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SBA Final Rule Adopts Changes to Subcontracting Limitations and Other Regulations
  • Holland & Knight LLP
  • USA
  • June 1 2016

The U.S. Small Business Administration (SBA) has issued a long-awaited final rule to implement certain small business-related provisions of the


On the roadlegal considerations for telecommuting employees
  • Dykema Gossett PLLC
  • USA
  • June 19 2012

Given the ease with which teleworktelecommuting (employee working remotely) is possible and the myriad of reasons why employees desire to telecommute, it is not surprising that telecommuting is becoming more common


Expect focus - volume III, Summer 2014
  • Carlton Fields
  • USA
  • September 16 2014

EXPECTFOCUS is a quarterly review of developments in the insurance and financial services industry, provided on a complimentary basis to clients and


2016 Summary of New Maine Laws: State of Maine 127th Legislature, 2nd Regular Session
  • Pierce Atwood LLP
  • USA
  • May 16 2016

The new laws highlighted in this summary are those most relevant to our clients and does not include all laws enacted this past session. This summary


Don't retaliate: Tennessee retaliatory tax improperly included Pennsylvania workers' compensation assessments
  • Eversheds Sutherland (US) LLP
  • USA
  • October 13 2015

The Tennessee Supreme Court held that the Tennessee Department of Commerce and Insurance (Department) improperly imposed retaliatory taxes on


Selected Kansas legislative activity, March 21-24
  • Foulston Siefkin LLP
  • USA
  • March 28 2016

The legislative leadership proved last week that the legislative process can move with alacrity when necessary. During the last month and a half of


North Carolina General Assembly week in review
  • McGuireWoods LLP
  • USA
  • August 28 2015

Two months into the fiscal year and the government is still operating under a Continuing Resolution (CR). With the CR set to expire at 11:59 pm on


Form 1095 Deadlines Extended and Other December Developments Impacting Health Benefits
  • Vorys Sater Seymour and Pease LLP
  • USA
  • January 4 2016

In a welcome development, the IRS announced on December 28, 2015 (IRS Notice 2016-04) the following extensions of Form 1095-C and Form 1095-B


The private equity report- Fall 2015- vol. 15, number 2
  • Debevoise & Plimpton LLP
  • OECD, Russia, United Kingdom, USA
  • November 26 2015

Like other businesses today, private equity firms and their portfolio companies increasingly face serious data security threats - for example, from


Sixth Circuit Court of Appeals holds certain severance payments are not subject to FICA tax
  • Bass, Berry & Sims PLC
  • USA
  • September 19 2012

On September 7, the Sixth Circuit Court of Appeals issued a decision (United States v. Quality Stores, Inc.) holding that certain severance payments are not "wages" subject to Federal Insurance Contributions Act (FICA) tax, and upheld a bankruptcy court’s decision ordering a full refund of more than $1 million of FICA taxes paid by an employer with respect to severance payments it made to employees whose positions were eliminated in connection with the bankruptcy