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HTMLNew Jersey Expressly Protects Pregnancy, Requires Reasonable Accommodation
Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 23, 2014
On January 21, 2014, Governor Chris Christie signed S2995 to amend New Jersey's Law Against Discrimination (LAD) by expanding protections against discrimination for employees affected by pregnancy. The amendment, which is similar to a recent New York law and other state laws, takes effect...

 

HTMLFederal District Court (In Its Capacity As An Employer) Must Reimburse Employee for the Cost of Health Benefits for her Same-Sex Domestic Partner
Roberta K. Chevlowe, Tulio D. Chirinos; Proskauer Rose LLP;
Legal Alert/Article
January 31, 2014, previously published on January 2014
The Ninth Circuit Judicial Council, an administrative body that reviews decisions of the court's chief judge, recently weighed in on an issue involving same-sex domestic partner health benefits in the post-Windsor world. The decision is interesting insofar as it relies at least partially on the...

 

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Prior to the U.S. Supreme Court's Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes.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...

 

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...

 

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...

 

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...

 

HTMLDeadlines Approaching for Employer Return Requirements for ISOs and ESPPs - Reporting Requirements for 2014
Ira G. Bogner, Andrea S. Rattner; Proskauer Rose LLP;
Legal Alert/Article
January 27, 2014, previously published on January 22, 2014
Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), requires corporations to furnish information statements to their employees (including former employees) and to the Internal Revenue Service ("IRS") with respect to (i) the exercise of an incentive stock...

 

HTMLFederal Trade Commission Announces 2014 Threshold Revisions for HSR Act and for Clayton Act Section 8 Prohibition on Interlocking Directorates
Proskauer Rose LLP;
Legal Alert/Article
January 27, 2014, previously published on January 21, 2014
The Hart-Scott-Rodino Antitrust Improvements Act of 1976, commonly known as the HSR Act, requires parties to certain corporate transactions to notify the Federal Trade Commission and Department of Justice, and to observe a waiting period prior to consummation. The HSR Act enables antitrust...

 

HTMLDistrict Court Denies Summary Judgment On Internal Audit/SOX Administrator’s Whistleblower Claim
Rachel Fischer, Steven J. Pearlman; Proskauer Rose LLP;
Legal Alert/Article
January 23, 2014, previously published on January 17, 2014
In denying a bank’s bid for summary judgment on an Internal Audit and SOX Administrator’s SOX whistleblower claim, the U.S. District Court for the Western District of Washington highlighted the present conflict on the standard governing protected activity under Section 806 of...

 

HTMLNLRB ALJ Says That Under D.R. Horton, Actions Speak As Loudly as Words
Ronald E. Meisburg; Proskauer Rose LLP;
Legal Alert/Article
January 23, 2014, previously published on January 21, 2014
A few weeks ago, we posted about the Fifth Circuit’s decision in the D.R. Horton case and the NLRB’s doctrine of non-acquiescence. As you will recall, in D.R. Horton, the NLRB held that an employer violates the right of employees to engage in concerted activity by maintaining an...

 


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