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HTMLHo Ho Ho: IRS Says Holiday Gift Coupons are Taxable
Faegre & Benson LLP;
Legal Alert/Article
December 22, 2008, previously published on November 21, 2008
An IRS Technical Advice Memorandum released in 2004 concludes that certain employer-provided gift coupons are taxable income to the employees receiving them, and therefore need to be taken into account in computing income and FICA tax withholding.

 

HTMLDismissal Effective Once Dismissal Letter Read
Alex Denny, Christabel Oh; Faegre & Benson LLP;
Legal Alert/Article
December 22, 2008, previously published on November 27, 2008
The Employment Appeal Tribunal (EAT) held in Gisda CYF v Barratt UKEAT/0173/08/ZT that the effective date of termination of employment took place when the employee read the letter terminating her employment and not when the letter was received in the post.

 

Adobe PDFFederal Reserve of New York Establishes a Term Asset-Backed Securities Loan Facility to Boost Consumer Credit Markets
Gabriel Walvatne; Miles & Stockbridge P.C.;
Legal Alert/Article
December 22, 2008, previously published on November 2008
On November 25, 2008, the Federal Reserve Bank of New York announced the latest U.S. government-sponsored program to stimulate the credit markets: the creation of a Term Asset-Backed Securities Loan Facility (TALF).

 

HTMLNew Family and Medical Leave Act Regulations Issued
Anne M. Radolinski; Fredrikson & Byron, P.A.;
Legal Alert/Article
December 22, 2008, previously published on November 2008
On November 14, 2008, the U.S. Department of Labor issued the long-awaited new Family and Medical Leave Act ("FMLA") regulations.

 

HTMLBusiness Transfers and Migrant Worker Sponsorship
Alex Denny, Christabel Oh; Faegre & Benson LLP;
Legal Alert/Article
December 22, 2008, previously published on November 27, 2008
Where there is a transfer of a business or part of a business from one organisation to another and there are sponsored migrant workers who are transferring with the business, the incoming employer will need a sponsor's licence when it takes over the business.

 

HTMLMaterial Adverse Effect Clauses in the Wake of Hexion Specialty Chemicals, Inc. v. Huntsman Corporation
Matthew Kuhn, Jonathan L. H. Nygren; Faegre & Benson LLP;
Legal Alert/Article
December 22, 2008, previously published on November 11, 2008
Material adverse effect (MAE) clauses have become highly negotiated and detailed provisions in acquisition agreements.

 

HTMLNew Acas Code on Disciplinary and Grievance Procedures
Alex Denny, Christabel Oh; Faegre & Benson LLP;
Legal Alert/Article
December 22, 2008, previously published on November 27, 2008
The revised Acas Code of Practice on Disciplinary and Grievance Procedures was published on 7 November 2008 and has been approved by the Secretary of State for Business, Enterprise and Regulatory Reform.

 

HTMLClosing the Deal in China: Basic Considerations
David M. Pendergast; DLA Piper;
Legal Alert/Article
December 21, 2008, previously published by Law360 on November 2008
Getting an M&A deal across the finish line in the People's Republic of China (PRC) can be a frustratingly slow process for United States companies and legal practitioners.

 

HTMLDHS Tests Authority in Regulating Social Security No-Match Letters
Rebecca L. Sigmund; Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
Legal Alert/Article
December 21, 2008, previously published on November 25, 2008
The Department of Homeland Security (DHS) published its final rule making employers accountable for resolving mismatched social security numbers of employees.

 

Adobe PDFOverview of the Americans with Disabilities Amendments Act of 2008
Michael Rush; Potter Anderson & Corroon LLP;
Legal Alert/Article
December 21, 2008, previously published on November 2008
The Americans with Disabilities Amendments Act of 2008 ("ADAAA" or the "Amendments") was signed by President George W. Bush on September 25, 2008.

 


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