by e-LawLines | May 30, 2014 | Corporate Law, Employment Law, Small Business Law
If only we could easily forget those things that we want to forget. Sort of like utilizing the neuralyzer Agent K (Tommy Lee Jones) and Agent J (Will Smith) used in “Men in Black” to erase memories. But we can’t, and in fact, the law generally...
by e-LawLines | Apr 30, 2014 | Employment Law, Small Business Law, Taxation
In U.S. v. Quality Stores, Inc., No. 12-1408, (U.S. 3/25/14), the Supreme Court determined that payments made to employees pursuant to an involuntary termination would be subject to Federal Insurance Contributions Act (FICA) taxes. Quality Stores, as a result of an...
by e-LawLines | Mar 4, 2014 | Corporate Law, Employment Law, Small Business Law, Taxation
The Department of the Treasury and Internal Revenue Service, on Feb. 10, 2014, issued final regulations regarding the employer shared responsibility provisions under the Affordable Care Act (ACA). The employer shared responsibility provisions generally require an...
by e-LawLines | Feb 26, 2014 | Corporate Law, Small Business Law
Fiduciary relationships exist in many different contexts: corporation/officers and directors, trust company/depositor, attorney/client. When a fiduciary relationship exists, the fiduciary (i.e., officers and directors, trust company or attorney) typically owes...
by David P. Weiss | Feb 3, 2014 | Corporate Law, Small Business Law, Taxation
We counsel all manner of businesses on choice of entity, a rather elementary question, but one that can have substantial impact. And, as most, if not all, of our business clients know, we routinely recommend a corporate form of business entity over the limited...
by e-LawLines | Jan 21, 2014 | Corporate Law, Employment Law, Small Business Law, Taxation
There are a variety of issues and considerations for individuals and employers, both large and small, regarding the Affordable Care Act (“ACA”), or Obamacare, going into 2014. These include the implementation of the individual mandate, Small Business...