Publications

On January 29, 2020, the Occupational Safety and Health Administration (“OSHA”) issued new, descriptive guidance to assist employers more effectively identify risks of workers being exposed to and/or contracting COVID-19. OSHA’s new guidance recommends that employers implement COVID-19 Prevention Programs in the workplace, and include the following key elements in their programs: OSHA also lays […]

Greetings, Court Fans! Earlier this week, the Court announced that it would be issuing some decisions on Wednesday, notwithstanding that the Nine are currently on their winter break. That led many observers to speculate that something big was in store—maybe a decision in the pending ACA case—because (in non-pandemic years) the Court would typically only […]

What happened? On February 1, the Department of Commerce, Bureau of Industry and Security (BIS) announced a settlement with Princeton University, which BIS alleged exported animal pathogens and genetic elements of animal pathogens without required export licenses to researchers in the U.K., Canada, Australia, Europe, South Korea, India, Singapore, and China. Although Princeton voluntarily disclosed […]

Partners Jody Erdfarb and Maureen Weaver‘s previous client alert “Congress Ramps Up Survey Enforcement for Medicare Hospice Programs” has been published by The National Law Review. Read their piece on The National Law Review‘s website here.

Greetings, Court fans! With the imminent inauguration of a new President and the mob attack on Congress dominating the news in recent weeks, the third branch continued humming along in the background. Late last week, the Court issued its sixth signed opinion of the term, in a low-profile bankruptcy case. The Court also added 14(!) […]

Tucked away in the recently enacted 5,500+ page Consolidated Appropriations Act of 2021 (the “Act”) are important provisions tightening up the survey and enforcement procedures for Medicare hospice programs.  The Act (Pub. L. 116-260) was signed into law on December 27, 2020. Among other things, the Act’s hospice provisions require that the Secretary of Health […]

On December 27, 2020, the President signed the Economic Aid to Hard-Hit Small Businesses, Nonprofits and Venues Act of 2020 (the “Economic Aid Act”).  In addition to extending the Paycheck Protection Program (“PPP”) for first time and second draw borrowers, the Act also included numerous tax provisions, some of which clarified a number of outstanding […]

On January 11, 2021, the United States Small Business Administration reopened the Paycheck Protection Program economic stimulus program which began under the CARES Act of 2020. In addition to making additional funds available to first time borrowers and further clarifying general PPP eligibility, Congress gave a subset of existing PPP borrowers a chance at a Second […]

Partner Michael Menapace and Associate Nicole Dwyer‘s advisory titled, “Holding Cryptocurrency – Is Your Wallet Hot? Consider Whether Your Assets Are Insured Under A Homeowner’s Or Commercial Policy” has been published in ABA TIPS Cybersecurity and Data Security Committee’s Winter 2021 Committee News. Click here or the PDF below to see their advisory.

Wiggin and Dana’s Immigration and Nationality Law and Compliance Practice Group addresses the spectrum of business immigration needs for employers and related individuals, including the incidental compliance areas that intersect with immigration law. Tax law is one such area. As we begin a new year, we are providing a quick refresher on some primary tax law considerations […]

The U.S. Department of Labor’s Wage and Hour Division (WHD) issued two guidance memos on December 29, 2020 aimed at addressing several pandemic-related compliance challenges faced by employers. The first memo discusses when the WHD will consider electronic notices sufficient to satisfy the posting requirements under several statutes, including the Fair Labor Standards Act (FLSA) and […]

Greetings, Court Fans! On Friday, the Court issued its much (but only briefly) awaited decision in Trump v. New York (No. 20-366), rejecting (for now) a challenge to the Trump administration’s recently announced policy of trying to exclude those without lawful immigration status from the upcoming census. If that gives you a bit of déjà […]

On December 16, 2020, just days after the first doses of COVID-19 were administered in the United States, the Equal Employment Opportunity Commission (EEOC) issued updated guidance providing employers with critical information regarding the intersections of mandated employee COVID vaccinations and federal employment laws. This guidance confirms the EEOC’s position that employers are permitted to […]

Only a “product seller” can be held liable under the Connecticut Product Liability Act (“CPLA”). The CPLA defines a “product seller” as “any person or entity, including a wholesaler, distributor or retailer who is engaged in the business of selling such products whether the sale is for resale or for use and consumption.” Conn. Gen. […]

Greetings, Court Fans! It was a big week for the Update. On Monday, we went to Washington (over an analog phone line) to assist Appellate Group head Jonathan Freiman with his oral argument in Republic of Germany v. Philipp (No. 19-351). Click here for audio! (We swear, that’s Justice Breyer opening a bag of chips […]

Partner Carolyn Reers‘ advisory titled “Estate Tax Planning and the Often-Overlooked Power of the “Med-Ed Exclusion”” has been published by The National Law Review. Click here to read her article on The National Law Review‘s website.

