2,739 results found

There is no one-size-fits-all answer for closely held corporations when choosing to be taxed as an S-Corp or a C-Corp.

A redemption of stock owned by a shareholder of a corporation may be characterized as a "sale or exchange" under IRC Section 302 or as a "dividend" payment under IRC Section 301.

In a surprising reversal, on December 26, 2024, a panel of the Fifth Circuit Court of Appeals issued an Order that vacated (effectively reversing) the same court's order from December 23, 2024, ...

Mr. Frenkel will appear at a virtual hearing on "Insider Trading and Stock Option Grants: An Examination of Corporate Integrity in the Covid-19 Pandemic."

Franchisee employees may be considered "joint employees" of the franchisor for purposes of collective bargaining and other employment issues under the National Labor Relations Board's recent decision.

In the automotive industry, customers deal with supplier problems every day. Most such problems are resolved at the business level, but when they escalate, legal issues of contract formation and interpretation inevitably play a central role.

As the year winds down, the fundraising efforts of many charitable organizations ramp up. This is for good reason as, on average, charitable organizations raise around 40% of their annual

With immigration enforcement in the news, some employers may be wondering what responsibilities they have related to their retirement plans

On October 20, 2022, the U.S. Equal Employment Opportunity Commission ("EEOC") released the "Know Your Rights: Workplace Discrimination is Illegal" poster ("Updated EEOC Poster")...

On August 3, 2020, the United States Equal Employment Opportunity Commission (EEOC) announced that it will resume issuing charge closure documents

In Kenney v. Helix TCS, Inc. No. 18-1105 (10th Cir. Sept. 20, 2019), the 10th Circuit Court of Appeals held that employers in the cannabis industry must abide ...

In an unexpected memo from the IRS, the Office of Chief Counsel has concluded that the filing of Affordable Care Act ("ACA")...

According to statements made by the acting director of exempt organizations at the IRS, churches and other religious organizations will soon start to receive questions from the IRS

As the "Me Too" movement sweeps the nation, the topic of sexual harassment in the workplace has been put in the spotlight.

The wait is over – Michigan employers (and employment lawyers) now know that the Earned Sick Time Act and Improved Workforce Opportunity Wage Act, as originally proposed, will NOT go into effect on February 20, 2023.

The Court of Appeals ruled that requiring employers to post the notice violates an employer's right to free speech, which is guaranteed in the NLRA.

In a 10-3 decision, the 2nd Circuit Court of Appeals recently ruled that Title VII of the Civil Rights Act of 1964 (Title VII) covers claims of sexual orientation discrimination.

Given the huge uptick in telemedicine as a result of the COVID-19 pandemic, the Department of Labor (DOL) issued guidance (Field Assistance Bulletin No. 2020-8)