An Overview of New York Workers' Compensation
The August Monthly Minute highlights new IRS guidance addressing student loan matching programs, HHS’s increases to civil monetary penalties and Form 5330 paper filing updates....more
The rollout of a statewide electronic court filing system called Odyssey Integrated Case Management System, or Odyssey ICMS, is officially underway....more
On February 21, 2023, Treasury and the IRS issued T.D. 9972, finalizing regulations implementing the requirement to e-file certain information and tax returns. These regulations affect filers of partnership returns, corporate...more
On June 2, 2022 the Securities and Exchange Commission (SEC) adopted rule amendments that will require all Forms 144 to be filed electronically on EDGAR, rather than mailing a traditional paper filing or utilizing the option...more
The New York State Office of the Attorney General’s Charities Bureau has announced that beginning Sept. 19, 2022, all annual filings must be submitted electronically through its online system. As indicated by the Attorney...more
On November 16, 2021, the Internal Revenue Service (IRS) publicly previewed a draft of a revised Form 8038-CP (Return for Credit Payments to Issuers of Qualified Bonds), along with updated filing instructions and a new...more
New York Attorney General Letitia James has announced the launch of an easy-to-use online filing portal for charities to file required state annual financial disclosures. The new system will use e-signatures and electronic...more
On Wednesday, October 13, the Supreme Court of North Carolina issued new amendments to the North Carolina Rules of Appellate Procedure. The key changes, which apply to notices of appeal filed on or after 1 January 2022, are...more
In October of 2020, House Bill 679 made significant changes to Rule 5 ("Service and Filing of Pleadings and Other Papers") of the North Carolina Rules of Civil Procedure. The amended Rule 5 creates two important changes....more
On August 18, 2020, the Federal Energy Regulatory Commission (FERC) issued an order clarifying its filing requirements in the event its e-filing system malfunctions....more
For employers required to maintain work-related injury and illness records: it’s that time of year again. The Occupational Safety and Health Administration (OSHA) requires covered employers (establishments with 10 or more...more
On August 18, 2020, the Federal Energy Regulatory Commission (FERC or the “Commission”) clarified its Order No. 862, issued in August 2019, in which FERC changed its regulations to require that any nonelectronic filing to be...more
The Appellate Division, First Department has expanded the categories of appeals subject to e-filing through the New York State Court Electronic Filing System (NYSCEF). Effective July 27, 2020, e-filing is now mandatory for...more
The Internal Revenue Service has traditionally accepted certain taxpayer documents only when the taxpayer delivers an originally-signed copy of the document to the IRS. Now, in an internal memorandum dated March 27, 2020, the...more
The FTC recently released the following information. Due to the developing COVID-19 coronavirus pandemic, and consistent with guidance from the Office of Personnel Management, the Premerger Notification Office (PNO) will...more
First, a pop quiz: Which appellate court with jurisdiction over Texas does not use electronic filing? You may be tempted to answer “the Supreme Court of the United States.” ...more
Electronic filing is coming to the U.S. Supreme Court! Effective November 13, 2017, amendments to the Supreme Court’s rules take effect that require represented parties (and their amici) to submit petitions, briefs, and most...more
If you have recently filed appeals in both the Second District Court of Appeal and in one of Florida’s other district courts, then you know that the appellate courts have been using two different filing portals since e-filing...more
On July 23rd of last year, I blogged on a set of proposed regulations eliminating the requirement that a taxpayer attach a copy of his or her Section 83(b) election to their individual tax return. This July, the IRS made the...more
The IRS adopted final regulations that no longer require taxpayers who have made Internal Revenue Code §83(b) elections to attach a copy of the election to their annual federal income tax return. Under §83, restricted...more
On July 25, 2016, in T.D. 9779, the IRS published final regulations concerning the procedures for making an election under section 83(b) of the Code. The new final regulation, Treas. Reg. §1.83-2, eliminates the requirement...more
Filing a Notice of Appeal seems like a pretty easy thing to do. You walk it over (or mail it) to the Clerk of Superior Court in the County in which the case was filed, and the Clerk puts a "filed" stamp on it indicating the...more
An often overlooked filing obligation is the annual June 30 requirement to file the FBAR form for taxpayers with foreign bank accounts aggregating over $10,000. Late FBARs are a consistent problem and the IRS has a long...more
Much has been written about the IRS's dogged pursuit of taxpayers with unreported foreign accounts. These accounts are reported on the Report of Foreign Bank and Financial Accounts (FBAR) when a taxpayer has a financial...more
Last week, the Florida Supreme Court amended Florida Rules of Judicial Administration 2.515, 2.516, and 2.525. These amendments are effective immediately. ...more