Partner Scott McClure‘s client alert “IRS Releases New Guidance on the Deduction of PPP Expenses” has been picked up by The National Law Review. Click here to read Scott’s article.

Late Wednesday, the IRS released new guidance clarifying the tax treatment of certain expenses paid by taxpayers who have received a loan under the Paycheck Protection Program (PPP). This new guidance amplifies a prior IRS notice on this subject that has been the topic of much discussion and legislative effort to reverse the IRS’ position.  Under […]

Partner David Ring has authored, “An extreme version of good: lessons from companies under consent agreement,” which appears in the November 2020 issue of Export Compliance Manager. The magazine addresses smart practice in day-to-day export compliance.  A subscription is required to read the publication. Click here to subscribe.

Partners Tahlia Townsend and David Hall have co-authored a chapter titled, “Why Deep Knowledge of U.S. Export Controls is Essential for Navigating CFIUS Requirements.” The chapter appears in the Second Edition of “Foreign Direct Investment Regimes 2021,” a cross-border insight into FDI screening regimes, for The International Comparative Legal Guides (ICLG). To read their article, […]

The current federal gift and estate tax rate is 40% and once an individual uses his or her lifetime exemption (currently $11.58 million and scheduled to drop to about half of that in 2026, perhaps sooner in light of election results) tax planning becomes difficult and complex. The only simple solutions are making charitable gifts […]

Greetings, Court Fans! And Happy Election Day! No doubt, there may be other things on your mind this evening, but if you’re looking for a diversion as the results trickle in, you’re in luck, as we’ve got the first two opinions of the term to share with you! And in case you’re not looking for […]

“From key court decisions in the United States and Europe to positive policy developments, write Joseph Casino, Benjamin Diessel and Michael Kasdan of Wiggin and Dana, the global SEP community has had much to celebrate this year.” Partners Joseph Casino, Benjamin Diessel and Michael Kasdan have co-authored an article for IAM titled, “Remembering a Blissful […]

Effective October 8, 2020, the United States Small Business Administration streamlined the forgiveness process for Paycheck Protection Program borrowers with loans of $50,000 or less. The simplified forgiveness application permits these small PPP borrowers to disregard the penalties for reductions in full time equivalent employee headcounts or undo cuts in salaries and hourly wages, which will […]

Partners Tahlia Townsend and David Laufman have co-written “Key Aspects of U.S. Financial Sanctions Risk for Non-U.S. Companies” for the International Comparative Legal Guides: Sanctions 2021 (Second Edition), which was published by Global Legal Group. To read the “Key Aspects of U.S. Financial Sanctions Risk for Non-U.S. Companies,” please click here. This chapter and other sanctions-related […]

Spousal Lifetime Access Trusts (“SLATs”) may be the most common planning technique for married clients to use in 2020. A SLAT is an irrevocable trust where the spouse is a permitted beneficiary. It allows married clients to take advantage of the high gift tax exemption amount while also allowing for continued access to the gifted trust […]

An effective way to pass wealth, growth and income to future generations is through the use of a Dynasty Trust. A Dynasty Trust (sometimes also referred to as a Generation-Skipping Trust), is an irrevocable trust that continues for as long as the applicable state law allows. In addition to using your federal gift tax exemption to fund […]

Election Day is around the corner. Federal gift and estate tax exemptions are at an all-time high and interest rates are historically low. Many commentators believe that there will be no major changes to federal gift and estate tax laws as long as Republicans control any of the White House, Senate or House of Representatives. […]

Greetings, Court Fans! It’s the first Monday of October, which means we’re back for another term of Court-tracking. Of course, OT20 is not just another term. We begin short-handed, following the death of the inimitable Justice Ginsburg just over two weeks ago. The effort to replace her—or forestall her replacement—during the final weeks of a […]

Effective October 2, 2020, the United States Small Business Administration created a path to avoid the SBA pre-approval for change of control transactions involving borrowers under the Paycheck Protection Program. The SBA Procedural Notice lays out a (relatively) clear multi-part test for whether the PPP lender can unilaterally approve a change of control transaction without first […]