatment.
- In the Summer 2017 edition of Development Incentives Quarterly, learn five more common TIF misconceptions, read about the growing pains municipalities are facing with GASB 77 and find out which Ohio county auditors will complete the required six-year tax appraisal of all properties located in their counties this year.
- Labor and Employment Alert: New Rules Further Restrict Independent Contract Agreements in New York CityIn November 2016, New York City enacted the nation’s first “Freelance Isn’t Free Act” to establish and enhance protections for independent contractors.
- Case Note: In re Estate of Kiefer & Poston v. Shelby-Love: Two New Court of Appeals Decisions Reaffirm the High Bar to Establish Undue InfluenceThe Second and Eighth District Courts of Appeals demonstrate how difficult it is to establish undue influence.
- Massachusetts law already protects employees from discrimination on the basis of race, color, religious creed, national origin, sex, gender identity, sexual orientation, genetic information, ancestry and veteran status.
- Unfortunately, sometimes an employer needs to end an employment relationship. In many situations, it is in the best interests of the parties to enter into an agreement that defines the terms of the separation. Whether called a “separation agreement,” “severance agreement,” “retirement agreement” or any other name, the issues remain the same.