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Archive by tag: LLPReturn

EU Adopts Regulation on Foreign Direct Investments

On March 19, 2019, the European Union adopted a regulation for the screening of foreign direct investments into the EU (the Regulation). The Regulation sets forth national security factors that EU member states (Member States) and the EU Commission...By: Skadden, Arps, Slate, Meagher & Flom LLP
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UK Tax Round Up - June 2019

Guernsey SPV not resident in the UK - In Development Securities plc and others v HMRC, the Upper Tribunal (UT) has overturned the prior discussion of the First-tier Tribunal (FTT) in favour of the taxpayer in an important tax residence case...By: Proskauer Rose LLP
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Proskauer Rose LLP | Jul 01,2019 |

NLRB Limits Duty to Bargain Over Disciplinary Actions

A unionized employer must bargain with its employees’ union before making any unilateral changes in employees’ wages, hours, working conditions or other terms and conditions of employment. Such changes are commonly referred to as mandatory bargaining...By: Sheppard Mullin Richter & Hampton LLP
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Corporation Partially Owned by ESOP Denied Deduction for Compensation Payments to ESOP Participants

A recent case in the Tenth Circuit Court of Appeals addresses the intersection of Employee Stock Ownership Plans (“ESOPs”) and the rules under Section 267 of the Internal Revenue Code related to the timing of deductions for payments to a related...By: Hodgson Russ LLP
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Hodgson Russ LLP | Jul 01,2019 |

California Court of Appeal Makes Short Work of Trial Court Decision Preventing Party From Supplementing its Experts

Years ago I recommended to a client that we hire a construction defect expert in a case. The client, a thrifty fellow, responded, “But I thought you were the construction expert. Why do I need to hire another expert? A fair question and one that...By: Wendel, Rosen, Black & Dean LLP
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Wendel, Rosen, Black & Dean LLP | Jul 01,2019 |

2019 Employment Legislation Summary

2019 Session Connecticut General Assembly - In its 2019 session, the General Assembly passed a number of new laws affecting employers. Except as otherwise noted, the changes are effective October 1, 2019. The following material summarizes these new...By: Shipman & Goodwin LLP
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Shipman & Goodwin LLP | Jul 01,2019 |

From Flexible Leave to Marijuana Testing New State Laws on the Books

States have recently enacted new employment-related laws on issues ranging from flexible leave to marijuana testing. ..Maine. In Maine, employees will soon be allowed to use mandated paid leave for any reason, pursuant to An Act Authorizing Earned...By: Manatt, Phelps & Phillips, LLP
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Manatt, Phelps & Phillips, LLP | Jul 01,2019 |

Five Highlights From a Busy Month for the NLRB

The National Labor Relations Board (NLRB) has been busy the past few weeks. Below are the top five hits over the past month. 1. New rules on the horizon. In a new rulemaking agenda detailing both its short-term actions and long-term plans, the Board...By: Manatt, Phelps & Phillips, LLP
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Manatt, Phelps & Phillips, LLP | Jul 01,2019 |

IRS Issues New Section 382 Private Letter Ruling On Identifying Schedule 13 Filers - TAX UPDATE Volume 2019, Issue 3

Taxpayers looking to utilize net operating losses (NOLs), excess interest carryovers and certain other tax attributes need to be cognizant of the rules that could limit or eliminate them, including section 382. Section 382 requires a corporation to...By: Pepper Hamilton LLP
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Pepper Hamilton LLP | Jul 01,2019 |

EEOC Indicates Pay Data Portal Will Open July 15

As previously reported in EmployNews, a federal court in Washington reversed an attempt by the Equal Employment Opportunity Commission to rescind regulations requiring certain employers to submit pay data broken down by workforce demographics as part...By: Parker Poe Adams & Bernstein LLP
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