California Employment Law Update for 2018: New Legal Requirements and Practical Compliance Strategies every HR Professional and Manager Should Know

In the final days of California’s 2017 legislative session, Governor Jerry Brown has signed into law a variety of employment bills, everything from a statewide “ban the box” law to parental leave for small employers and requirements for how employers respond to immigration worksite enforcement.  This continues the tide of new employee-friendly laws in the […]

Kara MacielFounding Partner, Conn Maciel Carey

Tax Reform May Make Payment of Nonbusiness Tax Advice Fees Non-Deductible

For many individuals, it will be advantageous to pay bills for nonbusiness tax preparation and tax advice before the end of 2017.  Both the House and Senate versions of the Tax Cuts and Jobs Act tax bill would eliminate the itemized deduction for nonbusiness tax preparation expenses.  Both would be effective for tax years beginning […]

James P. (Jim) WehnerMember, Caplin & Drysdale, Chartered

Will the IRS Know What Gifts Prince Harry Gives Meghan Markle for Christmas?

The recent engagement of Prince Harry and Meghan Markle raises an intriguing question regarding the distinction between marital support and gifts. One may initially find this a pedantic inquiry, but it is a question that frustrates planning for many international tax practitioners advising couples with one U.S. spouse and one non-U.S. spouse.   A U.S. […]

Jeffrey A. LiesemerMember, Caplin & Drysdale, Chartered

Status of OSHA’s Electronic Recordkeeping Rule – The First Deadline to Submit Injury Data is Upon Us

The December 1, 2017 deadline for large employers and small employers in certain “high hazard industries” to submit injury and illness data to OSHA is less than two weeks away.  We have been tracking closely the Trump Administration’s treatment of OSHA’s new E-Recordkeeping and Anti-Retaliation Rule, and while there have been plenty of signals that […]

Kara MacielFounding Partner, Conn Maciel Carey

Possible Tax Fallout for Student and Professional Athletes from NCAA-Related Investigations

The recent FBI probe into fraud and bribery in NCAA men’s basketball has produced articles and commentary on the reality of student athlete recruiting and the potential impact on powerhouse programs.  What has been ignored is the tax impact and consequences on the players and their families. The possible exposure for any player and/or family […]

Jeffrey A. LiesemerMember, Caplin & Drysdale, Chartered

Addressing Employee Complaints: Retaliation Claims & Notices of Alleged Hazards

  Whistleblower complaints have been on the rise, and the Equal Employment Opportunity Commission receives more charges of retaliation than any other type of claim for the statutes they regulate, including Title VII discrimination. Likewise, OSHA evaluates thousands of complaints each year from employees (and recent former employees) about alleged safety hazards, which can lead […]

Kara MacielFounding Partner, Conn Maciel Carey

Supreme Court to consider statutory safe harbour for debtors’ pre-petition securities transactions

Introduction Does the Bankruptcy Code bar a bankruptcy trustee from avoiding a debtor’s constructivel fraudulent pre-petition securities transactions merely because the deal was executed through a financial intermediary with no stake of its own in the transaction? The Supreme Court will address this question in Merit Management Group, LP v FTI Consulting, Inc.(1) The issue […]

Jeffrey A. LiesemerMember, Caplin & Drysdale, Chartered

IR Digital: Kara Maciel of Conn Maciel Carey, US Washington DC

“We find creative solutions and create strategies to our client problems.” –  Kara Maciel Kara is IR Global’s exclusive Employment Law (Corporate) member in US – Washington D.C. Kara is a founding partner of Conn Maciel Carey and Chair of the firm’s national Labor, Employment Practice Group. She focuses her practice on representing employers in all aspects […]

Kara MacielFounding Partner, Conn Maciel Carey

Hurricanes Headaches: HR FAQs for Employers

Hurricanes Harvey, Irma and Jose have hit, are hitting, and will soon be hitting the United States, and first and foremost, employers need to make sure their employees, customers, and guests are safe from the storm. Natural disasters such as hurricanes, earthquakes and tornadoes pose a myriad of employment and human resource (HR) challenges for employers, from wage/hour […]

Kara MacielFounding Partner, Conn Maciel Carey

The Impact of Workplace Violence as it related to Employment Laws and OSHA

  Approximately 1 million workers experience violent acts at work annually. Violence in the workplace is a major concern for employers especially given the 2016 mass shootings in Hesston, Kansas and at the Inland Regional Center in San Bernardino, California.  Events like these illustrate that workplace violence can occur at any place and at any time. The […]

Kara MacielFounding Partner, Conn Maciel Carey

Hurricanes Headaches: HR FAQs for Employers

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Kara MacielFounding Partner, Conn Maciel Carey

Different Viewpoint Not a Misrepresentation: Tax Court Holds IRS Abused Its Discretion in Cancelling Eaton’s APAs

On July 26, 2017, the Tax Court ruled that the IRS abused its discretion when it retroactively cancelled two Advance Pricing Agreements (APAs) with Ohio electrical components manufacturer Eaton Corporation.  APAs are rarely cancelled, and Eaton v. Commissioner, T.C. Memo. 2017-147, is the first court decision analyzing the propriety of such a cancellation.  Under Eaton, […]

Jeffrey A. LiesemerMember, Caplin & Drysdale, Chartered