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The Obama Administration recently released its budget proposal for the federal government’s upcoming fiscal year of October 1, 2013 to September 30, 2014. The budget proposal contains a variety of changes to the tax laws…more
Barack Obama, Dynasty Trust, Estate Tax, Generation-Skipping Transfer, Gift Tax
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On December 28, 2012, the Internal Revenue Service (“IRS”) issued long-awaited proposed regulations regarding the “shared responsibility” penalty provisions of the Patient Protection and Affordable Care Act (“PPACA”). In…more
Affordable Care Act, Dependents, Full-Time Employees, IRS, Penalties
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On May 7, 2013, a three-member panel of the U.S. Court of Appeals for the DC Circuit vacated the NLRB's Notice Posting Rule, originally issued by the Board in August 2011. The Rule required that virtually all private-sector…more
First Amendment, NLRA, NLRB, Posting Requirements
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U.S. Citizenship and Immigration Services (USCIS) recently released the revised Employment Eligibility Verification Form I-9, which employers are required to use to verify the identity and employment authorization of newly hired…more
Eligibility, Employer Liability Issues, Forms, I-9, ICE
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In This Issue:
Facility Upgrades, Where Does it End?; Changes in Areas of Responsibility; and Sad Things Can Happen to a Dealership's Work "Family" Member, Too.
Excerpt from Facility Upgrades, Where Does It End? -…more
Car Dealerships, Manufacturers
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As a plaintiff, you often roam a long and weary road before you achieve your ultimate litigation goal: a judgment against a defendant. Now that you have your prize, what do you do with it? With any luck, the defendant recognizes…more
Debtors, Enforcement Actions, Garnishment, Money Judgment
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In This Issue:
..Export Controls: Increased Enforcement Demands an Effective Export Compliance Program -
United States exporters are subject to an extremely complex and often overlapping system of export laws…more
Affordable Care Act, Board of Directors, Export Controls, Exports
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With Spring comes the emergence of many things, including reopening of decks, porches, sidewalk cafés, patios and other outdoor seating options. It’s a lovely idea to have music or other entertainment in these areas, whether…more
Exemptions, Licenses, Municipalities, Noise Complaints, Noise Control Ordinances
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In This Issue:
..Export Controls: Increased Enforcement Demands an Effective Export Compliance Program -
United States exporters are subject to an extremely complex and often overlapping system of export laws…more
Affordable Care Act, Board of Directors, Export Controls, Exports
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In This Issue:
..Export Controls: Increased Enforcement Demands an Effective Export Compliance Program -
United States exporters are subject to an extremely complex and often overlapping system of export laws…more
Affordable Care Act, Board of Directors, Export Controls, Exports
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In Harrisburg on April 2, 2013, the PIOGA End Use Subcommittee convened its inaugural Gas/Electric Coordination Task Force meeting. Attendees included PIOGA-member representatives of Local Distribution Companies, Exploration and…more
Electricity, Gas-Electric Coordination Task Force, Oil & Gas, PJM
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Commercial general liability (CGL) policies are designed to protect policyholders against bodily injury and property damage. “Property damage” requires physical damage to tangible property or a loss of use of tangible property…more
Commercial General Liability Policies, Intangible Property, Intangibles, Property Damage
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On May 7, 2013, a three-member panel of the U.S. Court of Appeals for the DC Circuit vacated the NLRB's Notice Posting Rule, originally issued by the Board in August 2011. The Rule required that virtually all private-sector…more
First Amendment, NLRA, NLRB, Posting Requirements
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If you are one of the nearly 560 Title V facilities in Pennsylvania, DEP has proposed a 50 percent increase in your annual air emissions fees. (See 43 PA Bulletin 677, February 2, 2013.) Under the proposal, you will pay $85…more
Air Pollution, Clean Air Act, Discharge of Pollutants
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Representative Dave Reed (R-Indiana Co.), with more than fifty co-sponsors, has reintroduced legislation (H.B. 440) that would require corporations preparing PA Corporate Net Income Tax returns to add-back any “intangible…more
Corporate Taxes, Income Taxes, Intangibles, Tax Deductions
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If you are one of the nearly 560 Title V facilities in Pennsylvania, DEP has proposed a 50 percent increase in your annual air emissions fees. (See 43 PA Bulletin 677, February 2, 2013.) Under the proposal, you will pay $85…more
Air Pollution, Clean Air Act, Discharge of Pollutants
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The craft beer industry is expanding rapidly and it seems a new brewery opens, or an existing brewery expands, almost daily. As a result, craft beer industry trademark disputes are occurring with increased frequency. Colorado’s…more
Breweries, Trademarks, Wine & Alcohol
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The Securities and Exchange Commission ("SEC") recently announced that it has charged the City of Harrisburg with violations of various anti-fraud provisions of federal securities laws in connection with the resource recovery…more
Civil Monetary Penalty, Disclosure Requirements, Financial Statements, Misleading Statements, Municipalities
