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Wednesday, May 22nd, 2019

Introduction: Act No. 2019-94, the Alabama Business Corporation Law of 2019, was signed into law by Governor Ivey on May 1, 2019.  It constitutes a complete restatement of the Alabama Business Corporation Law, with several changes to the existing law,…

Friday, April 5th, 2019

Authors: Jon Mills and Jim Pickle “I’m selling my business (which I’m very excited about), but how will my sale proceeds be taxed?” We hear this question a fair amount after the initial excitement of selling a business wears off and a…

Thursday, April 4th, 2019

The United States District Court for the District of Columbia struck down major portions of the Department of Labor’s (DOL) final rules regarding Association Health Plans (“AHPs”). The final AHP rules expand the definition of “employer” under ERISA by providing…

Friday, March 8th, 2019

After years of debate and waiting, the USDOL has issued its newly-proposed overtime rules. The USDOL has released a rule that, if adopted, will set a minimum salary for the OT exemption at $679 per week or annually at $35,308…

Friday, March 8th, 2019

Federal Agencies Want to Hear From You In an effort to minimize the economic burden of the Patient Protection and Affordable Care Act (PPACA), various federal agencies are soliciting input from the public on the challenges that employers with PPACA…

Wednesday, February 6th, 2019

Overview Since January 1, 2018, and by reason of The Tax Cuts and Jobs Act, (the Act), taxable employers have been denied deductions for their expenses for Qualified Transportation Fringe (QTFs) benefits provided to their employees and tax-exempt employers have…

Tuesday, December 18th, 2018

Overview This month, the Internal Revenue Service (“IRS”) issued eagerly-awaited proposed regulations regarding hardship distributions for 401(k) and 403(b) plans.  The recent passage of the Bipartisan Budget Act of 2017 (“BBA”) and the Tax Cuts & Jobs Act of 2018…

Wednesday, September 12th, 2018

The Securities and Exchange Commission (the “SEC”) announced on August 17, 2018 that it has adopted amendments in order to simplify and update certain disclosure requirements applicable to a wide variety of SEC filings, including registration statements and periodic reports. …

Friday, June 22nd, 2018

According to the U.S. Government Accountability Office, elder financial abuse and fraud costs older Americans $2.9 billion annually. This abuse ranges from scam emails and phone calls to loved ones pressuring elders into financial transactions they would not otherwise perform….

Sunday, June 3rd, 2018

The Department of Labor (DOL) issued final regulations this week to expand the usefulness and availability of “association health plans” by reducing the restrictions on the types of employers that may join together to form “associations” for the purpose of…