Generally, any gain recognized on the sale or exchange of property is taxable, but the Internal Revenue Code (IRC) provides that certain sales or exchanges are not federally taxable events. One example is a § 368 corporate reorganization. The...By: Blue J Legal
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In a decision published on November 22, 2019, the First Circuit reversed a district court’s prior decision and held two Sun Capital private equity funds were not liable for the withdrawal liability incurred when a jointly-owned portfolio company...By: Seyfarth Shaw LLP
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Suppose you have an applicant or employee who is currently healthy, but you are concerned they may develop an impairment or condition in the future. Can an employer make any decisions based upon that concern without violating disability...By: McAfee & Taft
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On December 22, 2017, Congress enacted the Tax Cuts and Jobs Act of 2017 (the “Tax Act”). The law created a new incentive to encourage long-term investment in the nation’s low-income areas. If a taxpayer invests eligible capital in certain distressed...By: Farrell Fritz, P.C.
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Many HR professionals spend a significant amount of time investigating employee complaints and, depending on the outcome of these investigations, implementing corrective measures to halt and prevent bad behavior in the workplace....By: Cozen O'Connor
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Following in the footsteps of New York City, which earlier this year prohibited employers from discriminating against applicants or employees based on their sexual and reproductive health decisions, New York State has followed suit and passed its own...By: Fisher Phillips
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For the first time ever, federal immigration authorities will be implementing an electronic registration system for H-1B petitions that is intended to simplify the annual process. In a December 6 announcement, U.S. Citizenship and Immigration...By: Fisher Phillips
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As we wrote in a previous On the Subject, the Ninth Circuit Court of Appeals had signaled that it might rehear its August 2019 decisions in Dorman v. The Charles Schwab Corp., in which the Court compelled arbitration of ERISA class-action claims...By: McDermott Will & Emery
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Seyfarth Synopsis: Employers should identify as soon as possible any current employees and employment candidates who may require H-1B work permit sponsorship before October 1, 2021, given that it is anticipated USCIS will again receive H-1B requests...By: Seyfarth Shaw LLP
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Construction disputes can be complicated. There are often disputes between the parties about the quality of work and the amount that is due. Many contractors rely on mechanics’ liens as leverage to try to get their final payment. A case from the Iowa...By: Dickinson, Mackaman, Tyler & Hagen, P.C.
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