By Heather J. Macklin Like all human relationships, business partnerships have their ups and downs. When things are going well, everyone is happy, and business usually booms. When things are not going well, however, even little disagreements can blow up into major disputes and business will often suffer for it. What are formerly happy business...
On April 28, 2021, President Joe Biden presented his proposed “American Families Plan” in an address to the nation. The address set forth hoped-for “once in a generation” investments focused on benefits to American families. These investments included expanded government-funded education, increases in various child and earned income credits, paid...
As set forth in the American Rescue Plan Act of 2021 (ARP), employers and certain governmental employers are allowed to claim refundable tax credits that reimburse them if they choose to provide paid sick and family leave due to COVID-19, including leave taken to receive and/or recover from COVID-19 vaccines. The Internal Revenue Service (IRS)...
New guidelines from the Centers for Disease Control and Prevention (CDC) and the Centers for Medicare and Medicaid Services (CMS) eased some testing requirements and social distancing measures for nursing home facilities in light of a large number of residents and employees being fully vaccinated. These changes should alleviate some of the...
On April 28th, 2021, President Biden revealed a slew of tax proposals. One of these proposals involved curtailing the use of a long-standing planning tool -- the Tax Deferred Like-Kind Exchange. Flowing from Section 1031 of the Internal Revenue Code, Section 1031 exchanges are a key component of the investment real estate market, especially for...
By: Timothy J. Feldhausen On March 23, 2021, the container vessel Ever Given, one of the largest container ships in the world, grounded in the Suez Canal for nearly 5 days, blocking traffic through one of the busiest and most important commercial sea lanes in the entire world. The cost of this single incident is being measured in billions of...
The practice of using, and reusing, software interfaces written by others is common within the field of software engineering and development. Multiple federal circuits have held that software source code, as a whole, can be copyrighted, but the question as to what extent code can be copied, particularly API code, was an unanswered question. In...
The federal government this week issued updated guidelines to nursing homes for COVID-19 prevention and control, including new recommendations regarding visitation, physical distancing, and quarantining. In issuing the updated recommendations on March 29, the Centers for Disease Control and Prevention stressed that even as nursing homes relax...
The American Rescue Plan Act (ARPA) significantly impacts employers who have terminated an employee or reduced the hours of any employee. As of April 1st, 100% of premiums for COBRA or state continuation coverage must be paid by the employer. This is a federally supported subsidy. The federal government will reimburse employers dollar for dollar...
With millions of COVID-19 vaccinations having been administered to nursing home residents and staff, the federal government is now encouraging in-person visitation in nursing homes. On March 10, 2021, the Centers for Medicare & Medicaid Services (CMS) updated its guidance to facilities regarding in-person visitation. Importantly, the updated...
