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|ADA Amendments Act of 2008: The Expansion of the Americans with Disabilities Act|
Amy L. Berecek, Lisa Carney Eldridge, Barry R. Elson, Jeffrey R. Gordon, Ellen P. Milcic, Kurt A. Miller, Megan L. Palumbo, Richard V. Sica, Robert H. Shoop, Dennis Buffone; Thorp Reed & Armstrong, LLP;
December 18, 2008, previously published on November 2008On September 25, 2008, the Americans with Disabilities Amendments Act of 2008 (ADAAA or the Act), was signed into law.
|Wages Earned in California are Subject to the California Labor Code|
Colette M. Koby; Miller & Martin PLLC;
December 18, 2008, previously published on November 2008The California Court of Appeals recently held that an employer must pay overtime wages to employees who qualify based on California's Labor Code regardless of whether they are residents of California or not.
|Maryland Tax Court Finds Corporation's Out-of-State Subsidiaries Subject to Maryland Corporate Income Tax|
Joseph T. Gulant, Robert P. Harrill, Michael J. Semes; Blank Rome LLP;
December 18, 2008, previously published on November 2008 The Maryland Tax Court put a gloss on the Maryland Supreme Court's SYL/Crown Cork decision in finding that two subsidiaries of a Maryland taxpayer were subject to Maryland Corporate Income Tax because the subsidiaries lacked economic substanceżeven though the subsidiaries conducted no business and...
|Last Chance for Deferred Compensation Compliance|
Laraine S. Rothenberg, Amy Loren Blackman, Mindy Meyers, Todd McCafferty; Fried, Frank, Harris, Shriver & Jacobson LLP;
December 18, 2008, previously published on November 21, 2008Employers must act by the end of the year to bring their deferred compensation plans and arrangements into compliance with Section 409A of the Internal Revenue Code of 1986, as amended, Inclusion in Gross Income of Deferred Compensation Under Nonqualified Deferred Compensation Plans ("Section...
|The ADA's Rebirth: Complying with the ADA Amendments of 2008|
Arthur T. Carter, Matthew T. Deffebach, Felicity A. Fowler, Melissa M. Goodman, Laura E. O'Donnell, Dean J. Schaner, William C. Strock, Jonathan C. Wilson; Haynes and Boone, LLP;
December 18, 2008, previously published on November 21, 2008Based on several new amendments to the Americans with Disabilities Act (ADA), the statute has been reborn - it offers vastly expanded coverage to a wide variety of employee physical and mental impairments and will require employers to focus on creating and offering reasonable accommodations to...
|Visa Processing Changes in Canada and Mexico|
Ogletree, Deakins, Nash, Smoak & Stewart, P.C.;
December 18, 2008, previously published by Immigration eAuthority on November 20, 2008U.S. Consulates in Canada and Mexico have a long history of processing Third Country National (TCN) visa applications for H-1B, L-1, O-1 and other employment-related visa categories.
|Federal Circuit Strikes down DOD Preferences for Minority Contractors as Unconstitutional; Consequences Uncertain|
John W. Chierichella, Bruce Shirk, David S. Gallacher; Sheppard, Mullin, Richter & Hampton LLP;
December 18, 2008, previously published on November 17, 2008On November 4, 2008, the U.S. Court of Appeals for the Federal Circuit issued an opinion in Rothe Development Corporation v. Department of Defense, No. 2008-1017, 2008 WL 4779586, holding that:
|New FMLA Regulations Effective January 16, 2009|
Hunton & Williams LLP;
December 17, 2008, previously published on November 2008On November 17, 2008, the U.S. Department of Labor ("DOL") published its final rule implementing amendments to regulations interpreting the Family and Medical Leave Act ("FMLA").
|IRS Guidance Provides Warning on Funding Business Startups with Retirement Accounts|
Parker Poe Adams & Bernstein LLP;
December 17, 2008, previously published on November 21, 2008The IRS recently released guidance on what it refers to as Rollovers as Business Startups or "ROBS," which have been designed (often by promoters) for individuals to use retirement funds to purchase a business (such as a franchise) or provide business capital to a new corporation.
|FMLA Rules Establish Procedures for Family Military Leave|
Parker Poe Adams & Bernstein LLP;
December 17, 2008, previously published on November 21, 2008In January, President Bush signed into law the 2008 Defense Authorization Act.