The IRS continues to deliver on its promise to audit taxpayers who made quiet disclosures, who imprudently entered into the Streamlined Filing Compliance Procedures (" Streamlined Program"), or who never disclosed offshore accounts. These audits, which are typically based on third-party information Continue Reading
Coal Plant Shutdowns: Plant Operators Should Engage Local Communities
Coal plant operators would be wise to work with local communities when planning to wind up operations. A report issued last week by governmental actors offers guidance to local communities affected by any large power plant shutdown. The report, titled When People and Money Leave (and the Plant Continue Reading
Federal Appeals Court Sanctions National Labor Relations Board in Ongoing Battle over Management Rights Provisions in Collective Bargaining Agreements
Most collective bargaining agreements contain “management rights” provisions that many employers, unsurprisingly, believe grant them the right to manage their businesses without union interference. The National Labor Relations Board (“NLRB” or “Board”), however, has taken an increasingly dim view of Continue Reading
Health Law Insights Newsletter – Issue 13
Some Real Numbers About Transitioning a Coal Plant to a Solar Farm
Is TCCWNA Unconstitutional? Our Three-Part Series Scrutinizes this Unique New Jersey Statute
This three-part article explores the possibility of raising due process and equal protection challenges to TCCWNA class actions, arguing that class actions brought under the statute violate the requirements of the Fourteenth Amendment’s Due Process Clause as interpreted by the Supreme Court, because Continue Reading
IRS Permits Self-Certification for Late Rollovers to Qualified Retirement Plans
Generally, an amount distributed from a qualified retirement plan (including an employer-sponsored plan and an IRA) is excluded from income if it is transferred to another plan within 60 days following receipt. In the past, if the 60-day deadline was missed, the IRS required that the taxpayer Continue Reading
Re-Thinking Voir Dire
This article originally appeared in the September 2016 issue of The Journal of the Delaware State Bar Association, a publication of the Delaware State Bar Association. Superior Court Criminal Rule 24(a) explicitly permits attorneys to participate in the voir dire process by directly Continue Reading
Cybersecurity, Electronic Data and the Closure of Coal Plants
The obligation to protect electronically stored data is one thing that doesn’t change after a coal plant is shut down. In order to understand the legal rules that apply it’s helpful to divide the sources of electronically stored information available in plants into three categories: the operational Continue Reading
Employer’s Guide to Union Organizing Campaigns
In this environment, every employer may find themselves subject to union organizing efforts. Employer's Guide to Union Organizing Campaigns helps you guide your company through every stage of union organizing campaigns, so that you can react quickly, effectively, and legally even before organizing Continue Reading