Publications
In Clackamas Gastroenterology Associates, P.C. v. Wells, decided on April 22, 2003, the United States Supreme Court held that physicians who perform medical services and manage a relatively small medical practice in the form of a professional corporation may or may not be “employees” under the Americans With Disabilities Act (the “ADA”), depending on whether […]
The Jobs for Veterans Act, which was signed by President Bush in November, 2002, will bring some significant changes to federal contractors’ affirmative action obligations towards veterans. Specifically, for those contracts or subcontracts entered into after December 1, 2003, the threshold amount for coverage under the Vietnam Era Veterans Readjustment Act will increase from $25,000 […]
Effective October 1, 2003, Connecticut employers will be required to allow employees to use up to two weeks of sick leave to attend to a serious health condition of the employee’s child, spouse or parent, or for the birth or adoption of a child. For purposes of the statute, “sick leave” means an absence from […]
The 1985 Consolidated Omnibus Budget Reconciliation Act (COBRA) gives employees and beneficiaries the right to continue coverage under covered employer-sponsored group health plans in certain situations. The IRS previously issued regulations outlining what plans are subject to the COBRA requirements, which events trigger COBRA continuation rights, and what sort of continuation coverage must be offered. […]
New Department of Labor (“DOL”) guidance provides significant flexibility in charging plan expenses to participant accounts under defined contribution retirement plans, such as 401(k) plans. As a result of this guidance, plan sponsors looking to reduce costs are likely to charge to participants some plan expenses that they now pay themselves, and plan fiduciaries may […]
Recent years have seen the cost of education, particularly at the post-secondary level, rise to staggering levels, outpacing inflation and income growth. The new tax act includes specific provisions addressing the ways in which taxpayers can get an early start on financing a child’s education, two of which are addressed below. Education IRAs. Under the […]
The Economic Growth and Tax Relief Reconciliation Act of 2001 (the”Act”) provides for a gradual phase out of the federal estate and generation-skipping transfer (“GST”) taxes and a modification of the federal gift tax over the next ten years. Although the Act offers the prospect of having one’s estate pass to heirs free of federal […]
A typical estate plan focuses on ensuring that at your death the proper people inherit your assets at the smallest possible tax cost. However, one traditional estate planning tool, a revocable trust (also known as a living trust), can also be useful during your lifetime in the event you become incapacitated or otherwise unable to […]
On October 1, 2004, Public Act 04-158 took effect, amending and expanding the Residents’ Bill of Rights for nursing facilities and chronic disease hospitals, which is set forth in Connecticut General Statute §19a-550. By now, nursing facilities and chronic disease hospitals should have amended the Bill of Rights provided to residents to incorporate these changes […]
The importance of avoiding probate is often exaggerated in articles andseminars. Avoidance of probate, in and of itself, will not reduce thedeath taxes otherwise payable, nor will it totally eliminate the need toaddress some estate settlement issues. Moreover, in some cases, probatecourt oversight can provide invaluable protection for families andindividuals who are at risk of […]
The Connecticut Department of Labor (“DOL”) recently issued new regulations to the Connecticut Family and Medical Leave Act (“FMLA”). The new regulations are designed to incorporate existing federal FMLA regulations, with certain language changes to reflect the differences between the two laws. The following table highlights the major differences remaining between Connecticut FMLA regulations and […]
In recent years, insurance companies have begun to offer Employment Practices Liability Insurance ("EPLI") to employers. These policies grew out of traditional Directors and Officers Liability ("D & O") policies that employers were increasingly trying to invoke in employment suits. While EPLI policies, on the surface, are very appealing, each policy is different and, before […]
In its recent decision in Oncale v. Sundowner Offshore Services, Inc., the Supreme Court presented a unified front on a hotly debated issue with its unanimous holding that Title VII of the 1964 Civil Rights Act prohibits same-sex sexual harassment under the same legal standards as those governing claims of sexual harassment by a member […]
The Equal Employment Opportunity Commission (“EEOC”) has issued a new Enforcement Guidance on Reasonable Accommodation, entitled “Reasonable Accommodation and Undue Hardship under the ADA” (the “Guidance”). The following discussion provides a brief overview of the information the Guidance provides on the following issues: Requesting a Reasonable Accommodation If the employer is unaware of an employee’s […]
The Mental Health Parity Act of 1996 (“MHPA”) requires that group health plans treat mental health benefits and medical/surgical benefits similarly with respect to any annual or lifetime dollar limits. The IRS and the Departments of Labor and Health and Human Services, which share regulatory responsibility for implementing the MHPA, recently issued interim rules governing […]
