Category Archives: Business Law
Corporate Transparency Act Update
Businesses and their beneficial owners have less than four months to comply with the reporting requirements set forth in the Corporate Transparency Act (CTA), which took effect January 1, 2024. The CTA is designed to combat money laundering and other financial crimes by requiring a broad range of entities to disclose information about their owners and ... Read More
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Corporate Transparency Act: What Business Owners Need to Know
The Corporate Transparency Act, which goes into effect on January 1, 2024, has sweeping ramifications for small businesses and their owners. This articles offers a primer on the Act’s reporting requirements, exceptions, and penalties for non-compliance. Read more here ... Read More
TAGGED: #CorporateTransparencyAct #CTA
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Massachusetts High Court Rules that a Business Owners Liability Policy Does Not Cover Attorney’s Fees Awarded under the Massachusetts Consumer Protection Statute
On July 6, 2022, the Supreme Judicial Court of Massachusetts determined that an award for attorney’s fees under the Massachusetts consumer protection statute, M.G.L. c. 93A (“Chapter 93A” or “the statute”), was not covered under a business owners liability policy because attorney’s fees awarded under the statute do not constitute damages “because of” bodily ... Read More
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When to Hang Up the Phone—Hazards of Talking to Prospective Clients
Arthur D. Burger, Chair of the Firm’s Professional Responsibility Practice Group, has an article published in today’s Bloomberg Law relating to legal ethics and law firm practices when communicating with “prospective clients.” See attached in a BLaw Insight here. Reproduced with permission. Published May 5, 2022. Copyright 2022 The Bureau of National Affairs, Inc. 800-372-1033. For further use, please visit ... Read More
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The COVID-19 Vaccination – Testing Mandate Is Not Completely Dead
On January 13, 2022, the Supreme Court prohibited OSHA’s enforcement of its nationwide emergency vaccination and testing standard declaring the scope of the regulation beyond OSHA’s statutory authority. On January 25, OSHA conceded the point and withdrew the standard. But even as OSHA withdrew the standard, OSHA made clear that employers are not relieved of their obligation to protect employees from the risks of ... Read More
TAGGED: COVID-19, OSHA, covid, Vaccination, Covid-19 Vaccination
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Court Limits Retirement Benefits For Those Who Received Civil-Service Pay
David Babcock was a dual-status military technician, which meant he received both military pay and pension payments through his service with the National Guard, and also received civil-service pay from the Office of Personnel Management. After he retired, he applied for Social Security benefits. The Social Security Administration considered his civil-service pay to be a “windfall” and reduced his SSA ... Read More
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Court Blocks OSHA Rule Requiring COVID-19 Vaccinations For Workers
The Occupational Health and Safety Administration, to combat the spread of COVID-19, issued a rule mandating that all employers who have at least 100 employees require that those workers be vaccinated—affecting some 84 million workers nationwide. The rule was enacted under an “emergency temporary standard” process which avoided the typical notice-and-comment procedures for rules. States and private parties challenged the ... Read More
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Sixth Circuit Dissolves Stay on OSHA’s Vaccine Mandate for Large Employers – UPDATE
On November 5, 2021, the Occupational Safety & Health Administration (“OSHA”) issued an Emergency Temporary Standard (“ETS”) requiring employers with 100 or more employees to take certain actions to minimize the spread of COVID-19 in their workplaces. Enforcement of the ETS was initially set to begin on January 4, 2022. Although often referred to as a “vaccine mandate,” the ETS ... Read More
TAGGED: Business Law, COVID-19
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Business Practice Group Spotlight: Vaccine Mandates
https://youtu.be/_gWg3jRdBU0 Firm President John J. Matteo discusses vaccine mandates & the efforts made by Jackson & Campbell's Business Law Practice Group to advise clients on evolving guidelines from the CDC. Follow our new YouTube channel for more video content from our attorneys! Jackson & Campbell, P.C.'s attorneys are among the most respected in Washington, routinely winning national awards and ... Read More
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Client Alert: Congressional Ban on Anonymous Shell Companies in the U.S. Has Huge Implications for Businesses and Financial Institutions
While businesses across the country have been eagerly planning, preparing, and waiting for Congress to pass the latest coronavirus relief package, less attention was paid to the Corporate Transparency Act (CTA), which sailed through the House and Senate in early December. The CTA was part of the National Defense Authorization Act which the President recently vetoed; however, the House voted ... Read More
