I had planned to focus this month’s installment of “Time Is Money” on the practice of rounding timeclock entries, addressing the history behind the practice as well as factors that make rounding today a riskier proposition than it used to be. Then, while reviewing our previous writings on the subject, I came across my colleague Mike Kun’s treatment of the topic in our July 2019 installment, where he already said pretty much everything I had to say.
Monthly Archives: March 2021
An ambitious and high achieving Limerick student has been awarded our Holmes O’Malley Sexton LLP Scholarship at the University of Limerick (UL).
We have awarded the scholarship annually for over two decades. The bursary was endowed to Law and Accounting student Brian Daly from Kilmallock in recognition of his outstanding academic performance.
March 29, 2021 — The Course aux stages has come to an end. RSS has identified candidates with an exceptional potential, who will participate in the firm’s vitality for the years to come.
2021 is set to be a landmark year for the number of jurisdictions raising wage floors across the country. According to a National Employment Law Project report, as of January 1, 2021, 20 states and 32 municipalities raised their minimum wage. By the end of 2021, the report tracks that as many as 24 states and 50 municipalities will increase wages for the lowest-paid workers.
Through our relationships with other people, we often make promises. You may promise to do something, or you may promise not to do something (you may even promise yourself you’re going to get fit once gyms re-open…!). But what does the law have to say about all of this: are promises legally enforceable? If you break a promise to yourself and find that you are firmly parked on the sofa rather than the gym, the only repercussion will be an expanding waistline. But what if you make a serious promise to a friend or relative – would that be legally enforceable if you renege on it? Read more…
Non-domestic rates, also called business rates, are taxes paid on non-domestic properties to help pay for local council services. Non-domestic rates are based on the Rateable Value of a Premises. The Rateable Value is determined by the Scottish Assessors, who are an independent body.
Each year in the budget the Scottish Government sets the tax rate along with any reliefs that may be available. Read more…
March 26, 2021 — The title of Avocat émérite — Lawyer Emeritus — is one of the most prestigious distinctions that the Bar of Québec can give to its most deserving members. Therefore, RSS is both very happy and exceptionally proud to announce that Sharon G. Druker, Ad. E., is among the members selected by the Bar to receive this title.
On March 22, 2021, the Finance Minister, Chrystia Freeland, finally announced the date of the federal budget (the “Budget“) to be April 19th, 2021.
There has been much anticipation and speculation regarding the upcoming Budget, as the previous budget was tabled more than 2 years ago (on March 19, 2019). One of the biggest areas of speculation during the span of budgets delivered under the Trudeau government has been whether the government will announce an increase in the capital gains inclusion rate.
As result of the pandemic situation caused by SARS-CoV-2 coronavirus and COVID-19 disease, it was approved exceptional and temporary measures in Justice sector.
In the present Article, we proceed with a brief analysis about the temporary and exceptional legal regime of the suspension of judicial deadlines, since Law no. 1-A/2020, of March 19, until the most recent legal publication, Law no. 4-B/2021, of February 1.
Keywords: Covid-19, Suspension of Deadlines, Justice, Courts, Exceptional and Temporary measures. Read more…
On March 11, 2021, President Biden signed the American Rescue Plan Act (ARPA) which includes, among its many provisions, a COBRA premium assistance benefit. This provision treats an individual eligible for COBRA assistance, for purposes of any COBRA continuation provision, as having paid in full the COBRA premiums for the period April 1, 2021 through September 30, 2021 (the Premium Assistance Period). This relief will be available for anyone who (1) becomes COBRA eligible during the Premium Assistance Period, (2) is currently enrolled in COBRA, or (3) is within their COBRA continuation period (generally 18 months) but did not elect or previously dropped COBRA coverage. Any person who qualifies for assistance and is currently enrolled in COBRA – or did not elect COBRA but is within their COBRA continuation period – must elect COBRA coverage within 60 days of receiving notice of the extended election period from their former employer.