Page 480 - Code Section News Today

As employers consider implementing a vaccine mandate to encourage employees to get vaccinated against COVID-19, we have recently discussed the merits of imposing a “vaccine surcharge”...

The freeze partnership is an often overlooked estate tax planning tool. Unlike more common estate tax planning vehicles, the freeze partnership is not a trust and, as the name implies,...

On November 3, 2020, Californians voted to pass Proposition 24, expanding and modifying the California Consumer Privacy Act ("CCPA"), which came into force on January 1, 2020.

A few days after July 4, you could still hear the occasional scream of a bottle rocket or catch a whiff of cordite. The reports were less regular, but still rattled windows and nerves, usually in the morning's small hours. A few days after Independence Day, frayed remains of fireworks were scattered across street gutters, city parks, yards, and grassy fields.

Wednesday, August 4, 2021 On July 28, 2021, the IRS secured two victories in court. The first win allows the IRS to impose an additional 35% penalty on an individual as the sole owner and beneficiary of a foreign trust and the second court victory paves the way for the IRS to issue John Doe summonses in connection with its investigation of taxpayers who used an offshore service provider in Panama. A. The Second Circuit held that the IRS can impose a $3,221,183 penalty on an individual...

Statement of Purpose CARB maintains arb.ca.gov to enhance public access to information and services provided by CARB. CARBs goals include: Timely and convenient access to CARB publications and information about CARB programs.  Facilitate the distribution of information to the public regarding permit assistance, business assistance and other activities of CARB.  Actively encourage and promote the free exchange of information, ideas and opinions.  Through the use of external links, provide C...

On July 15, 2021, the California Supreme Court issued a decision in In sum, the Court held that when employers pay one-hour meal and rest period premiums to employees who report that they were not provided compliant meal or rest periods, the pay is not at the employee’s normal “base” hourly rate but must be at the same FLSA “regular rate” that is used to calculate overtime premiums. Thus, paying employees meal and rest period premiums at their base hourly wage is no longer acceptabl...

HURT, Va. — Hurt Town Council held its monthly business meeting Thursday, July 15, with one of the main outcomes being revision of the towns ordinance (Code Section 10-17) regulating overgrown vegetation on properties within Hurt’s corporate limits.   The action comes after a few months of discussion and review, along with research and preparation of draft documents by Town Attorney John Eller.  A public hearing was held for Council to receive feedback on the proposal and fol...

Investigative Reporter Investigations into two sitting Chula Vista Councilmembers may have been tainted by actions of City officials before outside attorneys have released their own findings in the cases. Separate complaints were filed last month by Dr. Peter Watry, Jr., a retired Economics professor, raising concerns that Councilman John McCann and Councilwoman Andrea Cardenas may have violated the City’s campaign laws. According to the City’s Municipal Code, such complaints must be filed ...

Érdemes megemlíteni a szó alkotóját, a magát büszke magyarnak nevező Kertbeny Károly Máriát (1824–1882) is. Az osztrák családban született Kertbeny – akkor még Benkert – iskoláit Magyarországon végezte. Tizenhat éves korában könyvkereskedéssel kezdett foglalkozni, és cikkeket írt pesti német nyelvű lapokba. Korán megismerkedett az akkori magyarországi irodalom kiválóságaival, köztük Jókaival és Petőfivel, akikért valósággal rajongott. Ő volt az els�...