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Policy of the Year: Harassment Prevention

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The issue of sexual harassment and misconduct in the workplace vaulted to the forefront of most employers’ attention in 2017, with the #MeToo hashtag going viral and Time magazine naming as its People of the Year the #SilenceBreakers, its name for the women and men who came forward in 2017 to report sexual harassment and assault. Given this widespread attention, we predict Read More

3 PROACTIVE STEPS LENDERS SHOULD TAKE IN LIGHT OF A RECENT APPELLATE PANEL RULING

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Experience teaches that not every loan recipient will repay the lender in a timely fashion. Lenders commonly make use of third-party collection agencies when a loan falls significantly into arrears. In light of a recent decision by the 9th Circuit Bankruptcy Appellate Panel, however, it is more critical than ever for lenders to be cognizant of the letter of the Read More

SHOULD YOU FORM A SOCIAL PURPOSE CORPORATION?

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In the current climate of consumer activism, companies are trying to find ways to show their commitment to principles beyond the financial bottom line. California law provides for “social purpose corporations,” creating a legal structure for companies that are for-profit, and yet want to pursue social and community goals as well. This article describes some of the advantages and disadvantages Read More

RECREATIONAL MARIJUANA USE IS NOW LEGAL IN CALIFORNIA: HOW DOES THAT IMPACT EMPLOYERS?

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It’s now legal under California law to engage in recreational marijuana use, and it’s safe to assume that some of your employees are taking advantage of the newly enacted law. How does that impact your ability to monitor existing employees and screen potential applicants? Not as much as you might think. It does, however, present a big challenge for many Read More

Ireland – A location for aircraft leasing

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Key figures in aviation and aircraft leasing gathered last week for the 20th Global Airfinance conference, a meeting held annually in Dublin connecting global market participants with C-suite executives from airlines, leasing companies, financial institutions and investment houses to facilitate aircraft deals and build business relationships. Background Lessors and the airline industry have enjoyed the guts of eight years of Read More

Government sets a date for new Scottish Lobbying Register

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The Scottish Government has announced the date on which its new public Lobbying Register comes into effect; organisations have until 12 March 2018 to get to grips with the new rules on ‘regulated lobbying’, which were introduced by the Lobbying (Scotland) Act 2016. The aim of the Act is to bring about greater openness and increase public transparency in relation Read More

Tax Considerations in Choosing the Form of Organization for a New Business

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Founders of a new business typically realize early on that they need to conduct the business through a legal entity to limit their personal liabilities for the debts and obligations the business generates.  Often, the three entity types from which the founders must choose are the “C” corporation, the “S” corporation and the limited liability company (or “LLC”).  While all Read More

Summary of Significant Changes under the Tax Cuts and Jobs Act of 2017

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On December 22, 2017, President Trump signed into law a sweeping tax reform bill known as the Tax Cuts and Jobs Act of 2017 (“TCJA”) that introduced significant changes for individuals, corporations, and pass-through entities.1 This article summarizes some of the more significant changes made by the TCJA affecting U.S. corporations and pass-through entities. View entire article here. Read More

C Corporations and Pass-Through Entities Under the New Tax Regime

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I. INTRODUCTION. In selecting the form of organization for a business or investment entity, the owners typically must choose from among a C corporation, an S corporation and an entity, such as a limited liability company (“LLC”), classified as a partnership for tax purposes. A C corporation is separately taxed on its income, with the owners generally reporting only any Read More

Board Members and Investors Found Not Personally Liable Under Massachusetts Wage Act

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A unanimous Massachusetts Supreme Judicial Court recently ruled in favor of two former board member-investors of a biotechnology startup, finding the board member-investors not personally liable under the Massachusetts Wage Act for “wages” claimed by the company’s former CEO. At issue in Segal v. Genitrix, LLC, 478 Mass. 551 (2017) was whether the individual defendants, former board members of and investors Read More