Articles

Brief commentary on cases, rulings, notices, and related federal tax guidance as of December 29, 2021. FBAR Noncompliance Leads to More Severe Penalties in the 5th Circuit Penalties for FBAR violations can be severe if applied on a per-account basi...

Brief commentary on recent cases, rulings, notices, and related federal tax guidance as of December 14, 2021. U.S. Agreements Expand Potential Tax Credits for Digital Service Taxes The global tax landscape is rapidly changing as countries around th...

As we look ahead to 2022, it’s time to remind Washington employers that the Washington Wage Recovery Act (the “Act”) becomes effective January 1, 2022. Under the Act, employees can attach a lien (i.e., a legal hold) on certain property for alleg...

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...