The Tax Cuts and Jobs Act of 2017 (the “Act”), which was enacted into law last December, represents the most significant reform of the U.S. tax code in […]
U.S. Department of Labor Loosens Standards for Permissible Use of Unpaid Interns
On January 5, the U.S. Department of Labor announced that it would abandon the test by which it had previously evaluated the permissibility of using unpaid interns. The […]
U.S. Tax Reform: Tax-Exempt Organizations
The Tax Cuts and Jobs Act of 2017 (the “Act”) includes several tax provisions that will affect tax-exempt organizations and their donors. Each change is effective for tax […]
U.S. Supreme Court Holds That Dodd-Frank Act’s Whistleblower Provisions Cover Persons Who Report Concerns to the SEC, Not Those Who Exclusively Report Internally
In Digital Realty Trust, Inc. v. Somers (Feb. 21, 2018), the Supreme Court held that the Dodd-Frank Act’s anti-retaliation provision provides a private cause of action only for […]
U.S. Department of Labor Proposes New Salary Levels for “White Collar” Overtime Exemptions
The Fair Labor Standards Act requires employers to pay covered employees time and one half their regular hourly wage rate for all hours worked in excess of 40 […]
U.S. Supreme Court Clarifies Procedures for Federal Employment Discrimination Law Claims
Summary In Fort Bend County v. Davis, a unanimous Supreme Court held that Title VII’s requirement that a claimant file an administrative charge with the Equal Employment Opportunity […]
U.S. Department of Labor Raises New Salary Levels for “White Collar” Overtime Exemptions
On September 24, 2019, the U.S. Department of Labor issued a final rule revising its overtime exemption regulations, which it estimates will result in 1.3 million workers becoming […]
U.S. Department of Labor Issues Workplace Guidelines for Coronavirus Outbreak, Including Specific Guidance on FMLA, FLSA and FECA
On March 9, the U.S. Department of Labor’s (“DOL”) Occupational Safety and Health Administration (“OSHA”) issued a new alert and guidance on preventing worker exposure to and preparing workplaces for […]
U.S. Department of Treasury and Small Business Administration Release Loan Forgiveness Application Form and Instructions for Paycheck Protection Program
August 27, 2020 Update. On August 24, 2020, the Small Business Administration (“SBA”), in consultation with the U.S. Department of the Treasury (“Treasury”), published the Interim Final Rule […]
U.S. Department of Labor’s Wage and Hour Division April 3, 2020 Guidance on Leave Provisions of the Families First Coronavirus Response Act
September 17, 2020 Update. On September 16, 2020, the U.S. Department of Labor (“DOL”) published revisions and clarifications to its Temporary Rule (“Rule”) implementing the provisions of the […]