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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.

 

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...

 

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...

 

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...

 

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Prior to the U.S. Supreme Court's Windsor decision that repealed Section 3 of the federal Defense of Marriage Act (DOMA), same-sex spouses were not recognized as spouses for federal tax and benefits purposes.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

 

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...

 

HTMLD.R. Horton and the Arbitration Hotchpotch: Emerging “Rules” and the Future of Compelled Arbitration in California
Keith A. Goodwin, Kenneth D. Sulzer; Proskauer Rose LLP;
Legal Alert/Article
January 23, 2014, previously published on January 17, 2014
Last December, the Fifth Circuit issued its long-awaited decision in D.R. Horton, Inc. v. NLRB, holding that employers may require employees to sign arbitration agreements categorically waiving the right to pursue employment claims in a collective or class action. In doing so, the Fifth...

 


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