According to an old Russian Proverb, “A spoken word is not a sparrow. Once it flies out, you can’t catch it.” Applying this to the employment context, if an employee verbally complains that his employer is violating the FLSA, is the employee protected from retaliation? Deciding a split among the circuit courts, the Supreme Court answered the question affirmatively, eliminating the need for a net: the FLSA protects employees who file oral complaints. Kasten v ...
* The New Act Respecting the Legal Publicity of Enterprises and Trusts * New Filing Requirements for Partnerships * Requests for Production of Documents by the Tax Authorities * Your’re Fired!: The Impact on the Exercise of Stock Options THE NEW ACT RESPECTING THE LEGAL PUBLICITY OF ENTERPRISES AND TRUSTS André Paquette apaquette@lavery ...
These days many US businesses are looking north to Canada for new markets. This paper discusses when a US business needs to worry about the Canadian tax system. The short answer comes from some of the oldest provisions in the Income Tax Act. US businesses need to worry about Canadian tax when they have a physical presence in Canada. To read this paper, click here. For more information please contact Len Glass at [email protected] or 604.631.9140 ...
Employers across the country are encountering problems with successful completion of the I-9 Form, a one-page form required to verify employment eligibility of workers in the United States. Despite internal audits and I-9 training, employers continue to identify errors on their I-9 Forms. Each I-9 error is treated as a separate violation resulting in a hefty fine ...
In a case decided last week, Staub v. Proctor Hospital, a unanimous United States Supreme Court finally addressed the application of the “cat’s paw” theory of liability to employment discrimination claims, holding that an employer can be liable for an employment action motivated by a non-decision maker’s discriminatory animus ...
Recently, the Exempt Organizations Office (“EO”) of the IRS released a list of 2011 initiatives, including international activities and compliance. The following are just a few of the items on the IRS’s radar for the coming year. Employment Tax Examinations. In 2011, the EO plans to conduct full examinations of 500 exempt organizations to determine compliance with employment tax rules as part of a project reviewing employment tax practices of both taxable and tax-exempt organizations ...
The decision by an employer to offer a pension plan to its employees is an important one. Various types of pension plans may be offered, and the financial risk of the employer depends on the type of plan chosen.While unions and employees generally prefer defined benefit pension plans,(1) employers are now very reluctant to implement such plans because of the financial liability they entail ...
The facts of the case In 1987, the Hudson’s Bay Company (“HBC”) sold one of its divisions to the North West Company (“NWC ”). In the context of that transaction, some 1,200 HBC employees were transferred to NWC (the “Transferred Employees”). On October 7, 2010, the Supreme Court of Canada rendered its judgment in the Burke v. Hudson’s Bay Co. case ...
The business community has been placed on notice. OSHA has been actively pursuing its regulatory agenda, while also arming its arsenal to enforce compliance. This alert explores the highlights of OSHA’s initiatives in 2010 and what companies can expect in 2011. OSHA 2010: Expanded Enforcement and an Active Commission OSHA’s efforts throughout 2010 included expanded enforcement, a negative publicity campaign, and clearance of several legacy cases from the OSHA Review Commission (“OSHRC”) docket ...
OSHA is implementing several changes to its administrative penalty calculation system. Many of the agency's current penalty adjustment factors have been in place since the early 1970's, resulting in penalties which are often too low to have an adequate deterrent effect. Administrative penalty adjustments will therefore be made to several factors which impact the final penalty issued to employers. These factors include: 1 ...
Combined EAD/Advance Parole Cards Citing security and durability, USCIS announced last week that it is issuing combined employment and travel authorization on one card. Currently, applicants are issued two separate approval documents – a card for employment authorization and a paper approval for advance parole ...
Over the last ten years, Quebec society has frequently been called on to establish means for integrating human rights in the workplace, particularly with respect to accommodation matters ...
Here we go again! Consistent with its retaliation decisions over the past five years, the United States Supreme Court has revisited and expanded the scope of protection from retaliation under Title VII. In an 8-0 decision issued January 24, 2011, the high court expanded the scope of Title VII’s anti-retaliation provision by concluding that in certain situations, the statute allows an employee who has not personally engaged in protected activity to lodge a retaliation claim under the statute ...
On February 8, 2011, the IRS announced a second voluntary disclosure program that will allow U.S. taxpayers to disclose offshore accounts that were previously kept secret from the IRS. U.S. citizens and resident foreign nationals are required to pay U.S. federal income tax on their worldwide income. The objective of this initiative is to bring taxpayers that have used undisclosed foreign accounts to avoid or evade taxes into compliance with United States tax laws ...
The Obama National Labor Relations Board (“NLRB”)1 has started to make its mark on the labor laws through a series of changes that collectively may have a significant impact on the labor law environment ...
The last minute compromise which averted the expiration of the Bush tax cuts included a two-year modification of the estate, gift, and generation-skipping taxes. For 2011 and 2012, every individual will have a $5 million gift tax exemption. For individuals dying in 2011 or 2012, the estate tax exemption is also $5 million, and the generation-skipping transfer (“GST”) tax exemption for transfers during life or at death is $5 million ...
After launching a National Emphasis Program (“NEP”) on recordkeeping in 2009, OSHA has focused increasingly more on recordkeeping compliance when conducting workplace inspections. Recently, the Assistant Secretary of Labor, David Michaels, noted that the recordkeeping NEP has supposedly uncovered recordkeeping violations in almost 60 percent of the 192 inspections OSHA has carried out to date under the program ...
“Never a dull moment” – 2010 was an eventful year for Fair Labor Standards Act (“FLSA”) jurisprudence in the Fifth Circuit and across the country ...
In prior years, certain tax-exempt organizations whose gross receipts did not normally exceed $25,000 were exempt from filing the standard Form 990. Now, this threshold is $50,000, and for tax years beginning on or after January 1, 2010, such organizations must submit a Form 990-N “e-Postcard” annually (rather than the Form 990-EZ or Form 990 required of larger organizations). Private foundations and supporting organizations may not file the Form 990-N ...
Marriage has become as globalized as business today. If one spouse is a non-citizen, there are some minor challenges in drafting estate planning documents to minimize United States estate taxes, and we recommend consulting with counsel in the non-citizen’s home country. If the non-citizen’s family has substantial wealth, there are opportunities to reduce, or even eliminate, U.S. estate and gift tax on transfers to that individual ...
February 20, 2011, will bring a significant additional burden for many employers using the H-1B, H-1B1 Chile/Singapore, L-1 or O-1A category to sponsor a worker. Petitioners, even those entities not typically involved with technology subject to U.S. Government export rules, will be required to make an export control compliance statement under penalty of perjury on USCIS Form I-129. The statement is to certify that the foreign employee will not be allowed access to controlled U.S ...
The Equal Employment Opportunity Commission received more than 12,000 charges in 2009 from employees claiming sexual harassment—a 6 percent increase from three years ago. Although harassment claims are on the rise, Haynes and Boone continues to secure significant sexual harassment victories for its clients, and employers overall ...
On November 9, 2010, the Equal Employment Opportunity Commission (“EEOC”) issued its much-anticipated final rule implementing Title II of the Genetic Information Nondiscrimination Act (“GINA”), which applies to all employers covered by Title VII of the Civil Rights Act of 1964 (“Title VII”), namely, employers with fifteen or more employees, as well as unions, employment agencies and labor management training programs ...
By Vitas Vasiliauskas, Associate Partner of the law firm LAWIN Lideika, Petrauskas, Valiûnas ir partneriai In December 2010, the most important legislative acts on taxation to be enacted in 2011 were publicised ...
