Haynes and Boone, LLP’s Immigration Practice Group would like to inform employers of two recent immigration changes: (1) a revised Form I-9 for Employment Eligibility Verification by employers; and (2) a new Form I-94 Arrival/Departure Record procedure for foreign nationals upon entry to the United States. Revised I-9 Form for Employee VerificationOn March 8, 2013, United States Citizenship and Immigration Services (“USCIS”) issued a new Employment Eligibility Verification Form I-9 ...
Gift Tax Return Requirement for 2012 TransactionsDuring 2012, uncertainty about future estate and gift tax exemptions and rates led many of our clients to make substantial gifts during 2012 to their descendants or to trusts for descendants ...
Here are select January 2013 rulings of the Supreme Court of the Philippines on legal and judicial ethics:Attorney; forum shopping as contempt of court. A disbarment complaint against Atty. Gonzales was filed for violating the Code of Professional Responsibility for the forum shopping he allegedly committed. The court held that the respondent was guilty of forum shopping. Lawyers should be reminded that their primary duty is to assist the courts in the administration of justice ...
It is generally understood that an employer has the authority to manage and control its employees to ensure its business runs smoothly. In exercising such authority, an employer can adopt and implement policies that govern how employees perform their work. In certain circumstances, an employer can even adopt a policy to control the physical appearance of its employees. However, this power is limited both by legislation and the employment contract ...
The Tennessee General Assembly has taken from employers the right to discipline employees for bringing guns to work and given to employees a new exception to the at-will rule. On March 14, 2013, Governor Bill Haslam signed Senate Bill 142, commonly referred to as the “Guns in Trunks” legislation, which will take effect July 1, 2013 ...
The new Family Law Act (“FLA”) came into force today, March 18, 2013. It replaces and repeals the Family Relations Act (“FRA”). The FLA carries forward the basic structure established under the FRA, with some fine tuning to deal with issues not adequately addressed under the FRA. This bulletin highlights the major changes to pension division under the new FLA ...
It is International Women's Day today, March 8 – an opportunity to bring the challenges women face in the workplace to the fore. Laws to protect women being discriminated against in the workplace because of their "family status" have existed for some time. What has been less clear is what the legal definition of "family status" means. Even at the highest court level, it's unclear as there have been few decisions to help define the term ...
Contents Part XII.2 Tax Applicable to Trusts: a Potentially Expensive Tax Which Is Often Overlooked Application of the Anti-avoidance Rule in Subsection 83(2.1): Caution Is Required in the Context of the Acquisition of a Private Corporation Revenu Québec to Scrutinize Trusts Directors’ Liability for the Debts of a Corporation Payable to Employees for Services Rendered During the Directors’ Term of Office PART XII ...
On 31 January 2013, the Chinese Supreme People’s Court (“SPC”) issued the Fourth Judicial Interpretation on Certain Issues Concerning the Application of Law in Cases Involving Labor Disputes (“SPC-Rules IV”) which came into effect on 1 February 2013. The SPC-Rules IV are based on the current employment laws and regulations and further detail several practice-relevant issues ...
With the ink now dry on The Taxpayer Relief Act of 2012 (passed in early 2013) which, among other things, raised the capital gains tax rate from 15% to 20% and the top income tax bracket of “high income” Americans from 35% to 39.6%, Senate Democrats have now proposed the “American Family Economic Protection Act” which defers the sequestration for the remainder of 2013 by (i) raising the income tax on millionaires ($55 billion over 10 years), (ii) increasing future military cuts ($27 ...
The Family and Medical Leave Act (FMLA) is celebrating its 20th anniversary this year and the Department of Labor (DOL) appears determined to make it a memorable one. On January 14, 2013, the DOL issued an official administrative interpretation regarding FMLA leave to care for an adult son or daughter with a serious health condition who is incapable of self-care because of a physical or mental disability ...
Business owners grudgingly accept lawsuits as a part of doing business. If you’re doing what it takes to advance your business, you will suffer the bumps and bruises that will result in your name on a legal pleading. You may even be the one who files the lawsuit.Almost any money you can recover in a lawsuit is eaten up by lost employee time, and, perhaps more importantly, the business owner’s loss of focus on healthy profits. If you are the one sued, you can never win ...
