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Leech Tishman: Legal Services
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Client Alerts

CALLING ALL CLOSELY HELD BUSINESS OWNERS – It’s time to review your governing documents

Posted on August 7, 2023

It is a well-known best practice for business owners to clearly state in the company’s governing documents the valuation methodology for determining the purchase price of a deceased owner’s equity. …

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U.S. Tax Court Holds That a Taxpayer’s Substantial Compliance with Treas. Reg. §301.6501(C)-1(F)(2) Is Sufficient to Constitute Adequate Disclosure on Gift Tax Returns

Posted on August 3, 2023

In general, the Internal Revenue Service (“IRS”) has three years from the filing of a gift tax return to examine and assess additional tax on adequately disclosed gifts. If a …

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National Labor Relations Board Adopts New Rule for Employer Handbook Policies

Posted on August 3, 2023

In a 3-1 ruling on August 2, 2023, the Democratic-majority National Labor Relations Board (“NLRB”) adopted a new standard to examine workplace rules and handbook policies. The new rule applies …

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Shedding Light on the Shadows: New York’s LLC Transparency Act Illuminates the Path to Accountability

Posted on July 13, 2023

In 2021, Congress enacted the Corporate Transparency Act (“CTA”), which mandates the collection of beneficial ownership information as part of an effort to curb the use of shell companies for …

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Transfer Of Florida Non-Homestead Real Property to An LLC May Result in Loss Of 10% Ad Valorem Residential Property Tax Benefit

Posted on July 7, 2023

Transferring real property to a limited liability company (LLC) is a widely utilized and effective estate planning tool, offering various benefits including liability protection. This technique allows individuals to safeguard …

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Supreme Court Clarifies Requirements for Employers to Accommodate Workers Religious Beliefs

Posted on June 30, 2023

On Thursday, June 29, 2023, the Supreme Court issued its opinion in Groff v. DeJoy No. 22-174 – a case concerning the accommodations that employers must make for the religious …

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The Pregnant Workers Fairness Act: A Legal Framework for Protecting and Supporting Pregnant Workers and Their Employers

Posted on June 30, 2023

On June 27, 2023, the Pregnant Workers Fairness Act (PWFA) went into effect. This new federal law requires covered employers to provide reasonable accommodations for employees and applicants who have known limitations …

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Proceed with Caution: Ninth Circuit Says LPR’s Participation in State-Legal Cannabis Industry “Categorically Precludes” Naturalization

Posted on June 7, 2023

As the U.S. Court of Appeals for the Ninth Circuit (the “Ninth Circuit”) recently underscored, participation in the cannabis industry – even in states where cannabis is legal – is …

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Non-Compete Agreements Under National Labor Relations Board (NLRB) Scrutiny

Posted on June 1, 2023

On May 30, 2023, National Labor Relations Board (NLRB) General Counsel Jennifer Abruzzo released a memorandum announcing her opinion that most non-compete agreements violate the National Labor Relations Act (NLRA). …

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A Deeper Dive Into Immigration-Related Bill Imposing New Requirements on Employers and Other Institutions

Posted on May 24, 2023

Following the article published earlier this week, “New Bill Requires Florida Employers to Take Extra Steps When Verifying Employee’s Employment Eligibility,” Leech Tishman’s Immigration Group has further dissected the sanctions …

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