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In late 2024, the Internal Revenue Service (IRS) introduced Form 15620 to provide a standardized mechanism for taxpayers to make elections under Section 83(b) of the Internal Revenue Code (the “Code”). More recently in 2025,...more
Last year, the US Internal Revenue Service (IRS) released Form 15620 for taxpayers to make elections under section 83(b) of the Internal Revenue Code, an important part of US tax planning for founders, employees, board...more
After U.S. Citizenship and Immigration Services (USCIS) website users reported a high number of technical issues on June 30, 2025, when attempting to file H-1B cap-subject petitions through USCIS’s online platform, USCIS...more
Under New York’s Electronic Signatures and Records Act, a person can electronically sign many types of documents that have legal significance (Technology Law §§ 301, § 304 |– 306). At the present time, however, wills and...more
Earlier this year, the Securities and Exchange Commission (the “SEC”) introduced a new filing system, referred to as EDGAR Next, which establishes an authentication process for EDGAR filers seeking to make filings with the...more
A recent standard interpretation letter dated April 29, 2025, addressed whether employers may use software-generated documents in place of the OSHA-required injury and illness recordkeeping forms, specifically Forms 300...more
Carriers and providers of interstate and international telecommunications that seek to revise their May 1, 2025, Form 499-Q filing must do so within 45 days of the Form 499-Q filing deadline, i.e., by June 16, 2025 (because...more
On March 31, Service Oklahoma issued a bulletin notifying motor vehicle dealers of updates to the state's electronic lien and title (ELT) system. Service Oklahoma is a division of the Oklahoma Office of Management and...more
On May 20, 2025, the U.S. Equal Employment Opportunity Commission (EEOC) opened the 2024 EEO-1 Component 1 data collection filing platform with a hard deadline for all filings of 11:00 p.m. (EDT) on June 24, 2025....more
The Ministry of Energy (Secretaría de Energía or SENER) published on April 29, 2025, in the Federal Official Gazette, the "Agreement resuming the deadlines and terms for the reception and proceeding on matters within the...more
On September 27, 2024, the Securities and Exchange Commission (SEC) approved a new filer access and account management system called EDGAR Next, via significant amendments to Rules 10 and 11 of Regulation S-T, along with...more
With March Madness upon us, the Securities and Exchange Commission (SEC) is joining the action by implementing a sweeping set of technical updates known as EDGAR Next that will change how all SEC filers access the Electronic...more
On September 27, 2024, the U.S. Securities and Exchange Commission (SEC) adopted amendments to Rules 10 and 11 of Regulation S-T, Form ID, and the EDGAR Filer Manual, concerning access to and management of accounts on EDGAR...more
On March 6, 2025, the Securities and Exchange Commission (“SEC”) issued a press release relating to the enhanced Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system (“EDGAR Next”), including useful links to...more
Introduction - On 27 September 2024, the Securities and Exchange Commission (SEC) adopted “EDGAR Next,” a collection of rule and form amendments intended to improve access to, and management of, accounts on the SEC’s filing...more
Today’s ever-shifting business environment means that consumers, businesses, employers, and employees all expect to transact digitally. To remain efficient and competitive, companies must digitally transform their businesses....more
A decade ago, talk of fonts was all the rage in North Carolina appellate circles. Jurists were increasingly reading briefs on screens, not on paper. And what works on paper might not work so well on an iPad. (Here’s looking...more
Short Summary: The IRS filed a motion to dismiss for lack of jurisdiction a petition timely filed by taxpayers using the Tax Court’s online petition generator. Petitions filed using the Tax Court’s online petition generator...more
On March 24, 2025, enrollment for EDGAR Next will open. All EDGAR filers, including existing reporting entities, Section 16 reporting persons, and Section 13 filers, are required to transition to the new system by September...more
On Wednesday, February 5, 2025, US Citizenship and Immigration Services (USCIS) announced that the online registration period for H-1B quota selection for the upcoming fiscal year will begin on Friday, March 7 at 12:00 pm...more
U.S. Citizenship and Immigration Services (USCIS) will conduct its annual electronic registration process for the Fiscal Year (FY) 2026 H-1B cap from March 7, 2024 to March 24, 2025. Employers seeking to register employees...more
Annual Survey of Income and Expenses – ASIE-2024 As of February 1st, 2025, pursuant to the Nassau County Administrative Code, Section 6-30, the Nassau County Department of Assessment (“the Assessor”) is requiring the...more
The USPTO has announced significant changes to its trademark fee schedule, introducing new surcharges and increasing existing fees. These changes will take effect on January 18, 2025, for most filings and on February 18,...more
Massachusetts recently opened the portal that certain employers must use to submit their workforce demographic data to the state by February 3, 2025....more
The United States Patent and Trademark Office (USPTO) has implemented significant changes to its trademark filing fee structure, effective January 18, 2025. These changes represent a fundamental shift from the previous...more