Owners of commercial properties, particularly office buildings, must be alert to protect themselves when entering into agreements allowing third parties to install cables and other equipment intended to provide tenants with telecommunications services.
At a recent gathering of about 60 Human Resources professionals in Northern California, most in the room reported that they had never heard of “Caregiver Discrimination”. Any time an employer makes an assumption about what an employee can or will do based on his or her role as a caregiver, and that assumption leads to an adverse employment action, caregiver discrimination may have occurred.
The previous post in this series examined types of non-profit entities, both public benefit and mutual benefit organizations. This post deals more specifically with the types of public benefit organizations, commonly referred to as “501(c)(3)” organizations under the section of the Internal Revenue Code that authorizes their tax exempt status.
As a result of Congressional inaction in 2009, the federal estate, gift, and generation-skipping transfer (GST) taxes have changed significantly from last year. The major changes are summarized below.
Various kinds of entities may be exempt from federal and state income taxes. They can be formally organized as corporations or trusts, but may be as simple as two or more people with a common purpose. Any of these organizations can apply and be recognized as exempt from tax by the Internal Revenue Service (“IRS”).
TLH&M is partnering with VITA Benefits Group to present the annual Employee Benefits Symposium. This program takes place on Friday, May 14, 2010 at the Doubletree Hotel in San Jose.
In the decision of Silvaco Data Systems. v. Intel Corporation (April 29, 2010), Judge Conrad Rushing of the Sixth Appellate District of the California Court of Appeal has authored a compelling and fascinating opinion.