The Bottom Line A recent Supreme Court decision has finally put an end to the longstanding fight between Oracle and Google concerning Google’s use of Oracle’s copyrighted Java Application Programing Interfaces (APIs). The Supreme Court’s decision held that, contrary to the decision by the Continue Reading
IRS Provides Much Needed Guidance on COBRA Premium Subsidy
The Bottom Line ARPA’s COBRA subsidy presents a number of complicated administrative issues that employers, plan sponsors and administrators, and insurers alike should consider. In particular, there are a number of nuances to how the Notice may impact plan sponsors.Plan sponsors should consult with Continue Reading
“Children and Teens’ Online Privacy Protection Act” Offers Potential Changes to COPPA Requirements
The Bottom Line The newly introduced Children and Teens’ Online Privacy Protection Act (CTOPPA) is aimed at overhauling U.S. privacy rules for children’s data under the existing Children’s Online Privacy Protection Act (COPPA). The bill was proposed by Senators Edward J. Markey (D-Mass.) and Continue Reading
New York State Introduces Elective Pass-Through Entity Tax
The Bottom Line S corporations and partnerships should be aware of a new election that may allow them to reduce the federal income tax of their New York individual owners. New York State’s budget for the fiscal year 2022, which was signed into law on April 19, 2021, includes an elective Continue Reading
New York HERO Act Establishes Additional COVID-19 Workplace Safety Requirements
Update The Act has been amended to extend the deadlines described below. The NYDOL now has until July 5, 2021 to issue industry-specific airborne infectious disease prevention standards. Once these standards are issued, employers will have 30 days to adopt a disease prevention plan in accordance Continue Reading
FTC Can No Longer Seek Monetary Penalties for Violations of Unfair or Deceptive Practices
The Bottom Line The Supreme Court has found that the Federal Trade Commission (FTC) can no longer rely on Section 13(b) of the Federal Trade Commission Act (FTC Act) in order to seek monetary penalties for violations of Section 5 of the FTC Act for “unfair methods of competition” and “unfair or Continue Reading
Marijuana Legalization Has Other States Green with Envy
The Bottom Line New York became the 15th state to legalize recreational marijuana this March, following the lead of New Jersey and three other states where voters approved legalizing recreational marijuana this past November. In a year where states are seeking tax revenue wherever they can get Continue Reading
Washington, D.C. Bans Non-Compete Agreements
The Bottom Line Washington, D.C. passed the Ban on Non-Compete Agreements Amendment Act (the Act) on March 16, 2021, which broadly prohibits non-compete agreements and restrictions on moonlighting. Non-compete and anti-moonlighting agreements entered into with D.C. employees after this law Continue Reading
Keeping the Faith…less Servant Doctrine Alive
The Bottom Line New York employees have a (legal) duty of loyalty to their employers – under the state’s faithless servant doctrine, a court may require an employee to return compensation received from their employer during any period when the employee was disloyal. A recent decision by the Continue Reading
Additional Tax Credits to Employers Who Extend FFCRA Benefits Through September 2021
The Bottom Line The American Rescue Plan Act of 2021 (ARPA), signed into law by President Biden on March 11, 2021, included a voluntary extension of the Families First Coronavirus Response Act (FFCRA). The extension allows eligible employers to continue to receive tax credits for Continue Reading