Member Articles

Key Points Employers that claimed a tax credit for qualified COVID-related leave paid to employees in 2021 must report the amount of leave paid in Box 14 of the employee's 2021 Form W-2 or on a separate statement. The reporting requirement is new for 2021 for governmental employers, because those employers were not eligible for a tax credit for COVID-related leave paid in 2020 ...

The Coronavirus Aid, Relief, and Economic Security (CARES) Act assigned the U.S. Department of Treasury Office of Inspector General (OIG) responsibility for compliance monitoring and oversight of the receipt, disbursement, and use of payments from the Coronavirus Relief Fund (CRF Payments). OIG has also been given the authority to recoup CRF Payments in the event OIG determines that a recipient did not comply with Treasury regulations governing the use of CRF Payments ...

Kyocera Senco Industrial Tools Inc. v. International Trade Commission, Appeal No. 2020-1046, -2050 (Fed. Cir. Jan. 21, 2022) The Federal Circuit’s only precedential patent decision this week comes on appeal from the International Trade Commission, where an Administrative Law Judge (ALJ) found noninfringement and the Commission reversed. The Federal Circuit addressed the issues of qualifications to provide technical expert testimony, claim construction, and references ...