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|Ho Ho Ho: IRS Says Holiday Gift Coupons are Taxable|
Faegre & Benson LLP;
December 22, 2008, previously published on November 21, 2008An 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.
|Bankruptcy Court Holds that Private Label Credit Card Program is Not a Contract to Make a Loan or to Extend a Financial Accommodation and Thus May Be Assumed and Assigned Over the Credit Card Issuer's Objection|
Richards, Layton & Finger, P.A.;
December 22, 2008, previously published on November 26, 2008In a recent hearing to consider the sale of the Boscov's department store chain, the United States Bankruptcy Court for the District of Delaware held that Boscov's private label credit card program agreement was not a "contract to make a loan or extend a financial accommodation" and...
|Employee Free Choice Act: What It Means and Why Non-Unionized Employers Should Care|
Richard A. Ross, Karen G. Schanfield, Krista Hatcher; Fredrikson & Byron, P.A.;
December 22, 2008, previously published on November 2008The Employee Free Choice Act (EFCA) is proposed national legislation that would overturn nearly 60 years of labor law by amending the National Labor Relations Act (Act) in several unprecedented ways.
|Department of Labor Issues Final FMLA Regulations with a January 16, 2009 Effective Date|
John D. Martini, Cher E. Wynkoop, William H. Nichols, Laurie S. DuChateau, Rachel Cutler Shim; Reed Smith LLP;
December 22, 2008, previously published on November 26, 2008On Nov. 17, 2008, the Department of Labor ("DOL") published its final Family Medical Leave Act ("FMLA") regulations.
|Layoffs and Increased Scrutiny on Labor Certification Applications|
Gregory P. Adams, Linda A. Ash, Susan A. Smith, Eliza A. Rechul-Stone, Douglas Halpert, Lindsay L. Chichester; Dinsmore & Shohl LLP;
December 22, 2008, previously published on November 26, 2008U.S. employers interested in sponsoring foreign nationals for permanent resident (green card) status in the United States are often required first to obtain a labor certification approval from the U.S. Department of Labor (DOL).
|EFCA: How President-Elect Obama Might Change Labor Management Relations|
John W. Polley; Faegre & Benson LLP;
December 22, 2008, previously published on November 11, 2008The just-ended political campaigns have familiarized many voters with the fact that some candidates have promised to support a bill called the "Employee Free Choice Act," and that the bill would take away the right of working people to vote in private about whether they want to be...
|Spotlight on Alabama: State and Local Tax Developments in 2008|
Baker, Donelson, Bearman, Caldwell & Berkowitz, PC;
December 22, 2008, previously published on November 21, 2008There have been several important Alabama legislative, administrative and legal developments that individuals and businesses should note.
|Business Transfers and Migrant Worker Sponsorship|
Alex Denny, Christabel Oh; Faegre & Benson LLP;
December 22, 2008, previously published on November 27, 2008Where 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.
|Federal Reserve of New York Establishes a Term Asset-Backed Securities Loan Facility to Boost Consumer Credit Markets|
Gabriel Walvatne; Miles & Stockbridge P.C.;
December 22, 2008, previously published on November 2008On 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).
|The Move toward Mandatory Encryption of Sensitive Personal Information|
Craig Komanecki; Faegre & Benson LLP;
December 22, 2008, previously published on November 13, 2008One of your employees returns late from her lunch break with bad news. Her work-issued laptop was stolen from her car while she visited a local restaurant.