Labor and employment law attorneys may not normally think of severance pay as "deferred compensation." Yet that is the position the Internal Revenue Service has taken in its proposed regulations un
On September 29, 2006, the National Labor Relations Board issued decisions in Oakwood Healthcare, Inc., 348 NLRB No. 37 and two companion cases responding to NLRB v.
The Supreme Court recently heard arguments regarding an employee’s appeal from the Eleventh Circuit’s decision limiting her right to challenge disparate pay decisions to those occurring within the
The District of Columbia Bar Legal Ethics Committee recently published an opinion prohibiting settling parties from agreeing to keep confidential information already in the public record. (D.C.
Each year, many of the approximately 235 million wage-earning reports filed with the Social Security Agency (SSA) result in a mismatch between the employee’s name and reported social security numbe
A mortgage loan is covered by special Truth-in-Lending Act HOEPA requirements if the annual percentage rate on the loan at consummation will exceed by more than a "specified percentage" the yield o
The federal estate tax law provides an exemption from federal estate tax for each individual in the amount of $2 million through 2008. This amount will increase to $3.5 million in 2009.
A mortgage loan is covered by special Truth-in-Lending Act HOEPA requirements if the annual percentage rate on the loan at consummation will exceed by more than a "specified percentage" the yield o
Maggie Witherup co-authored an article for the Summer/Fall 2006 edition of the Environmental Litigation Committee Newsletter. That article can be viewed
Maryland’s newly-enacted Commercial Nondiscrimination Policy provides that the State should not do business with an entity found to have discriminated against vendors, suppliers, subcontractors or
The 2006 session of the Maryland General Assembly adjourned on April 10 and the Governor held his last bill signing session May 26, but declined to sign many bills and instead permitted them to bec
Montgomery County Council Bill 36-04 entitled Commission on Human Rights - Discrimination in Housing Amendments was introduced by Montgomery County Council President Perez and Council Members Subin
To combat abusive compensation practices such as those perpetrated in recent years by high-profile companies and their executives, Congress added a new Section 409A to the Internal Revenue Code.
