Civil Rights › Tax Law

Employment Law Blog: The Price of Generosity - PTO Donation Policies

At Davis Brown's recent Employment Law Seminar, a hot topic was the structure and utilization of Paid Time Off and leave donation programs. Iowans tend to be generous givers. We step forward, we raise the barn, bake a pie,...more

Health Reform + Related Health Policy News Update - April 2013

In this Issue: - Top News ..Large Hospital Systems Settles for $25.5 Million for False Claims Act Allegations ..Catholics’ Challenge to Contraceptive Coverage Mandate Dismissed As Not Ripe - States...more

Married Same-Sex Couples Should File Protective Claims For Tax Refunds Now

When the Supreme Court ultimately decides United States v. Windsor, it could strike down the portion of the Defense of Marriage Act (DOMA) that prohibits married same-sex couples from receiving the federal benefits provided...more

Was this week the beginning of the end for DOMA?

Hi there, This week had two days of arguments on gay marriage at the Supreme Court. The first case dealt with a challenge to the California law known as Prop. 8, which overturned the California Supreme Court’s...more

Same-Sex Marriage Cases: Are Your Benefit Plans Prepared?

News articles, social media, protests, and lunchroom conversation were all dedicated to the two cases before the U.S. Supreme Court this week. Hollingsworth v. Perry and Windsor v. United States could potentially transform...more

The Estate Tax Consequences of the Defense of Marriage Act for Same-Sex Couples

As of January 1, 2013, the Civil Marriage Protection Act legalized same-sex marriage in the State of Maryland. From the estate-planning perspective, the passage of this law clarified many points that had been problematic for...more

Dynamic Year Expected in Labor and Employment Law

President Obama's re-election, a newly active NLRB, and important decisions pending before the Supreme Court promise to make 2013 an interesting year in labor and employment law – domestically and internationally. Here is a...more

Conducting Workplace Investigations

Recently, when advising a client who was investigating a complaint of sexual harassment, I had the opportunity to revisit the EEOC’s Enforcement Guidance: Vicarious Employer Liability for Unlawful Harassment by Supervisors...more

Employers Must Gross Up Back Pay Awards in NLRB Cases

In another bold move, the National Labor Relations Board (NLRB) has beefed up the requirements for back pay payments when an employer loses a labor dispute. Employees and their lawyers have long complained of the tax...more

Wellness Programs: Keeping Up With the Times

On November 20, 2012, the IRS, DOL and HHS jointly issued proposed regulations under the Affordable Care Act building on existing HIPAA regulations of wellness programs. The new proposed regulations provide clearer guidance...more

Same-sex married couples: Consider filing a Protective Claim for Tax Refund NOW

Being based in San Francisco, CA, our attorneys, CPAs, and staff watched thousands of same-sex couples marry at San Francisco and Oakland City Halls during the window of opportunity to do so. If you are one of the nearly...more

Attorney Steven Getman: legal links of interest for the week ending November 16, 2012

Attorney Steven Getman: Legal links of interest for the week ending November 16, 2012 Friday, November 16, 2012 by Steven Getman Attorney Steven Getman notes some of the stories about the law and lawyers in the news...more

LGBT Couples Can Apply for Retroactive Tax Refunds

With the looming possibility that the U.S. Supreme Court might strike down the Defense of Marriage Act sometime this term, married same-sex couples could suddenly find themselves eligible for a host of federal tax benefits....more

Report From Counsel: Insights and Developments in the Law - Fall 2012

In This Issue: - Criminal Background Checks on Employees - Lottery Winnings and Gift Taxes - Fair Housing Act Doesn’t Apply to Roommates - Land Purchasers Get Money Back - LLC Member Personally Liable -...more

Baker & McKenzie: Employment & Industrial Relations - Australia: Special Halloween Edition - Frankenstein's Contractor

You know who we are talking about. He works in your office, he has access to your intranet, he volunteered to be your fire warden, and he is always the life of the Christmas party. He is that temp you engaged five...more

Windsor Upheld

Earlier this year, I discussed the Windsor case wherein a federal district court struck down Section 3 of the Defense of Marriage Act (DOMA), and allowed a marital deduction in the estate of a deceased same-sex spouse for...more

Second Circuit Confirms That Title VII Discrimination Awards are Taxable

Recently, the Second Circuit Court of Appeals confirmed that awards of back pay and front pay under Title VII constitute “wages” under the Internal Revenue Code and are therefore subject to statutory withholding requirements....more

Tassare gli alimenti dannosi per la salute e per i bilanci? Uno sguardo al recente (e ancora in corso) dibattito italiano

Tassare o non tassare le bibite analcoliche zuccherine e i superalcolici? La domanda è parte della più generale questione se ricorrere o meno alla leva fiscale per correggere abitudini alimentari dannose per...more

Religious Institutions: September 2012 Update

A corporation is an artificial or fictional person, ordinarily distinct from both its individual members or shareholders and its subsidiaries and affiliates, even when owned by just one person. A key reason many organizations...more

COLORADO UNION OF TAXPAYERS FOUNDATION v. CITY OF ASPEN

Complaint

Plaintiff seeks enforcement of the Taxpayer’s Bill of Rights of the Colorado Constitution (“TABOR”). Colo. Const. art. X, § 20. TABOR requires a vote of the people before the State or any local government may: create new...more

Supreme Court Upholds Health Care Law: Now What?

Last week, the United States Supreme Court upheld the Affordable Care Ac, the sweeping new health care law enacted by Congress and signed into law by President Obama in 2010. Proponents and opponents of the law each have...more

Education Update (No. 3, July 2012): Your School Is Religious – Does That Mean It's Exempt?

You've just received notice from your state unemployment commission that the School owes $10,000 in back unemployment taxes. You don't understand how this occurred since your religious school has always been treated as exempt...more

Federal Estate Tax Equality for Same-Sex Couples

On June 6, 2012, in Windsor v. United States, U.S. District Judge Barbara Jones in the Southern District of New York granted summary judgment to Edith Windsor and created a precedent that is likely to positively affect...more

Estate Tax Marital Deduction Allowed For Same-Sex Couple

EXECUTIVE SUMMARY: The U.S. District Court for the Southern District of New York has ruled that same-sex couples can take advantage of the estate tax marital deduction provisions of the Internal Revenue Code. This ruling has...more

Spending Review e Universalismo Selettivo. La Sanità in Italia

Il primo passo obbligato per la spending review in sanità è l'inserimento di principi di selettività nell'offerta delle prestazioni. Dall'universalismo assoluto all'universalismo selettivo....more