On January 29, 2013, President Obama announced his plan for comprehensive immigration reform. While the proposal to require mandatory, phased-in electronic employment verification has obvious implications for employers, the proposal to provide a pathway to earned citizenship may have an unforeseen effect on employers, as well. While surprising to some, many individuals in all walks of life do not have work authorization but are still members of the workforce ...
On January 4, 2013, Judge Irene M. Keeley of the United States District Court for the Northern District of West Virginia issued a Memorandum Opinion and Order that partially granted the Defendant’s Motion for Summary Judgment in the case of Eddy v. Biddle, Barr and Dolgencorp, LLC, Civil Action No. 1:11CV137. Judge Keeley subsequently entered a Final Judgment on January 11, 2013, and the case was dismissed with prejudice ...
Employers nationally continue to struggle with how to respond and adapt to the ever- changing landscape that is the Patient Protection and Affordable Care Act (often known as ObamaCare or the ACA). We at Spilman Thomas & Battle will continue to work with you through 2013 and beyond as the implementing regulations for the ACA continue to be issued. We are working to identify strategies to help employers navigate the process in the manner that best serves their respective industries ...
As most employers know, the federal wage/hour law under the Fair Labor Standards Act (“FLSA”) includes the requirement to pay “non-exempt” employees time and one half of their “regular rate” for work in excess of 40 hours in a work week. The U.S. Department of Labor (“DOL”) is charged with enforcing the FLSA through its Wage and Hour Division ...
Much has been written about the consequences of failing to establish a reasonable plan to preserve documents once there is a duty to preserve. However, surprisingly little has been written about when a party can resume its normal document retention and destruction policy. The good news is that eventually the litigation hold can be lifted; the bad news is that you may not be able to life the hold as soon as you would hope or like ...
Since year 2008 Nicaragua has been modernizing the administration of labor justice. The Ministry of Labor started the modernization with the implementation of an oral process for the fulfillment of certain formalities required before such institution, such as termination of employment contracts for justified cause, collective suspensions and business closures. The implementation of this oral process has been successful because it reduces and simplifies processes ...
The rules for the application for the tax amnesty program that were published on February 19, 2013 in the Federal Official Gazette provide that taxpayers wishing to benefit from the program must file an application online with the Tax Administration Service (“SAT” for its Spanish acronym) not later than May 31, 2013, through the SAT web page, although the Federal Revenue Law does not provide for an specific date for its application ...
The National Labor Relations Board (“NLRB” or “Board”) began 2013 as it began 2012, facing questions regarding whether a quorum of its members had been constitutionally appointed. As we noted in our February 3, 2012 NLRB Roundup, President Obama made three controversial “recess” appointments to the Board to restore its quorum. Now, a year later, the D.C ...
Here are select December 2012 rulings of the Supreme Court of the Philippines on criminal law and procedure: 1. REVISED PENAL CODE Rape; Pruna Guidelines ...
Here are select December 2012 rulings of the Supreme Court of the Philippines on commercial law:Corporations; liability of corporate officers. Settled is the rule that debts incurred by directors, officers, and employees acting as corporate agents are not their direct liability but of the corporation they represent, except if they contractually agree/stipulate or assume to be personally liable for the corporation’s debts, as in this case. Ildefonso S. Crisologo vs ...
During the years of the recent property and development boom in the Turks and Caicos Islands (TCI), stamp duty on the real estate transactions became a substantial contributor to Government coffers. All real estate transactions in TCI are subject to stamp duty at varying rates depending on the size of the transaction and on the island on which the real estate is situate. In most cases, stamp duty is charged at the rate of 9.75% of the consideration passing ...
Haynes and Boone, LLP’s Immigration Practice Group reminds employers with a need for Cap-Subject H-1B petitions - those petitions that are subject to the annual numerical limit - that the filing window for Fiscal Year 2014 is about to open. Over the last three years, the cap has been reached at an earlier and earlier date: June 11, 2012 (FY 2013), November 23, 2011 (FY 2012) and January 27, 2011 (FY 2011) ...
