Theodore E. Harman
On August 8, 2020, President Trump took the unusual—and highly controversial—unilateral executive action route to provide limited economic relief to U.S. citizens without the approval of Congress. His actions were in the form of three executive memoranda and one executive order, which are summarized herein.
The Denmark Tax Authority’s secret billion-dollar settlement in the dividend case with a group of New York backers is assessed by law and tax experts in the United States. Criticism from Lawrence Kamin partner Michael Wise and others is summarized in this TV2 News (Copenhagen, Denmark) article.
The United States Supreme Court recently decided in the case North Carolina Dept. of Revenue v. Kimberley Rice Kaestner 1992 Family Trust (588 U.S. (2019)) that a State cannot tax income of a trust based solely on a beneficiary’s in-state residency, especially if no distributions are made.
Since 1967, the Freedom of Information Act (“FOIA”) has provided the public the right to request access to records from any federal agency. Federal agencies are required to disclose any information requested under the FOIA unless it falls under one of nine statutory exemptions. FOIA Exemption 4 of the 5 U.S.C. §552(b)(4) prevents mandatory…
Illinois Governor J.B. Pritzker recently signed into law an omnibus bill aimed at limiting harassment and discrimination within the workplace. The bill amends the Illinois Human Rights Act by requiring annual trainings and disclosures. Additionally, the bill enacts two new laws that may impact Illinois employers: the Workplace Transparency Act and the Sexual Harassment…
Illinois is poised to join over a dozen states in banning employers from inquiring as to applicants’ salary history. A recently-signed set of amendments to the Illinois Equal Pay Act of 2003 (IEPA), which will become effective on September 29, 2019, will prohibit employers from inquiring about and considering an applicant’s salary history when…
In its recent opinion in Wadler v. Bio-Rad Laboratories, Inc., 916 F.3d 1176 (9th Cir. 2019), the United States Court of Appeals for the Ninth Circuit provided important guidance for determining whether provisions of the Foreign Corrupt Practices Act (FCPA) can be considered “any rule or regulation of the Securities and Exchange Commission,” upon…
In a recent unpublished opinion, the Illinois Appellate Court held that a person has a duty to preserve video recordings, if that person reasonably should have foreseen that the video might contain material evidence to a potential civil action. Weigand v. Nine Fifty Ltd., 2019 IL App (1st) 173169, (February 11, 2019). Failure to…