De Minimis Claims

News & Analysis as of

CFTC Finalizes Rule to Exclude Swaps with Municipal Utilities From $25 Million De Minimis Swap Dealer Threshold

The CFTC has published its final rule to exclude most swaps used for hedging purposes by municipal and other governmental utilities from counting against the $25 million swap dealer de minimis threshold that currently applies...more

Corporate and Financial Weekly Digest - Volume IX, Issue 22

In this issue: - Delaware Legislation Banning Fee-Shifting in Bylaws and Charters - CFTC Proposes to Amend De Minimis Threshold for Swaps with Utility Providers - CFTC Grants Recordkeeping Relief for...more

The Death of "De Minimis" Is Greatly Exaggerated

The "de minimis" worktime concept is a common-sense, court-recognized notion dating from the federal Fair Labor Standards Act's earliest days. It has been articulated by the U.S. Labor Department this way...more

International Update - Tax Executives Institute PowerPoint Presentation

In this Presentation: - Topics - Inversion - Inversions – How Did We Get Here? - Impact Of The §367 Regulations - 2003 – Enactment of §7874 - §7874 - Determining “Ownership” - Treasury Regulation...more

De Minimis Defense Closes Shop on Starbucks Barista’s Off-the-Clock Claim in the Central District of California

On March 7, 2014, Judge Feess of the Central District of California granted Defendant Starbucks’ motion for summary judgment on Plaintiff’s proposed class claims for unpaid wages under the California Labor Code. Plaintiff...more

Supreme Court Holds That Items of Protective Clothing Are ‘Clothes’ for Purposes of the FLSA, and Questions the Viability of the...

The U.S. Supreme Court yesterday released its much-anticipated decision in the case of Sandifer v. United States Steel Corporation, and held that Section 203(o) of the Fair Labor Standards Act (FLSA) — which allows parties to...more

New Temporary Regulations Expand Reach of U.S. Anti-Inversion Rules and Permit De Minimis Continuing Ownership in Foreign Acquirer

On January 16, 2014, temporary regulations were issued by the U.S. Department of the Treasury and the Internal Revenue Service (IRS) with respect to corporate inversions under Section 7874 (the "New Regulations"), which...more

New Temporary Regulations Introduce a Welcome De Minimis Rollover-Shareholder Exception to US Anti Inversion Rules

On January 16, 2014, the Treasury Department and the Internal Revenue Service released new temporary regulations on one aspect of corporate inversions under Section 7874 (the “Regulations”) that altered and clarified the...more

A “De Minimis” Cost Can be Enough to Defeat a Religious Accommodation Claim

While many employers are familiar with the phrase “reasonable accommodation” because of the Americans with Disabilities Act and similar state laws, the ADA is not the only employment law that requires employers to make...more

Corporate and Financial Weekly Digest - October 25, 2013

In this issue: - SEC Proposes New Rules for Crowdfunding Exemption - CFTC Provides Clarification for SD and MSP Employees Acting in Clerical or Ministerial Capacities - CFTC Requests Public Comment on MAT...more

De Minimis Exemption Inhibiting Funds

Quite a number of collective investment vehicles, including funds, and other entities that may not be viewed by the CFTC as “operating companies” may, in the absence of specific relief or an available exemption, be a...more

Swaps Based on Foreign Securities May Soon Count Toward De Minimis Calculations

In their joint swap definitions release in July 2012, the Commodity Futures Trading Commission (CFTC) and the Securities and Exchange Commission (SEC) made a distinction between (i) a “compo” equity total return swap, in...more

SEC Files Initial Brief in Conflict Minerals Rule Case

The SEC recently filed its initial brief in the case pending in the United States Court of Appeals for the D.C. Circuit in which the National Association of Manufacturers, United States Chamber of Commerce, and Business...more

April 2013 - Sutherland SALT Shaker

In this issue: - Click This!: New York Enacts Über Nexus Statute - Compact Litigation Fallout - Two States Expected to Join MTC Compact - Lesser-Known Tax Council Convenes in South Georgia -...more

Antimonopoly Law Considerations and Risk Management in connection with M&A Transactions

In This Presentation: - General Indemnity: (1) Background and structure (2) Main provisions (3) Conduct of claims - Antitrust Indemnity: (1) Background (2) Main provisions (3) Conduct of...more

The "Work Through Lunch" E-Mailing Dilemma

One of the biggest employer pitfalls that I regularly discuss is the failure to pay for all hours worked by an employee when (1) the employee is performing work after hours and off premises using social media, or some...more

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