By: Hannah DeLuca , W. Andrew Douglass , and Elizabeth Bray , Polsinelli P.C. This article addresses the steps that plan sponsors and fiduciaries must take to locate and notify missing participants in qualified defined contribution and qualified defined benefit...
What Are Payroll Cards? Payroll cards—also known as payroll debit cards or paycards—are similar to bank debit cards. They are an increasingly popular method for employers to pay wages because they reduce the administrative costs associated with the...
SEXUAL ORIENTATION DISCRIMINATION UNDER TITLE VII REMAINS HOT-BUTTON ISSUE By: Bender’s Labor & Employment Bulletin, Volume 17, Issue 7 RECENTLY, THREE OF THE U.S. CIRCUIT COURTS OF APPEAL addressed the issue of whether discrimination on account of...
by Steven Tishco , Marcus & Pollack, LLP Introduction This article provides an overview of real estate taxation in New York City (the “City”) including (i) the process by which the City assesses real property, (ii) how property owners challenge...
By: Robert D. Starin , K&L Gates LLP. The tax treatment of carried interest has for many years been a high-profile target for potential reform. “Carried interest” refers to the share of profits or gains from investment received by a manager of...
FEDERAL COURT FAST TRACKS REVIEW OF RULING BLOCKING IMPLEMENTATION OF OVERTIME REGULATIONS THE FIFTH CIRCUIT COURT OF APPEALS ISSUED A BRIEF order December 8 granting expedited review of a November 22 ruling by a federal judge in the Eastern District of Texas...
By Mark W. Brennan , Hogan Lovells US LLP The Controlling the Assault of Non-Solicited Pornography and Marketing Act of 2003 (CAN-SPAM Act), 15 U.S.C. §§ 7701–7713 , imposes a number of detailed requirements on persons and entities that initiate...
By: Peter T. Shapiro , Lewis Brisbois Bisgaard & Smith LLP. Title VII of the Civil Rights Act of 1964 (Title VII) prohibits discrimination based on an individual’s religion, and also requires employers to furnish reasonable accommodations for an individual’s...
By: Stephen Gillespie and Amy Kennedy , Gibson, Dunn & Crutcher. 1. What are the typical debt components of acquisition financing in the United Kingdom? Acquisitions in the United Kingdom are typically financed either by way of leveraged loan or high yield...
Candace Choh : Partner, Gibson, Dunn, & Crutcher LLP CANDICE CHOH IS A PARTNER AT Gibson, Dunn & Crutcher, Los Angeles. She is in the firm’s Corporate Transactions practice group and focuses on mergers and acquisitions, private equity and general...
Julie Capell : Partner, Wintson & Strawn LLP JULIE CAPELL IS A LABOR AND employment attorney and partner with Winston & Strawn LLP. She provides strategic labor and employment guidance by crafting policies and procedures that protect employers and minimize...
ENERGY DEPARTMENT UNVEILS ROADMAP SEEKING TO DOUBLE U.S. ENERGY PRODUCTIVITY BY 2030 THE U.S. DEPARTMENT OF ENERGY HAS UNVEILED A strategic plan laying out a path businesses, state and local governments, consumers, and other stakeholders can use to double U.S...
By: Jed E. Ruccio, MIRRIONE SHAUGHNESSY & UITTI, LLC This article explains the concept of green building, both as a description of a type of building constructed and operated by employing sustainable technology, and as a reference to the design and construction...
By: The Practical Guidance Finance Team This article discusses credit spread adjustments related to the differential in rates between the London Interbank Offered Rate (LIBOR) and the Secured Overnight Financing Rate (SOFR). While LIBOR and SOFR historically...
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