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Exclusions Exemptions

Rivkin Radler LLP

Hospital As Educational Organization? The Mayo Clinic’s UBIT Refund Claim

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Like Peas in a Pod? What do private, not-for-profit colleges and hospitals have in common? There are quite a few items that come immediately to mind: •They may qualify for exemption from federal income tax. •Tax-exempt...more

Harris Beach PLLC

Seeking Clarity in Blue Sky Laws: Exclusions from Municipal Issuer Exemptions

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We continue our series exploring the lack of uniformity – and sometimes lack of guidance – that makes it challenging to interpret state Blue Sky laws. Today’s example addresses the exclusion from the use of the municipal...more

Harris Beach PLLC

State Blue Sky Laws: Shedding Light on Exclusions from Municipal Bond Exemptions

Harris Beach PLLC on

We continue our series exploring the lack of uniformity – and sometimes lack of guidance – that makes it challenging to interpret state Blue Sky laws. Today’s example addresses the exclusion from the use of the municipal...more

Fisher Phillips

Third Time’s the Charm?... And We Mean it This Time - California Moves Closer To Final Amendments To Covid-19 Workplace Safety...

Fisher Phillips on

Employers monitoring proposed changes to Cal/OSHA’s Emergency Temporary Standard (ETS) in recent weeks likely have whiplash from trying to keep up with the back-and-forth slew of developments. However, it appears we are close...more

Fisher Phillips

Second Time’s the Charm? California Set to Amend Pandemic-Related Workplace Safety Rules

Fisher Phillips on

After a rollercoaster meeting Thursday where it originally voted down the proposed revisions, Cal/OSHA’s Standards Board eventually adopted proposed revisions to the Emergency Temporary Standard (ETS) that will establish...more

Fisher Phillips

Change is Coming in California: Top 10 Revisions to COVID-19 Workplace Safety Rules for Employers

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After months of calls for modification to Cal/OSHA’s Emergency Temporary Standard (ETS), California is about to adopt significant changes to the standard in light of the changing nature of the COVID-19 pandemic and the...more

Schwabe, Williamson & Wyatt PC

Aftermath of Martinez-Cuevas v. DeRuyter Brothers Dairy: ESSB 5172 and Overtime Pay for Agricultural Workers

Washington’s Supreme Court disrupted the state’s agricultural industry on November 5, 2020, when it held that the agricultural overtime exemption at RCW 49.46.130(2)(g) violated the state’s constitution as applied to dairy...more

Proskauer Rose LLP

Lowered Interest Rates Due To Coronavirus Makes Intra-family Loans an Effective Estate Planning Tool

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As a result of the Federal Reserve Bank's recent stimulus and interest rate decreases in response to the coronavirus, intra-family loans can be used to transfer wealth to future generations with no gift tax consequences as...more

Perkins Coie

CEQA Year in Review 2019

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A Summary of Published Appellate Opinions Under the California Environmental Quality Act - The year 2019 saw several trailblazing opinions, indicating that courts continue to grapple with some of CEQA’s core policies. The...more

Dechert LLP

FINRA Proposes Amendments to Rules 5130 and 5131 Governing Purchase and Sale of Initial Equity Public Offerings and New Issue...

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The Financial Industry Regulatory Authority on July 26, 2019 filed with the Securities and Exchange Commission a proposal to amend FINRA Rules 5130 and 5131 (collectively, Rules) (Proposed Amendments).1 The Proposed...more

Hogan Lovells

China's tariff exclusion process

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On 13 May 2019 China's State Council Tariff Commission announced a tariff exclusion process in which importers of certain U.S. goods subject to retaliatory tariffs can apply for exclusions from Chinese tariffs on a...more

Seyfarth Shaw LLP

The President Giveth and The President Taketh Away: Exemptions and Exclusions to the Trump Steel Tariff

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Country-Specific “Exemptions” - Last week Seyfarth Shaw published an alert concerning the 25% global tariff on imported steel articles, which commenced at midnight on March 23, 2018, and which would have applied to the...more

Morrison & Foerster LLP

A User's Guide to Volcker Rule Complexities

Increasingly, we receive questions from prospective investors in covered bonds on whether an investment is prohibited or limited under the Volcker Rule, which was adopted by the various agencies under section 619 of the...more

Goodwin

NFA Provides Further Guidance on Bylaw 1101 Obligations of Members Who Do Business with CPOs/CTAs Relying on an Exemption or...

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The National Futures Association (the “NFA”) issued Notice I-14-06 providing guidance to its members regarding their Bylaw 1101 obligation to determine the CFTC registration and NFA membership status of persons with whom they...more

Katten Muchin Rosenman LLP

NFA Issues Guidance on Affirmation Process for CPO and CTA Exemptions and Exclusions

The National Futures Association (NFA) issued guidance on the annual affirmation requirement for persons operating under an exemption or exclusion from commodity pool operator (CPO) or commodity trading advisor (CTA)...more

McNees Wallace & Nurick LLC

PA Tax Law News -- September 2013

In This Issue: Commonwealth Court Denies Manufacturing Exclusion to Service Provider; PA Telecom Gross Receipts Litigation Finally Moving; Philadelphia Property Owners Take Notice! Reassessment Appeal Deadline...more

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