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Exemption, Not Pre-Emption: California Federal Court Clarifies Meal and Rest Break Rules May Be Exempt From Labor Code Enforcement For Employers With Valid Collective Bargaining Agreements
  • Jackson Lewis PC
  • USA
  • February 14 2018

In a recent decision, Judge Philip S. Gutierrez of the United States District Court for the Central District of California clarified an available


Further Fallout from the 2017 Tax Legislation - Beware of Reissuance of Bank-Held Tax-Exempt Obligations
  • Squire Patton Boggs
  • USA
  • February 13 2018

Public finance tax lawyers have been acutely aware of the direct effects of the 2017 tax legislation, especially the elimination of tax-exempt advance


Is a Self-Funded STD Plan an ERISA Plan or an Exempt Payroll Practice?
  • Dickinson Wright
  • USA
  • February 12 2018

ERISA generally governs all pension and welfare benefit plans. In regulations, the Department of Labor (“DOL”) has exempted certain types of plans or


Daily Tax Update - February 12, 2018: White House Releases Infrastructure and Budget Proposals
  • Steptoe & Johnson LLP
  • USA
  • February 12 2018

Today, the Administration released its legislative goals for rebuilding US infrastructure. The plan includes $6 billion for the expansion of


Massachusetts Highest Court Holds Sick Pay is Not a Wage Under the Massachusetts Wage Act
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • February 9 2018

The Massachusetts Supreme Judicial Court recently ruled in Mui v. Massachusetts Port Authority that payment for accrued, unused sick time is not a


Modified definition of sea vessels navigating on high seas will narrow scope of Belgian VAT exemption
  • Loyens & Loeff
  • Belgium, European Union
  • February 9 2018

The Belgian VAT exemption has been restricted since December 2017 upon request of the European Commission. While article 148 of the EU VAT Directive


Past, Present and Future of the DOL Fiduciary Rule
  • K&L Gates
  • USA
  • February 8 2018

The Department of Labor’s (“DOL”) fiduciary rule (“DOL Fiduciary Rule”) became applicable June 9, 2017, after an intense multiyear regulatory saga


Tax Reform: The Impact on Real Estate - Tax Credits and Bond Financing Provisions Relating to Real Estate Development
  • Akerman LLP
  • USA
  • February 8 2018

The Act on the whole preserves most capital market-related tax incentives that support financing for real estate projects and introduces a new


Tax Reform: The Impact on Real Estate - Funds
  • Akerman LLP
  • USA
  • February 8 2018

All of the above provisions can impact real estate funds and their investors and managers. A few other new provisions of potential relevance in the


UK: Termination payments - changes to tax treatment from 6 April 2018
  • Herbert Smith Freehills LLP
  • United Kingdom
  • February 7 2018

Employers currently contemplating or negotiating termination agreements should be aware of changes to the tax regime which will apply for the 2018-19