In late October, the IRS released a revised version of its 1023 Form. The new Form requires extensive new disclosures by organizations that seek recognition of tax-exempt status as charities under Section 501(c)(3) of the Internal Revenue Code. Many of the questions added to the exemption application are likely to be included in revised Form 990 information returns scheduled to be released later this year ...
Murray Campbell Lawson Lundell Craig Ferris Lawson Lundell This is a general overview of the subject matter and should not be relied upon as legal advice or opinion. For specific legal advice on the information provided and related topics, please contact your legal counsel. Copyright © 2004, Lawson Lundell All Rights Reserved INTRODUCTION Since the mid-1980s litigation has been a fact of life for pension and employee benefit plan administrators and sponsors ...
On October 29, 2004, the Supreme Court of Canada issued its much anticipated decision in the case of Peoples Department Stores (Trustee of) vs. Wise ...
HOUSTON (Reuters) - Fears that contracts signed with Iraq's interim government could be voided by a new elected leadership have made oil companies wary of entering into deals with the energy-rich country, experts said on Tuesday. "We're seeing some reticence from major oil companies in dealing with the interim government," Lori Feathers, a lawyer with Haynes & Boone, LLP told an energy industry gathering ...
As natural gas commodity prices continue their near-term climb, and new domestic sources become harder to find, many oil and gas producers and large gas users such as chemical companies are looking abroad for a cheaper and more readily available source of supply ...
I. Introduction President Vicente Fox has devoted significant political efforts to reform the energy sector. He is well aware of the current needs for investment, particularly in power generation and non-associated gas exploration and production. He is also aware that the government will not have the necessary funds to match the anticipated growth of energy demand ...
I. Introduction Mexico’s power generation sector is facing a possible crisis in the near future. The Federal Government has estimated that over 27,000 megawatts of additional power generation capacity will be needed by 2009 to avoid a power crisis in the country. Since 1960, the electricity sector has been reserved to the State ...
Modernizing Texas’ Foreign Legal Consultant Rule By Larry B. Pascal Introduction Texas law firms depend on cross-border work for a growing percentage of their revenue. Numerous Texas-based law firms have opened offices outside of the US including offices in Mexico, Europe, Russia and the surrounding Eurasian states, the Middle East, and Asia ...
All companies must manage their excessive absenteeism files. Repeated absences, even when they only involve a small percentage of employees, have a substantial negative impact on all employees. An employer should therefore intervene immediately to prevent its employees from thinking that they can be absent whenever they wish. Also, many employees use the example of other employees to justify their own absences, causing the problem to grow out of proportion ...
Today, it is easy to find examples where individuals’ assets are threatened due to their professional activities or personal situation. Our governments have also given themselves effective means of tapping into the personal assets of individuals, mainly through the imposition of various directors’ liabilities. Personal liability is also a major concern for anyone who practises a profession where such liability cannot be limited ...
For years now, Canadian residents who own a secondary residence in the United States have been concerned with American estate taxes. This concern comes from the fact that property located in the United States and owned by Canadian residents is subject to American estate taxes upon the owner’s death, taxes which can sometimes reach significant amounts ...
Introduction As of June 2004, the Commission des lésions professionnelles (“CLP”) will implement guidelines (“Guidelines”) stating its expectations of expert witnesses, both as regards their written reports and the content of their testimony. Over the past years, there has been much criticism by CLP adjudicators concerning the involvement of expert witnesses in judicial and quasi-judicial proceedings. Their impartiality and objectivity were often in question ...
On June 1st, 2004, new recourses for psychological harassment at work will come into force. The imminent arrival of these remedies should motivate employers to implement effective mechanisms to prevent and settle situations of psychological harassment at work. However, June 1st is quickly approaching and most employers are not properly prepared ...
For quite a while now, Québec legislation, like that of most Canadian provinces, provides that the directors, officers, employees or representatives of a legal person (for example: an incorporated company) can be sued personally for the commission or omission of acts that could directly and seriously compromise the health, safety or physical integrity of a worker. This offence is covered under section 237 and 241 of the Occupational Health and Safety Act (R.S.Q., c. S-2.1) ...
Many employers are turning to arbitration in an effort to avoid the costs and inconvenience of litigation. Before implementing a policy requiring employees to submit disputes to binding arbitration, however, employers should consider the advantages and disadvantages of arbitration, as well as the procedural hurdles that must be overcome before an arbitration policy can be enforced against employees. The Advantages: • Arbitration can be less burdensome to employers ...
An Act to amend the Labour Code (S.Q. 2003, c. 26) This is a revised edition of a November 2003 bulletin pertaining to Bill 31 prior to its enactment ...
Whether your company engages in maintenance activities, manages or rents space in a building,1 you should give serious consideration to applicable construction industry rules before agreeing upon a price: a recent judgment of the Court of Appeal may be of interest to you if, under Québec legislation, your employees are required to be members of a construction trade (carpenter, plasterer, plumber, electrician) in order to perform their work ...
Attorneys and other service providers who deal with securities may unwittingly become liable for aiding and abetting violations of the Texas Securities Act. Introduction: A recent decision from the Fort Worth court of appeals should concern anyone who deals with securities transactions, because the burden of proof for imposing liability on a person as an aider and abettor under the Texas Securities Act (“TSA”) just became a little easier ...
Introduction: On March 4, 2003, the United States Supreme Court issued its unanimous decision, written by Justice John Paul Stevens, regarding the Federal Trademark Dilution Act (“FTDA”) ...
The Impact of Business Associate Rules Under the Final Privacy and Security Standards Presented at: Negotiating Technology Outsourcing Agreements Law Seminars International Seattle, Washington Introduction The Health Insurance Portability and Accountability Act of 1996, more commonly known as HIPAA, has brought many changes to the health care field, as well as our day-to-day lives ...
International Considerations in Licensing: US Law Issues, Foreign Law Issues and Related Cross-Border Considerations This presentation covers the following: Context: major differences in international licensing, by U.S licensor Protecting intellectual property Selected U.S ...
Authors Kenneth B ...
In response to the terrorist attacks of September 11, 2001 and other threats related to hazardous materials, the U.S. Department of Transportation (“DOT”) has revised its regulations related to the transportation of hazardous materials ...
Related Practice Groups Environmental The Texas Commission on Environmental Quality (“TCEQ”) recently published an Interoffice Memorandum (“the Memorandum”) that directs the agency’s offices how to handle reporting of spills and releases, including the discovery of historic contamination. It defines “historic contamination” as a “release” from an inactive source, whether of known or unknown quantities, citing as an example, contamination discovered during excavation activities ...
Authors Karen Williams Altaras Mary Jean Geroulo E. Earl Harcrow Jeffrey P. King Lewis A. Lefko Thomas William Mayo Lisa Schafroth Sooter Related Practice Groups Health Care Prompt payment by managed care organizations is once again a hot topic of debate as revisions of current law and regulations deals with claim submission deadlines, recoupment practices, prompt pay penalties, eligibility verification and underpayments ...
