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“Another game changer!” — Your takeaway from reading this summary of Washington’s Engrossed Substitute House Bill 1795, commonly known as the “Silenced No More Act,” which becomes law June 9, 2022, and has some important retroactive effects ...

On Jan. 1, 2023, comprehensive tax legislation will take effect in Kentucky, potentially reducing Kentucky’s personal income tax in an effort to promote economic growth. To offset revenue losses, the legislation broadens the sales and use tax base and imposes new taxes and fees on electric vehicles, ride sharing and car rental services. In the near term, businesses must consider whether they must now collect and remit taxes and the effect of these new taxes on existing contracts ...

“Another game changer!” — Your takeaway from reading this summary of Washington’s Engrossed Substitute House Bill 1795, commonly known as the “Silenced No More Act,” which becomes law June 9, 2022, and has some important retroactive effects ...

“Another game changer!” — Your takeaway from reading this summary of Washington’s Engrossed Substitute House Bill 1795, commonly known as the “Silenced No More Act,” which becomes law June 9, 2022, and has some important retroactive effects ...

In April 2021, President Biden issued Executive Order 14026 to increase the minimum wage for federal government contractors to $15 per hour. On November 23, 2021, the Department of Labor (DOL) issued its final rule implementing Executive Order 14026. The rule requires any federal “contractor” to pay employees a minimum hourly wage of $15 and overtime wages for work beyond 40 hours per week. This wage is subject to yearly increases determined by DOL ...

In April 2021, President Biden issued Executive Order 14026 to increase the minimum wage for federal government contractors to $15 per hour. On November 23, 2021, the Department of Labor (DOL) issued its final rule implementing Executive Order 14026. The rule requires any federal “contractor” to pay employees a minimum hourly wage of $15 and overtime wages for work beyond 40 hours per week. This wage is subject to yearly increases determined by DOL ...

Lavery Lawyers | May 2022

On May 13, 2021, the Quebec government introduced Bill 96 to amend the Charter of the French language (the ?Charter?) to strengthen the provisions regarding the use of French, particularly with respect to the language of commerce and business. This bill has been thoroughly reviewed in parliamentary committee and the committee tabled its report on April 26. In the current political context, it is expected that Bill 96 will be adopted in the coming months ...

On March 30, 2022 the Division of Examinations of the United States Securities & Exchange Commission published the 2022 Examination Priorities. As in other years, the 2022 Examination Priorities document provides certain data regarding the scope of the examination program and the growth of the investment adviser community ...

On April 26, 2022 the Division of Examinations of the United States Securities & Exchange Commission published a Risk Alert detailing investment adviser deficiencies related to Section 204A of the Advisers Act and Rule 204A-1 under the Advisers Act ...

On Nov. 30, 2020 the North American Securities Administrators Association (NASAA) announced that its membership voted to adopt a model rule to set parameters by which NASAA members could implement continuing education programs for investment adviser representatives (IARs) in their jurisdictions. Following is a summary of the provisions of the model rule ...

In April 2021, President Biden issued Executive Order 14026 to increase the minimum wage for federal government contractors to $15 per hour. On November 23, 2021, the Department of Labor (DOL) issued its final rule implementing Executive Order 14026. The rule requires any federal “contractor” to pay employees a minimum hourly wage of $15 and overtime wages for work beyond 40 hours per week. This wage is subject to yearly increases determined by DOL ...

  Prescription is the legal rule in Scotland that prevents a person from pursuing their legal rights to a claim after a certain time period has elapsed (the equivalent in England is limitation). A claim ‘prescribes’ when the relevant time period runs out (known as the ‘prescriptive period’). For contractual claims, the prescriptive period is five years ...

  “ESG” is an acronym that is being used with growing frequency across the investment community. ESG stands for environmental, social, and governance criteria, which are increasingly used by socially conscious investors when deciding whether or not to invest in a company. Environmental criteria are effectively a company’s green credentials. Social criteria relate to the people the company works with and the community it serves ...

  There has been concern within the agricultural industry for some time the race to achieve carbon net-zero is leading to the loss of productive agricultural land to forestry purchasers. Another perceived threat is from investors, both private and institutional, looking to invest in natural carbon, for example, by way of peatland restoration and rewilding projects ...

 Environmental, social and governance (ESG) considerations have taken on an increased significance in recent years, and the pace of change is accelerating. ESG performance is becoming an additional standard by which businesses are being judged by consumers, investors and other stakeholders ...

 The British energy security strategy published by the UK Government on 7 April 2022 reasserted the key role that offshore wind must play if we are to achieve the overarching objective of providing “clean, affordable, secure power to the people for generations to come” ...

  In a fascinating court case involving perhaps the best known players in the crytocurrency sector, old legal principles were used to try to solve a new problem. The claim relates to very substantial digital currency assets that Tulip Trading Limited (TTL) claimed it owned but is currently unable to control or use. Following what it says was a hack of computers at the home office of Dr Craig Wright, its primary owner, the company allegedly lost access to more than 111,000 bitcoins ...

  Controversially, the ‘Everyone Wins’ goody bags gifted to this year’s Oscar nominees included “the title of Lord or Lady of Glencoe, along with a small plot of land in Scotland”. However, the recipients may be disappointed to learn that this particular ‘freebie’, distributed alongside gourmet foods, cosmetic surgery, and luxury trips, confers neither title nor ownership ...

Shoosmiths LLP | May 2022

As organisations start to rebuild post pandemic, many will be considering the introduction or reintroduction of bonuses to their employees. However, when it comes to payment of bonus to those who have had time away from work, employers need to take care ...

Shoosmiths LLP | May 2022

Amy Leech, employment law associate and Shoosmiths’ mental health and wellbeing champion, considers the benefits of having an employee led mental health champion network within your business. As an employer, you will have lots of opportunities to look after your employees’ mental health. However, many organisations are still just paying lip service to it ...

Introduction On 7 April 2022, the Department of Finance (DOF) issued Revenue Regulation (RR) No. 3-2022 to implement Republic Act (RA) No. 11635. RA No. 11635 provides for income tax on proprietary educational institutions and hospitals, which are non-profit organisations. RR No ...

PLMJ | May 2022

  Angolan Central Bank (Banco Nacional de Angola, “BNA”) recently published Notice 10/22 of 6 April to update the scope of application of Notice 10/20 of 3 April on the granting credit to the real sector of the economy. The new Notice establishes (i) the terms and conditions applicable to the this type of credit, (ii) the minimum requirements in terms of number and total value and (iii) the treatment in the calculation of the reserve requirements ...

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