Articles

2022 Washington Compensation Requirements for Minimum Wage, Exemptions, and Noncompetition Agreements Each year, the Washington State minimum wage, white-collar exemption minimum salary level, and minimum earnings thresholds to enforce noncompetitio...

Brief commentary on the past week’s cases, rulings, notices, and related federal tax guidance. Corporations Permitted to Rely on Public Shareholder Data to Confirm Qualification for Tax-Free Spin-off and Subsequent Merger Tax free spin-off transact...

This month, the Ninth Circuit Court of Appeals reversed course and held that the arbitration agreement signed by a H-2A temporary farm worker was valid and enforceable. This decision is instructive for California employers on how to roll out (and def...

A brief commentary on the past week’s cases, rulings, notices, and related federal tax guidance. Medical Software Deemed a Qualifying Trade for Qualified Small Business Stock Gain Exclusion When certain criteria are met, stockholders may be able to...

Introduction Part 1 of this series discussed the proposals adopted by various countries to impose taxes on the digital economy, particularly by taxing various types of digital advertising and other digital services. These taxes allow countries to re...

As NCAA institutions, athletes, and other stakeholders continue to adjust to the new normal of name, image, and likeness deals for college athletes, a new trend is emerging: donor and alumni led third party organizations focused on helping athletes g...