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No Visitors Allowed: Potential Legal Ramifications of Restricted Visitors Policies In the Midst of COVID-19
The novel Coronavirus, COVID-19, has wreaked havoc on the nation and has had far-reaching effects across the globe. The trail of destruction left in its wake will no doubt have lasting implications on multiple industries for the foreseeable future and none has felt the impact more than the healthcare industry. Doctors, nurses, healthcare professionals, and non-medical related staff remain on ... Read More
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Client Alert: OSHA to Consider Employer Good Faith when Non-Compliance Results from COVID-19 (Coronavirus) or Restrictions Relating to COVID-19
On April 16, in a memorandum entitled Discretion in Enforcement when Considering an Employer's Good Faith Efforts During the Coronavirus Disease 2019 (COVID-19) Pandemic, the Occupational Safety and Health Administration acknowledged that COVID-19 and the workplace restrictions imposed in response to the virus may present significant difficulties for employer compliance with OSHA standards. Accordingly, OSHA outlined when during this coronavirus ... Read More
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Client Alert: New CDC Guidance for Essential Employees Exposed to COVID-19
In an effort to ensure the continuity of essential operations while maintaining a safe work environment, the Centers for Disease Control issued guidance for when critical infrastructure employees may be permitted to work following a potential exposure to COVID-19. A potential exposure means household contact or non-household contact of six feet or less with a person with confirmed or suspected COVID-19, ... Read More
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Client Alert: Estate and Business Succession Planning During the Coronavirus Quarantine
As efforts to contain the coronavirus continue throughout the United States and across the globe, Jackson & Campbell remains committed to the safety and well-being of our clients, employees, and the communities in which we live and work. Although our physical office is closed to the public, we continue to service new and existing clients - not just by offering ... Read More
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SCOTUS Opinion: Court Strictly Interprets “Actual Knowledge” For ERISA Limitations Period
Under the Employee Retirement Income Security Act of 1974, a person with “actual knowledge” of an alleged fiduciary breach by the administrator of a pension plan must file suit within three years of gaining such knowledge—otherwise, a six-year limitations period applies. In Intel Corp. Investment Policy Committee v. Sulyma, Intel argued that its former employee filed such a claim ... Read More
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SCOTUS Opinion: Court Strikes Down The “Bob Richards Rule”
The IRS allows affiliated corporations to file a group tax return. When the IRS issues a tax return to the group as a whole, federal law does not describe how to allocate the funds. The Ninth Circuit created a rule for that when it decided In re Bob Richards Chrysler-Plymouth Corp., 473 F.2d 262 (1973). The "Bob Richards Rule" mandated ... Read More
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SCOTUS Opinion: Court Enforces Removal Jurisdiction In Vacating Orders Against The Catholic Church
The case of Roman Catholic Archdiocese of San Yuan, Puerto Rico v. Feliciano concerned complaints filed by employees of Catholic schools in Puerto Rico alleging wrongful termination of their pension plan. Initially, the Puerto Rico trial court determined that the Roman Catholic and Apostolic Church in Puerto Rico was the proper entity that owed obligations to the plan, and ... Read More
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SCOTUS Opinion: Denial Of Request For Relief From Automatic Bankruptcy Stay Is A Final, Appealable Order
After Ritzen Group, Inc. sued Jackson Masonry, LLC over a contract, Jackson filed for Chapter 11 bankruptcy, which immediately halted Ritzen’s litigation. Ritzen moved the bankruptcy court for relief from the automatic stay, which was denied. Ritzen then filed a proof of claim, which was eventually disallowed. Ritzen then opted to file a notice of appeal of the bankruptcy court’s ... Read More
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End of the Calendar Year: A Good Time to Confirm Compliance Issues for Businesses
Corporations, limited liability companies (LLCs), and other business entities are certainly aware of the need to make certain end of year decisions for income tax purposes, but it also is a good time to perform a business audit for possible state, local, and personal property tax return deadlines. It is also advisable for businesses to review other corporate compliance issues, such ... Read More
TAGGED: washington dc, maryland, nonprofits, Corporations, limited liability companies, business entities, District of Columbia, duty of loyalty, duty of care, LLC, Corporate Filing Requirements, Virginia, biennial reports, Annual Reports, property tax return (Form FP-31), l Business Tangible Personal Property Returns, Arlington County, Fairfax County, Fairfax County Department of Tax Administration, Corporate Formalities, Boards, Meetings, Elections, and Recordkeeping, Corporate Requirements, Corporate Bylaws, Fiduciary Duties, Breaches of Fiduciary Duties, Payroll Taxes
