Document(s) published by this organization: 47
Show: results per page
|Attention Employers Using Pre-Approved Retirement Plans - It’s Amendment Time Again!|
Suzanne Guitar Odom; Nexsen Pruet, LLC;
April 23, 2014, previously published on April 15, 2014Do you sponsor a tax-qualified retirement plan that was pre-approved by the IRS? If so, pre-approved documents take one of two forms.
|Supreme Court Expands Sarbanes-Oxley Whistleblower Protection to Employees of Private Companies|
David Dubberly; Nexsen Pruet, LLC;
April 23, 2014, previously published on April 14, 2014In 2002, after corporate fraud at Enron led to the company's collapse, Congress passed the Sarbanes-Oxley Act (SOX). Under SOX's main whistleblower protection provision, an employee of a publicly traded company who claims retaliation for "blowing the whistle" on fraudulent conduct or...
|IRS Announces Further Restriction on One-IRA-Rollover-Per-Year Rule|
Jim Rourke; Nexsen Pruet, LLC;
April 14, 2014, previously published on March 31, 2014The Internal Revenue Service has announced that beginning as early as January 1, 2015, taxpayers will be limited to one IRA rollover in any 12-month period, regardless of the number of IRAs owned. (See Announcement 2014-15).
|New Executive Compensation Regulations Clarify Timing of Taxation|
Suzanne Guitar Odom; Nexsen Pruet, LLC;
April 8, 2014, previously published on April 7, 2014The Internal Revenue Service recently published final regulations under Section 83 of the tax code.
|Long Term Express Warranties|
Jonathan Massell; Nexsen Pruet LLC;
April 8, 2014, previously published on April 1, 2014A recent holding by the North Carolina Court of Appeals is threatening to render many long-term express warranties ineffective. In a divided opinion in Christie v. Hartley Construction, Inc., the court held that the six-year North Carolina statue of repose for improvements to real property trumps...
|Releases of Liability: Do's and Don't's for Employers|
Jennifer Routh; Nexsen Pruet LLC;
April 8, 2014, previously published on April 4, 2014Employers often use waivers and releases of claims in agreements with former employees, either as part of a separation agreement at the time employment ends or in a settlement agreement after a former employee has raised claims against the employer. Both of these types of agreements have garnered...
|A Guide for Physicians and Physician Assistants|
Scott E. Hultstrand; Nexsen Pruet LLC;
March 18, 2014, previously published on March 10, 2014As physicians search for new revenue streams in response to declining reimbursement and additional administrative complexity, a new law passed in 2013 should provide added flexibility and time to expand practices through the use of physician assistants. The health care markets continue to realign...
|Should Employers "Get Physical"?|
Nexsen Pruet LLC;
March 18, 2014, previously published on March 10, 2014Many employers require that applicants pass a pre-employment medical exam to ensure they are physically capable of doing the job. Employers should be aware that pre-employment medical exams, while not categorically barred, could violate several federal statutes and draw unwanted attention from the...
|Fourth Circuit’s Decision in Cargo Loss Case Should Be Wake-Up Call for Motor Carriers as to Limitation of Liability|
Jim Bryan; Nexsen Pruet, LLC;
March 11, 2014, previously published on February 27, 2014Motor carriers attempting to limit their liability for shipments of cargo should take note of a recent Fourth Circuit decision, ABB Inc.v. CSX Transportation, Inc., 721 F.3d 135 (4th Cir. 2013), that found in favor of a shipper because of an incomplete bill of lading. Motor carriers and shippers...
|Tax Implications for Same-Sex Married Couples Residing in The Carolinas|
Tess Stakias, Paul G. Topolka; Nexsen Pruet, LLC;
February 25, 2014, previously published on February 24, 2014As the April 15th filing deadline approaches, there are important changes to note. When the U.S. Supreme Court struck down the Defense of Marriage Act (DOMA) on June 26, 2013, a number of important tax issues were raised and potential refund opportunities were created for same-sex married couples...