Last month, Bloomberg carried an article about a “small but growing trend” of states that are either cutting their individual income taxes or phasing them out entirely. According to the article, the states adopting these...more
In a decision with troubling potential implications, a Massachusetts appellate court held that a nonresident individual was subject to Commonwealth income tax on capital gain from the sale of his stock in the corporation that...more
Founders and executives with equity compensation need to be prepared for state tax exposure, even in states where they do not live. In a landmark decision that reverberates beyond Massachusetts, the Massachusetts Appeals...more
Cannabis: In Focus - - DEA Classifies Two Lab-Derived Cannabinoids as Schedule I - Washington Federal Judge Dismisses Suit Challenging Residency Requirements...more
Over the past several years, many federal courts have weighed in on whether a key Supreme Court decision requires them to dismiss non-resident opt-in plaintiffs in federal wage and hour collective actions, and there is now...more
What court should hear a dispute over a California trust? I briefed this question last month when a judge questioned if a case should instead be adjudicated in neighboring states. Such jurisdiction issues come up occasionally...more
California law does not require employers to provide their employees with paid vacation. However, if an employer has a policy providing its employees with paid vacation, the administration of the benefits is strictly...more
Last week, the Fifth Circuit Court of Appeals ruled that the “forum defendant rule” does not stop a non-forum defendant from removing a case to federal court, as long as it is removed before a forum defendant is served. This...more
Several pending rulings at the circuit court level have the potential to significantly influence class action law in 2020. Of greatest note, the U.S. Court of Appeals for the Sixth Circuit may determine the future of...more
A New Jersey appellate court recently held that a non-resident employee who telecommuted to her New Jersey employer from her home in Massachusetts may be covered by the New Jersey Law Against Discrimination (NJLAD). Facts - ...more
In deciding whether California’s overtime laws apply to non-resident employees who spend full days or weeks working in the state, the California Supreme Court has previously held the state’s labor code applies to overtime...more
The United States Court of Appeals for the Second Circuit recently held that members of the New York bar residing out-of-state can be constitutionally required to have a physical office within the state, reversing the U.S....more