Monthly Archives: January 2014

Pas på risikoen for skattesmæk

Fysiske personer, der driver selvstændig erhvervsvirksomhed, kan vælge imellem flere beskatningsmetoder. Sådanne fysiske personer kan beskattes som almindelige lønmodtagere med beskatning på bund- og topskatteniveau til følge. Som alternativ hertil kan sådanne personer også anvende virksomhedsskatteordningen. Ordningen indebærer bl.a., at midler, der ikke trækkes ud til privaten, kan nøjes med en beskatning på 25 % svarende til selskabsskatteprocenten. Afgørende for, om man kan nøjes med denne beskatning, er, om midlerne forbliver i virksomhedsskatteordningen.

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Ronnie Fieldstone to participate in Miami EB-5 seminar

Arnstein & Lehr Miami Partner Ronnie Fieldstone will be participating in an EB-5 seminar on February 6 in Miami. The seminar will focus on issues within the EB-5 industry. Specifically, as larger players are entering the market and with increasing scrutiny by SEC and USCIS, the EB-5 market is becoming more institutionalized.

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WESA Tips and Traps: Mandatory Hold Period

One of the changes made in B.C.’s Wills, Estates and Succession Act (WESA) (coming into effect 9 weeks from now, on March 31) relates to the mandatory period that an estate executor must wait before distributing assets. It looks innocuous, but the effects of this change may come as a surprise to some people when encountered in practice.

Currently, the only hold period restriction set out in section 12 of the Wills Variation Act (WVA). This section says an executor of a will must not distribute estate assets to beneficiaries until 6 months after the issue of a grant of probate, unless they have consent of all persons entitled to apply under the WVA, or a court order authorizing distribution.

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New Jersey Law Against Discrimination Amended to Add Protection for Employee Inquiries Regarding the Compensation of Others

By: Maxine Neuhauser

Retail industry employers are likely to be particularly impacted by amendments to the New Jersey Law Against Discrimination (“LAD”), which became effective January 22, 2014.  The primary focus of the amendments was the addition of pregnancy as a protected classification and the requirement for employers to provide reasonable accommodation to allow women to maintain a healthy pregnancy or to recover from childbirth.[1] Employers should be aware, however, that the new law also added a provision to the LAD expressly prohibiting employer retaliation against employees for requesting information about any current or former employee’s:

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Michigan Federal Court OKs Former Employer’s Cease and Desist Letter to New Employer

When an individual threatens to disclose a company’s confidential information gained during employment at the company to a new employer, the common first reaction by the company is to send a “cease and desist” letter to the individual, and also a similar letter to the new employer. Yet before sending such a cease and desist letter to the new employer, the company may wonder whether it is opening itself up to potential liability — on a tortious interference claim by the individual — if the new employer should turn around and fire the individual on the basis of the allegations in the letter.

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New Jersey Law Against Discrimination Amended to Add Protection for Employee Inquiries Regarding the Compensation of Others

By: Maxine Neuhauser

Hospitality industry employers are likely to be particularly impacted by amendments to the New Jersey Law Against Discrimination (“LAD”), which became effective January 22, 2014. The primary focus of the amendments was the addition of pregnancy as a protected classification and the requirement for employers to provide reasonable accommodation to allow women to maintain a healthy pregnancy or to recover from childbirth.[1] Employers should be aware, however, that the new law also added a provision to the LAD expressly prohibiting employer retaliation against employees for requesting information about any current or former employee’s:

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Environmentalists Support Fracking But With Important Reservations

It is necessary that natural gas be substituted for coal and oil as an energy source if the world is to have any chance of avoiding runaway greenhouse gas (“GHG”) emissions, particularly from the developing world.

At present, it is unrealistic to expect renewable energy sources (solar, wind and geothermal) to serve as a foundation for national energy policy. In the United States, even with the best use of conservation, energy efficiency and renewables, the combination of these various “alternatives” will not become a substitute for fossil fuels for a very long time.

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Week of January 20, 2014 on ILNToday – A Roundup!

It’s another bitterly cold week here in the northeast (let’s just say “warming up” to 21 degrees felt like a massive heatwave yesterday!) so here are some posts for you to read while you’re enjoying a cup of hot coffee!

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ILN Today Post

Are collateral warranties construction contracts under the Construction Act?

The background

This question was addressed for the first time in a recent judgment of Mr Justice Akenhead in the Technology and Construction Court. In a decision likely to have wide-ranging consequences for construction, the ruling indicates that collateral warranties can be considered a construction contract under the Housing Grants etc. Act (Act). Though the court was at pains to emphasise that each individual case would be decided on its merits, it has the potential to cause considerable problems for the industry in the future.  More…

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ILN Today Post

Risky negotiations: contracted out leases

A recent case has highlighted some very serious issues for, perhaps, both landlords and tenants when a tenant remains in occupation after a lease which has been contracted out of the Landlord and Tenant Act 1954 expires.

Normally when a contracted out lease expires, if a tenant were to remain in occupation without consent he would be a trespasser.

However, what frequently happens is that the landlord and tenant are negotiating, subject to contract, prior to the end of the contracted out lease, the terms of a new lease. Those negotiations, frequently, have not concluded when the lease ends and therefore continue after the contracted out lease ends. More…

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