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SCOTUS Opinion: Court Sets “No Objectively Reasonable Basis” Standard For Violation Of Bankruptcy Discharge Orders
After Bradley Taggart was civilly sued for violating a business operating agreement, but before the case went to trial, he filed for Chapter 7 bankruptcy and received a discharge. After the discharge was granted, the civil suit recommenced and Taggart lost. The winners sought their attorneys’ fees incurred after Taggart’s petition was filed, which normally were discharged unless Taggart had ... Read More
Congratulations to our Attorneys and Practice Groups
Jackson & Campbell, P.C. is proud to announce our 2019 Super Lawyers. Please join us in celebrating Nathan J. Bresee, Richard W. Bryan, Arthur D. Burger, David H. Cox, William E. Davis, Christopher P. Ferragamo, Robert N. Kelly, James N. Markels, Nicholas S. McConnell, and Brian W. Thompson; and ... Read More
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Changes to Paid Leave Policy Go into Effect for District of Columbia Employers
Employers in Washington, D.C. have been waiting for the Universal Paid Leave Amendments Act of 2016 (the Act) to go into effect. Much to the chagrin of many small employers, that time is here. The Act creates a mandatory, employer-funded, paid leave program, which provides up to eight weeks of paid leave to covered employees working in the District of Columbia ... Read More
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Tax Filing Deadlines – A Good Time to Confirm Other Compliance Issues for Businesses
Corporations, limited liability companies (LLCs), and other business entities are certainly aware of tax filing deadlines in the month of April, but tax season is also a good time to perform a business audit for other important dates, including applicable state and local requirements and personal property return deadlines. It is also advisable to review other corporate compliance issues, such as ... Read More
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SCOTUS Opinion: Google Class Action Settlement In Danger Of Losing Standing
When a person enters search terms on Google, and then selects a web page that comes up in the search results, Google sends the host of the web page the search terms the person used to locate the page. Certain plaintiffs filed suit as a class, arguing that Google’s practice violated the Stored Communications Act. The parties settled, with ... Read More
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Department of Labor Proposes New Overtime Rules
Employers will recall during the Obama administration that the salary threshold for determining overtime eligibility under the Fair Labor Standards Act was changed from $23,660 per year to $47,476.00 per year. Many employers modified their own employment policies to meet the new standard despite the federal regulations never being implemented due to a successful court challenge. The Trump administration has ... Read More
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SCOTUS Opinion: No Copyright Infringement Suit Until A Copyright Is Registered
In Fourth Estate Public Benefit Corp. v. Wall-Street.com, LLC, Fourth Estate licensed works to a news website. The parties cancelled the licensing agreement, but the website did not remove the works. Fourth Estate sued for copyright infringement under the Copyright Act, but its lawsuit was dismissed because Fourth Estate had only applied to register the works—the Register of ... Read More
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SCOTUS Opinion: Copyright Act’s Award Of Costs Limited To Those Available Under Typical Bill Of Costs
Oracle accused Rimini Street, Inc. of violating various copyrights, and won at trial. Under the Copyright Act, the district court awarded Oracle $12.8 million in litigation expenses under the Act. The district court acknowledged that it was awarding Oracle costs that were not within the six designated categories set forth under 28 U.S.C. secs. 1821 and 1920, ... Read More
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Protect Yourself Against Wire Transfer and Credit Card Fraud
We are seeing two varieties of online fraud, but the good news is securing your information is as easy as a few steps. The first type of fraud involves fake wiring instructions. The criminal learns that a transaction is about to occur and sends an email to a title company, bank, buyer, seller, or real estate agent saying that the wiring instructions ... Read More
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Are Business Lunches Entertainment?
The new tax legislation, called the Tax Cuts and Jobs Act (TCJA) eliminated most deductions for client entertainment expenses. Prior law allowed a 50 percent deduction for both meals and entertainment expenses, and so there was no need for businesses to differentiate between the two categories. The newly enacted TCJA eliminated deductions for entertainment, amusement, and recreation expenses, but ... Read More
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D.C. Tax Rate Changes Effective October 1, 2018
The District of Columbia’s Office of Tax and Revenue has issued a notification of changes in various tax rates that will become effective on Monday, October 1, 2018. The real property tax for Class 2 properties will increase to $1.65 per $100 of value for properties worth less than $5,000,000; $1.77 from $5 million to $10 million; and $1.89 for ... Read More