Both Title VII and Executive Order 11246, which imposes affirmative action obligations on federal contractors and subcontractors, require employers to retain certain information regarding applicants, but what is an applicant? The question was easily answered in the pre-Internet age. However, as the number of employers filling open positions through the Internet has grown, the question has become more difficult to answer.

The IRS has provided guidance on a new Health Savings Account for employees.

Rep. Jim Turner, a Congressman from Texas and the Ranking Member of the House Select Committee on Homeland Security, has introduced a bill, H.R. 3871, to support collaboration between United States and Israeli companies developing or providing anti-terrorist technology.

With one dissent by Justice Thomas Saylor, the Pennsylvania Supreme Court affirmed per curiam a decision of the Commonwealth Court that a provider of cellular service is not entitled to the manufacturing or public utility exclusions for Pennsylvania Sales and Use Tax purposes.

A number of factors have increased the potential exposure of individuals serving as directors and officers of public companies to claims by plaintiffs' lawyers. In particular, the notoriety of numerous large and well publicized financial frauds has created a strong anti-corporate bias in prospective jurors and the judiciary.

There has been very extensive publicity and concern about increased liability for officers and directors of public companies under the Sarbanes-Oxley Act. Far less publicity has been given to a number of recent cases which also expand the liability of corporate officers and directors, including those of <B>privately held </B>companies, under state corporation laws.