The Tax Cuts and Jobs Act of 2017 (TCJA) made significant changes to Section 162(m) of the Internal Revenue Code (Section 162(m)), expanding the scope of individuals and entities subject to Section 162(m), in addition to...more
Last year, Governor Cuomo signed into law new legislation, effective November 2012, which amended New York Labor Law section 193 to permit employers to make deductions for wage overpayments due to mathematical or clerical...more
The New York State Department of Labor (NYSDOL) has now issued proposed Wage Deduction regulations with respect to Section 193 of the New York Labor Law (NYLL)....more