News & Analysis as of

Multistate Corporations

Illinois Garnishments News: Wage Assignments No Longer Expire in 84 Days

Recently, Illinois revised its wage assignment law. This development is important for multistate employers because Illinois is the only state with a statute that clearly and unequivocally provides that employers must honor...more

Texas Introduces State Pay Equity Bill Banning Inquiries Into Prior Salaries

Following the growing trend of states enacting laws that address pay equity in the workplace, Texas State Representative Eric Johnson introduced House Bill 290 in the Texas legislature, seeking to amend the Texas Labor Code...more

A Possible New Year’s Hangover for Multistate Employers With California Employees

by Foley & Lardner LLP on

Multistate employers with headquarters located outside California may wake up to a rude surprise on January 1, 2017, as a result of a new California Labor Code law affecting their employment agreements with California...more

California Restricts Choice of Law and Venue Selection Clauses in Employment Agreements

by White & Case LLP on

On September 25, 2016, Governor Jerry Brown signed Senate Bill 1241 into law, adding Section 925 to the California Labor Code. This new California law prohibits an employer from requiring California employees to agree to...more

New California Law Threatens To Destroy Plan Uniformity

by Allen Matkins on

Companies often include a choice of law provision in their equity and other compensation plans. Some companies include a choice of law in the award agreement, either in lieu of, or in addition to, the plan document. ...more

Mandatory Class Waivers Struck Down By 9th Circuit

by Fisher Phillips on

Employers received their most bruising loss in the ongoing war involving class action waivers today, as the 9th Circuit Court of Appeals became the second federal circuit to strike them down as illegal. When the 7th Circuit...more

MTC Annual Meeting Update: Market-Sourcing Regulations Presented to Executive Committee

by Reed Smith on

On July 28, the Multistate Tax Commission (“MTC”) held its Executive Committee Meeting. The Executive Committee voted to accept the Uniformity Committee’s recommendations for a taxpayer’s prospective change in its method of...more

Both Statewide Paid Family Leave and the $15 Minimum Wage for Most of the NYC Metro Area Became Law in New York April 4th

In a flurry of activity accompanying agreement with the Governor on a budget in late March, New York State lawmakers passed, and Governor Cuomo subsequently signed, legislation following California’s lead in raising the...more

“Ban-the-Box” and Other Laws Limiting an Employer’s Use of Criminal History

by Smith Anderson on

Employers face an increasing number of laws that limit when an employer may ask for and use an applicant's criminal history. "Ban the Box" laws prohibit questions about criminal history on the initial application. In...more

Comments on Proposed New Alabama Corporate Income Tax Apportionment Rules

The Alabama Department of Revenue (ADOR) recently proposed numerous changes to its apportionment rules for corporate income taxpayers, with the stated intention of adopting “recommended amendments to the [Multistate Tax...more

Michigan Court of Appeal finds Multistate Tax Compact applicable to the former Michigan Single Business Tax (SBT) Act

by Miller Canfield on

On February 25, 2016, the Michigan Court of Appeals released a decision for publication in the consolidated case of AK Steel Holding Corporation v. Department of Treasury, which upholds the ability of taxpayers to make the...more

Eighth Circuit Rules Minnesota's Drug and Alcohol Testing in the Workplace Act Has Multi-State Reach

by Littler on

The U.S. Court of Appeals for the Eighth Circuit recently expanded the reach of the Minnesota Drug and Alcohol Testing in the Workplace Act (“DATWA” or “the Act”) by ruling that the Act can apply to the employees of...more

California Supreme Court Holds Multistate Tax Compact is Not Binding

On December 31, 2015, the California Supreme Court closed the book on California’s Multistate Tax Compact election saga, unanimously holding that the Compact is not a binding contract among its members and the State was not...more

California Supreme Court Unanimously Holds Against Gillette

by Morrison & Foerster LLP on

Concluding that the California Legislature (1) is not bound by the Multistate Tax Compact (the “Compact”), (2) had unilateral authority to eliminate the apportionment formula election provision, and (3) clearly intended to do...more

The Multi-State Non-Compete Agreement – Part 3

by Burr & Forman on

Our most recent article in this series (May, 2015) addressed the first step of the analysis necessary for the multi-state employer’s design and implementation of a manageable, limited number of noncompete agreements compliant...more

Recent Amendments to Security Breach Notification Laws Further Complicate Breach Notification for Employers

by Littler on

It is not a matter of "if" but "when" an employer will be required to notify employees of a security breach.  Forty-seven states require employers to notify employees when defined categories of personal information, including...more

Allocation, Due Diligence, and More Record Keeping! New Draft Regulations on New York State’s Corporate Income Tax Allocation

by Hodgson Russ LLP on

2014 brought significant corporate income tax reform to New York State. This year, 2015, followed suit and brought many of those same corporate income tax reforms to New York City. To quote Donald Trump, these reforms are...more

One Size Fits All? The Case for Unified Employment Policies for Multi-State Employers

One of the questions clients frequently pose to me is how to make employment policies uniform across the different states where their employees work. Now it seems to me that this is a most appropriate question in this day...more

North Carolina Moves Towards Single Sales Factor and Market Sourcing

by Smith Anderson on

An earlier Tax Alert discussed the possibility that North Carolina would adopt the single sales factor method of apportioning the business income of multi-state corporations. During the current legislative session, single...more

Morgan Stanley Agrees to Resolution of Multi-State Unclaimed Property Audit

by Carlton Fields on

The California State Controller announced an Audit Resolution Agreement with Morgan Stanley on December 23, 2014, which sets forth the terms and conditions for finalizing and resolving an unclaimed property audit that Verus...more

Amend Corporate Apportionment - A Step In The Right Direction?

Today the Revenue Laws Study Committee is considering a bill draft for introduction in the 2014 Legislative Session that would change the way North Carolina determines tax liability for multistate corporations with a North...more

Right to Compute Tax Pursuant to Multistate Tax Compact Under Review in Michigan

by Miller Canfield on

Can a multistate corporation elect to use the Multistate Tax Compact’s apportionment reporting method in place of the Michigan Business Tax Act’s mandated formula without the Department of Treasury’s permission? The Michigan...more

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