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Oct 2020Second Chances: Opportunity Zones as an Alternative for Failed 1031 by Partnerships, S Corporations, and Nongrantor Trusts
By: David S. Hansen Most real estate investments help through some form of entity for liability protection purposes. These entities are often a partnership or an S Corporation. Such investors may make the decision that it would be prudent to terminate a particular investment in real property from time to time. Perhaps they believe the market is at a high point. Perhaps they wish to...
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Jul 2020The Supreme Court Holds That Catholic School Teachers are “Ministers” and Cannot Bring Employment Discrimination Claims
By Luis F. Calvo On July 8, 2020, the U.S. Supreme Court issued a 7-2 decision holding that Catholic schoolteachers cannot bring employment discrimination claims against the religious institutions that employ them. The Court reached its decision citing the so-called “ministerial exception,” based on the First Amendment’s protection of the rights of religious institutions “to decide for themselves, free from state interference, matters of church...
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Jun 2020THE SOCIAL DISTANCING CONTINUES – PRESIDENT TRUMP’S 06/22/2020 EXECUTIVE ORDER
Written by Andrea Moran On Monday, June 22, 2020, President Trump signed an Executive Order (the “Order”) suspending the entry into the United States of certain foreign nationals on certain employment-based nonimmigrant visas through December 31, 2020. This Order also extends Presidential Proclamation 10014 issued on April 22, 2020, which suspended the entry of certain immigrants into the United States. Below is the summary of...
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Jun 2020The Supreme Court Extends Title VII Protections to LGBTQ Employees
By Luis F. Calvo On June 15, 2020, the U.S. Supreme Court issued a landmark 6-3 decision extending Title VII of the Civil Rights Act of 1964’s prohibitions against discriminations “because of sex” to gay, lesbian, and transgender employees. As a result, “[a]n employer who fires an individual merely for being gay or transgender” violates Title VII. The Supreme Court issued a single decision...
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Apr 2020SOCIAL DISTANCING FOR IMMIGRANTS – PRESIDENT TRUMP’S 04/22/2020 EXECUTIVE ORDER
On Wednesday, April 22, 2020, President Trump signed an Executive Order that would restrict some people from entering the country over the next two months but does not shut off all applications for permanent residence or for other temporary visa workers as he had publicly declared one day earlier. The order does block some new entrants who do not already have visas or travel documents,...
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Mar 2020The Coronavirus Aid, Relief, and Economic Security Act SBA 7(a) Loans
Written by Ryan Hoover “The Coronavirus Aid, Relief, and Economic Security (CARES) Act, a $2 trillion plan to respond to the crisis caused by the coronavirus pandemic was signed into law on March 27, 2020. The stimulus package includes loans, tax breaks and direct payments for businesses and individual taxpayers, including $349 billion for Small Business Administration (SBA) loan guarantees and subsidies and additional funding...
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Mar 2020How to Receive Employer Tax Credit for Paid Sick Leave During Coronavirus
Written by David S. Hansen, Shareholder, Law Firm of ScottHulse, P.C. – Board Certified in Tax Law by the Texas Board of Legal Specialization Among the early stimulus/relief measures that the U.S. government passed earlier this month was a refundable tax credit for paid sick leave paid by certain employers under specified conditions. The IRS recently released some guidance regarding how employers receive...
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Mar 2020Coronavirus Stimulus: Why it May Pay to Wait on Filing your 2019 Tax Return
Written by David S. Hansen, Shareholder, Law Firm of ScottHulse, P.C. – Board Certified in Tax Law by the Texas Board of Legal Specialization If you are about to file your 2019 tax return, STOP, and read this first. Filing early could cost you thousands of dollars. As you may be aware, the Senate yesterday unanimously passed the Coronavirus Aid,...
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Mar 2020Required Workplace Notice Posters for Families First Coronavirus Response Act
Written by Stephen Venzor As we discussed in great detail last week on our Blog and Legal Updates, the Families First Coronavirus Response Act (“FFCRA”) requires that certain employers provide paid leave for temporary additional reasons and paid sick leave for specified reasons related to the COVID-19 pandemic. The full summary can be found here. The U.S. Department of Labor (“DOL”) has now confirmed that FFCRA is to...
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Mar 2020New Coronavirus Law Passed: Now What?
Updated 3/25/20 The Coronavirus outbreak has been declared a world-wide pandemic, requiring all citizens, including employers, to take certain measures to protect themselves and others. In response to COVID-19, the disease caused by the novel Coronavirus, Congress passed the Families First Coronavirus Response Act (FFCRA), which was signed into law on March 18, 2020. This law contains several provisions to increase funding for benefit programs,...
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