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If you are involved in litigation, you have a duty to preserve all documents and data that could be relevant to the litigation. The duty to preserve evidence begins as soon as litigation is “reasonably anticipated.” That means…more
Document Requests, ESI, Litigation Hold, Record Preservation
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As part of an ongoing effort to standardize and clarify the rules that govern Orphans' Court practice, the Orphans' Court Procedural Rules Committee intends to recommend that the Supreme Court of Pennsylvania replace Orphans’…more
Orphan's Courts, Proposed Regulation
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As employers know all too well, an employee who is injured in connection with work can receive workers' compensation benefits simply by establishing that the injury occurred in the course of employment and resulted in a loss of…more
Disclaimers, Workplace Injury
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On May 9, 2013, a tanker truck carrying thousands of gallons of diesel fuel, overturned and caught on fire on a ramp near Interstate 81 and route 322 in Harrisburg…more
Liability, Negligence, Trucking Accident
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Municipal financings are often perceived as a very complex, and even overwhelming, undertaking. The various rules and regulations which govern the process oftentimes seem complicated and difficult to understand. Keep in mind…more
Bonds, Debt, Financial Adviser, Financing, IRS
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In 2011, the Third Circuit held that a pre-certification offer of judgment made by a defendant-employer to an individual plaintiff would not require dismissal of the plaintiff's entire FLSA collective action, even if the offer…more
Collective Actions, FLSA, Mootness, SCOTUS, Settlement
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The 2012-2013 Pennsylvania state budget adopted last July authorized the use of administrative bank attachment by the Department of Revenue. Prior to utilizing this collection technique, the Department was required to develop…more
Administrative Bank Attachments, Department of Revenue, Revocation, Sales Tax License
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Do you remember the round of applause and cheers that went out across this great Commonwealth when Section 7710.1 was enacted? Finally, our legislature gave us a statute that made sense and could be broadly applied. Section…more
Nonjudicial Settlement Agreements, Orphan's Courts, Section 7710.1
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In Part 5, I discussed the issue of “excess” assets and the “spend-down” process in Medical Assistance. Apart from a couple’s exempt assets (house, one car, household furnishings, etc.), the remaining assets are “countable”…more
Exempt Assets, Long-Term Care, Medicaid, Penalties
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In This Issue:
Facility Upgrades, Where Does it End?; Changes in Areas of Responsibility; and Sad Things Can Happen to a Dealership's Work "Family" Member, Too.
Excerpt from Facility Upgrades, Where Does It End? -…more
Car Dealerships, Manufacturers
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See All Updates »
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In This Issue:
"Insuring Your Dealership: Do I Really Need Garage Liability and Garagekeeper's Insurance?" and "The American Taxpayer Relief Act"…more
American Taxpayer Relief Act, Car Dealerships, Commercial Insurance Policies, Estate Tax, Fiscal Cliff
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On May 13, 2013, the U.S. Supreme Court unanimously ruled that patent exhaustion does not bar an infringement claim in a case involving a farmer who reproduced patented seeds by planting and harvesting second generation seeds…more
Bowman v Monsanto, Genetically Engineered Seed, Infringement, Monsanto, Patents
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As we reported in earlier editions of PA Tax Law News, the Commonwealth Court issued two decisions last year upholding tax liabilities imposed on motor carriers that failed to comply with IFTA mileage and fuel documentation…more
Department of Revenue, Drilling Rig Tax Exclusions, Fuel Tax, IFTA, Special Mobile Equipment
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In a recent decision involving employee social media activity, the National Labor Relations Board held that a high-end clothing boutique in San Francisco violated the National Labor Relations Act when it terminated employees who…more
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As employers know all too well, an employee who is injured in connection with work can receive workers' compensation benefits simply by establishing that the injury occurred in the course of employment and resulted in a loss of…more
Disclaimers, Workplace Injury
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The Pennsylvania Supreme Court has held that a taxpayer’s gain from the sale of timberland was apportionable business income using the “functional test” of Pennsylvania’s amended definition of “business income.” Glatfelter…more
Apportionment, Commerce Clause, Double Taxation, Due Process, Functionality
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In This Issue:
Year-End Tax Planning -
Year-end planning is a bigger challenge this year than in past years because, unless Congress acts, tax rates will go up next year, many more individuals will be snared by…more
3.8% Medicare Tax, Adjusted Gross Income, Alternative Minimum Tax, Bush-Era Tax Cuts, Flexible Spending Accounts
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On January 14, 2013, EPA signed final revisions to the RICE NESHAP (and related NSPS for consistency) allowing for expanded use of emergency engines in non-emergency situations. The action bans peak shaving by emergency engines…more
EPA, Power Companies, RICE NESHAP
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