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HTMLNew York City Pregnancy Accommodation Law Now in Effect
Fredric C. Leffler, Marc A. Mandelman, Katharine H. Parker, Daniel L. Saperstein, Kelly Anne Targett; Proskauer Rose LLP;
Legal Alert/Article
February 5, 2014, previously published on January 30, 2014
The most recent amendment to the New York City Human Rights Law takes effect January 30, 2014. It requires employers to reasonably accommodate employees based on pregnancy, childbirth, or related medical conditions unless doing so constitutes an "undue hardship."

 

HTMLSEC Staff Provides Guidance on "Bad Actor" Provisions
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on Winter 2014
The SEC staff recently issued interpretive guidance addressing the Regulation D "bad actor" disqualification provisions, primarily focusing on who constitutes a "20% beneficial owner." Effective as of September 23, 2013, Rule 506(d) generally prohibits an issuer from relying on...

 

HTMLOFCCP Announces Settlement Regarding Hiring Discrimination
Daniel J. Davis; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 28, 2014
The Department of Labor’s Office of Federal Contract Compliance Programs (“OFCCP”) recently announced that it reached a settlement with Cargill Meat Solutions (“Cargill”) regarding claims of hiring discrimination based on race and gender.

 

HTMLAnti-Corruption Investigations in the Private Fund World
Mark J. Biros; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on Winter 2014
As private investment firms expand further into emerging markets seeking greater margins of return, their margin for error narrows. Anti-corruption efforts abound internationally. Careful business and legal planning, employed to enhance the value of a transaction, similarly must be applied to avoid...

 

HTMLNew York City Earned Sick Time Act to Be Expanded
Fredric C. Leffler, Marc A. Mandelman, Katharine H. Parker, Leslie E. Silverman, Allan H. Weitzman; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 28, 2014
The New York City Earned Sick Time Act (the "Act") will take effect on April 1, 2014. As previously reported in our earlier client alerts, the Act requires most New York City employers to provide mandatory paid and unpaid sick leave to employees working in New York City, subject to...

 

HTMLRecent CFTC Developments
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on Winter 2014
In the crush of dealing with the new rules and mechanisms for trading and clearing swaps, private fund managers may have missed a few developments of particular relevance to Commodity Futures Trading Commission (CFTC) registered commodity pool operators (CPOs) and commodity trading advisors (CTAs).

 

HTMLIRS Issues Temporary Non-Discrimination Testing Relief for Closed Defined Benefit Plans and Request for Comments
Paul M. Hamburger, Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
On December 13, 2013, the IRS issued Notice 2014-5 which provides temporary relief for satisfying the nondiscrimination requirements under Section 401(a)(4) of the Internal Revenue Code (the "Code") for plan sponsors that maintain defined benefit plans which have been closed to new hires.

 

HTMLMore Post-Windsor Guidance from the IRS Relating to Benefits for Same-Sex Spouses: Cafeteria Plan Changes, Flexible Spending Accounts and Health Savings Accounts
Roberta K. Chevlowe, Bali Kumar; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
Prior to the U.S. Supreme Court's Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes. In the immediate aftermath of Windsor, the Internal Revenue Service (IRS) issued Revenue...

 

HTMLIRS Introduces New Procedures for Reinstatement of Tax-Exempt Status
Amy Zelcer; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 27, 2014
Tax-exempt organizations that have had their tax-exempt status automatically revoked because of failure to file required annual returns for three consecutive years can follow new procedures for seeking reinstatement of their tax exemptions. The IRS released these procedures in Revenue Procedure...

 

HTMLIRS Provides New Guidance on In-Plan Roth Rollovers
Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
On December 11, 2013, the IRS issued IRS Notice 2013-74 which provides guidance on in-plan Roth rollovers. An in-plan Roth rollover is a rollover within a Section 401(k), Section 403(b) or governmental Section 457(b) plan to a designated Roth account in the same plan. Notice 2013-74 expands the...

 


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