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By William Hamilton
Assume that your e-mail will be printed on the front page of the New York Times. If you would be embarrassed or concerned, don't send it.
For over a century, telephone service subscribers have been subject to a federal excise tax (FET) on communications services. Initially designed to curb the federal deficit caused by the Spanish-American War, the FET currently imposes a 3 percent levy on all "telephone service," "local telephone service," and "teletypewriter exchange service."
In the first decisions issued by the Supreme Court under Chief Justice Roberts, the Court ruled that, under the Fair Labor Standards Act (FLSA), employees must be paid for time spent walking from their employer’s locker room to the work floor after "donning," or putting on, unique protective gear, as well as time spent walking to and waiting to "doff" or take off, unique protective gear.
The United States Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP) has issued a new regulation addressing "Internet applicants," which will go into effect on February 6, 2006.
On October 22, 2004, the American Jobs Creation Act of 2004 was signed into law. This legislation added Section 409A to the Internal Revenue Code, fundamentally changing the tax treatment of deferred compensation plans, including certain severance pay plans and agreements.
Change is in the air with regard to the way in which prospective purchasers, lenders and others will conduct environmental due diligence in the future. These changes stem from Congress’ enactment of the Small Business Liability Relief and Brownfields Revitalization Act, 115 Stat. 2356 (the Brownfields Amendments of 2002 or Amendments).
On Tuesday, October 12, the Supreme Court agreed to hear two wetlands cases (both from Michigan) that could help clarify the extent of federal jurisdiction under the Clean Water Act and to address the issues that were not reached in the Court’s 2001 decision of Solid Waste Agency of Northern Cook County v. Corps, 531 U.S. 159 (2001) (SWANC).
In the past, generally accepted accounting principles (GAAP) did not require companies to report liabilities for environmental conditions, such as contaminated facilities or buildings with asbestos-containing materials, unless there was a pending or threatened legal proceeding associated with the condition.
By Paul Pompeo
The United States Court of Federal Claims just issued a long-awaited decision on the proper treatment of independent research and development (IR&D) costs and the meaning of "required in the performance of a contract" as that phrase is used in Cost Accounting Standard (CAS) 420 and Federal Acquisition Regulation (FAR) 31.205-18.
The Family and Medical Leave Act (FMLA) allows an eligible employee to take up to 12 weeks of leave in order to care for a parent with a serious health condition. A recent case decided in Maryland suggests that the definition of "parent" may be stretched to include family members who "act as a parent." (Dillon v. Maryland-Nat’l Capital Park & Planning Comm’n, No. 04-0994, (D.Md. 2005).
Employers offer enhanced severance benefits in exchange for a release of claims by departing employees in order to avoid litigation. In two recent cases, however, an employer that thought it had "bought peace" with a departing employee instead found out that the employee’s release of claims was invalid and the employee could still sue.
Does an employer have to accommodate an employee disability that does not exist?
Payola and plugola have been violations of FCC regulation and frequently considered actionable fraud for at least a generation, but recent events have returned them to the public eye.
On August 5, 2005, the Federal Communications Commission (FCC) adopted an order redefining wireline broadband (i.e., high speed) Internet access services, usually referred to as Digital Subscriber Line (DSL) service, as an "information service."
According to one Maine court, a reservation clause contained in a student handbook can negate the existence of a binding contract between a college and its students.
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