On February 17, 1998, the U.S. Court of Appeals for the D.C. Circuit granted an industry groups’ petition for an emergency stay temporarily blocking the implementation of OSHA’s Cooperative Compliance Program (CCP). OSHA had hailed the CCP as an alternative enforcement strategy, inviting certain employers to implement a comprehensive safety and health program rather than […]
Certain assets can be held in ways that will result in ownership of theasset passing directly to an intended beneficiary upon the death of theowner without going through a probate process. One of the most commontypes of "non-probate" assets is a family home held by spouses jointlywith a right of survivorship. If real estate is […]
The Second Circuit rarely sits en bank – at most once or twice a year. When the full court chooses to hear a case, therefore, you can expect that its decision will be an important one that will shape the law in the Circuit for some time to come. That is certainly true of the […]
Those whom the law entrusts with the management of other peoples'assets, whether they are executors of decedents' estates or trustees ofrevocable or testamentary trusts, are fiduciaries, and, as such, arecharged with certain legal duties and responsibilities. The details varysomewhat from state to state, but virtually all fiduciaries are held tocertain fundamental standards. The duty of […]
Last year, the Equal Employment Opportunity Commission issued a detailed enforcement guidance on employers’ obligations to employees with psychiatric disabilities. The guidance discusses what constitutes a psychiatric disability under Title I of the Americans with Disabilities Act (ADA), whether an employer may ask about an individual’s psychiatric disability, and what types of reasonable accommodations may […]
Mandatory arbitration of employment disputes is becoming increasingly popular with employers of all sizes and across many industries. This IN FOCUS examines the trend, identifying the benefits and risks as well as some of the important considerations in implementing such a policy. While mandatory arbitration agreements have the potential to create tremendous cost savings for […]
One of the most gratifying aspects of owning a family business is to leave a legacy to the next generation. Unfortunately, without planning, the legacy can turn into a liability. Part I of this article will review some of the things to think about when planning for business succession. Part II (in the next Advisory) […]
Affirmative action, and its role in the future, continues to be the topic of court cases and current political discussions. However, while the controversy continues throughout the country, one thing remains perfectly clear-the OFCCP remains committed to its enforcement procedures. Federal contractors should be reminded of the importance of affirmative action compliance by a recent […]
Most business managers and closely held business owners enter into a variety of contracts in the ordinary conduct of their day-to-day business. Lawyers are not consulted, formal agreements are not prepared and often people do not even recognize that they are entering into a contractual relationship. In practice this usually works quite well. Occasionally, however, […]
Who needs an affirmative action plan? A written affirmative action plan is required if an employer is a federal contractor or subcontractor with 50 or more employees and: a. has a government contract of $50,000 or more; or b. has government bills of lading that in any 12-month period total or can reasonably be expected […]
The United States Supreme Court has indicated that good human resources practices can help employers defend against legal claims brought by their employees. Yet, in these days of fast-paced business operations and constantly changing employment laws, it is often difficult for a small business without full-time Human Resources assistance to adequately assess its employment practices. […]
If you have not already done so, underground storage tanks must be upgraded, replaced or properly closed by December 22, 1998 in order to meet the requirements of federal regulations that take effect that day. The U.S. Environmental Protection Agency (“EPA”) set the deadline 10 years ago to give tank owners plenty of time to […]
Public Act 98-134, which recently became effective, concerns the reporting of certain significant environmental hazards by owners of contaminated property. The Act requires, in certain situations, that a technical environmental professional – an individual who collects soil, water, vapor or air samples for purposes of investigating and remediating sources of pollution – and the owner […]
The newly enacted provisions concerning significant contamination reporting join section 22a-450 of the General Statutes of the State of Connecticut, which creates a broad requirement to report to the DEP spills or releases of a wide variety of substances. Enacted in 1969, section 22a-450 has never been the subject of implementing regulations or guidance. Confusion […]
In August 1996, the Second Circuit issued a decision in Harsco Corp. v. Segui that has potentially significant ramifications for parties involved in the purchase or sale of the stock or assets of a company. The decision addresses the effect of a “no other representations” clause contained in a purchase and sale agreement. A typical […]