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Section 11061 of the Tax Cuts and Jobs Act amended IRC Sec. 2010(c)(3) to provide that, for decedents dying after and gifts made after December 31, 2017 and before January 1, 2026...
In this month’s Privacy & Cybersecurity Update, we examine the California Privacy Protection Agency’s revised draft regulations for the California Privacy Rights Act, the Federal Trade...
Final Regulations under Section 36B of the Internal Revenue Code - On October 11, 2022, the Internal Revenue Service (IRS) issued Final Regulations under Code Section 36B...
Nancy Thomas and Calvin Funk authored an article for The Banking Law Journal looking at the core disclosure requirements of the regulations recently issued under California's...
The Canadian federal government published final regulations and additional guidance regarding new paid leave obligations for federally regulated employers that take effect December 1, 2022.The final regulations address, among other topics, the regular rate of wages calculation for purposes of medical leave, record-keeping requirements, and administrative monetary penalties.The