With the Presidential and Congressional elections less than two weeks away, there has been much speculation regarding potential tax law changes that may follow. While pundits assume these “proposals” are clearly defined, many details necessary to enable careful tax planning are missing. This briefing will review the high-level concepts being...
Wisconsin Employers mark your calendar. As of November 2, 2020, all employers covered by Wisconsin’s Unemployment Insurance (UI) law must provide employees with written notice regarding the availability of UI benefits upon a change in employment status. The new requirement applies when work hours are reduced, layoff, furlough, or separation –...
By: Lawrence J. Glusman On October 2, 2020, the Small Business Administration (SBA) issued a procedural notice regarding changes of ownership of an entity that has received Paycheck Protection Program (PPP) funds. The notice does three main things – defines when a “change of ownership” is deemed to have occurred, details when and how lenders may...
With the advent of COVID-19, many are seeking relief under the impossibility defense or attempting to enforce a contact against a party that is looking to avoid its obligations. It is important to know the policy behind that defense. It is also important to understand that policy when you are negotiating, drafting and reviewing contracts you will...
By: Anne V. O'Meara, Laurie E. Meyer, and Anthony J. Steffek On September 11, 2020, the Department of Labor (DOL) released its second interpretation of the Families First Coronavirus Response Act (FFCRA). The new DOL rule, which took effect on September 16, revised the original rule’s definition of “health care provider” to provide up to twelve...
By: Ethan C. Geis and Michael Van Someren On September 1, 2020, the United States Department of Health and Human Services through the Center for Disease Control and Prevention (CDC) announced it was issuing a nationwide order temporarily halting certain residential evictions. (Order). The Order became effective beginning September 4, 2020 through...
Employers may be expecting an increase in requests for Families First Coronavirus Response Act (FFCRA) leave as the new school year is upon us. But many employers may have questions about when and under what circumstances an employee can qualify for FFCRA leave, given the varying ways that schools “reopen.” Some schools are beginning the year...
By: Ted A. Warpinski and M. Andrew Skwierawski On May 4, 2020, the U.S. Environmental Protection Agency (“EPA”) published a notice of its draft risk evaluation for PERC (Perchloroethylene), seeking public comment on the same. Prompted by a requirement in the Toxic Substances Control Act (TSCA), the EPA performs a risk evaluation to determine...
By: Erin E. Kaprelian Generic terms—those words that actually name a product or service—are ineligible for trademark protection under current United States trademark law. The United States Patent and Trademark Office (USPTO) decided that adding “.com” to an otherwise generic term was not sufficient to allow trademark registration of the...
By: Jacqueline L. Messler The IRS recently released Notices 2020-50 and 2020-51, on June 19 and June 26, respectively, which offer important but temporary relief to individuals who took their Required Minimum Distributions (RMDs) in 2020 prior to the enactment of the CARES Act. The Notices also expanded the number of people eligible to withdraw...
