by Wiggin and Dana LLP | Sep 15, 2019
Late last year, the Tax Relief, Unemployment Insurance Authorization, and Job Creation Act of 2010 was enacted. In addition to extending many of the Bush-era tax cuts for 2011 and 2012, including setting the maximum income tax rate at 35% and the maximum capital gains...
by Wiggin and Dana LLP | Sep 15, 2019
It is well settled that insiders trading on the basis of material non-public information may violate the federal securities laws, regardless of whether the trading nets a profit. However, as a result of the Second Circuit Court of Appeal’s recent ruling in SEC...
by Wiggin and Dana LLP | Sep 15, 2019
The IRS recently issued Notice 2011-28, which provides interim guidance on Form W-2 reporting of health care costs as required by the Patient Protection and Affordable Care Act. Effective with the 2012 Form W-2, due in January, 2013, employers (including tax-exempt...
by Wiggin and Dana LLP | Sep 15, 2019
The Connecticut legislature recently approved a landmark law, made effective January 1, 2012, requiring certain employers to provide five days of paid sick leave to eligible employees. The full content of the bill entitled “An Act Mandating Employers Provide...
by Wiggin and Dana LLP | Sep 15, 2019
An Act Concerning Brownfield Remediation and Development as an Economic Driver, PA 11-141 (or Brownfield Economic Driver Act), signed into law by Governor Dannel Malloy on July 8, 2011, makes significant changes to brownfield redevelopment law and policy in...