Nonprofit Quick Tip: State Filings in Kentucky and Tennessee
The California Civil Rights Department (CRD) recently published new guidance in the form of FAQs regarding AB 2499 – the Survivors of Violence and Family Members of Victims Right to Leave and Accommodations law....more
The U.S. Department of the Treasury and the Internal Revenue Service (IRS) are rolling out guidance on the new “No Tax on Tips” provision under the One Big Beautiful Bill Act (OBBB Act), ushering in a significant change for...more
Earlier this year, the Department of Homeland Security (DHS) published an interim final rule (IFR) that provides a new online process for unregistered foreign nationals to comply with the decades-old but rarely enforced...more
The Internal Revenue Service (IRS) continued recent improvements to the process for making elections under Section 83(b) of the Internal Revenue Code of 1986 (the Code). Until last year, an 83(b) election was made in a...more
As explained in a prior blog, last year the IRS released Form 15620, an approved IRS form for making Section 83(b) elections under the Internal Revenue Code. Historically the IRS has required taxpayers to submit their 83(b)...more
Each year, individuals and families contribute thousands of pounds of tangible personal property – such as gently used clothing, old toys, furniture and household appliances – to local charities. In turn, charities provide...more
The U.S. Department of Labor’s (DOL) Office of Federal Contract Compliance Programs (OFCCP) is slated to publish, on July 7, 2025, an information collection request seeking comments relating to complaints involving employment...more
By July 31, employers that sponsor self-funded medical plans must report and pay their PCORI fee. By July 31, employers that sponsor calendar-year employee benefit plans that are subject to ERISA must file a Form 5500 (unless...more
On May 12, 2025, the Defense Counterintelligence and Security Agency (DCSA) released an updated Standard Form 328 (SF-328), “Certificate Pertaining to Foreign Interests.”...more
The Defense Counterintelligence and Security Agency (DCSA) published a press release on May 9, 2025, announcing an updated Standard Form 328 (SF-328), Certificate Pertaining to Foreign Interest. The updated form was approved...more
Lowry v. Rose Tree Media School District, AP 2024-2478 (Dec. 5, 2024). The Office of Open Records holds that registration forms for a cross-country meet that was organized and run by a booster group on school district...more
A name is often crucial to who you are. It forms part of your identity. It helps family, friends, and even strangers recognize you. Despite its importance, changing your name in California is often a straightforward process....more
The New York State Department of Health (DOH) published on May 15, 2025, the long-awaited electronic Material Transaction Notice Form (the Form), which replaces its prior email submission process with a portal filing for...more
What is Form I-9? Employers use Form I-9 to review and verify that every new employee is authorized to work in the United States. Employers must examine and verify documents that show a newly hired employee’s identity and...more
The Alien Registration Requirement goes into effect today. Please be aware that most foreign nationals working in the US with a visa are exempt, and registration and fingerprints are not required. Registration may only apply...more
Employers across the United States are legally required to ensure their workforce is authorized to work in the country. Form I-9, officially known as the Employment Eligibility Verification form, is a critical part of this...more
For most registered investment advisers (RIAs), their annual update to Form ADV will be due on March 31, 2025. We have received several questions about “custody” and peculiar situations where RIAs may inadvertently have...more
The Trump administration is focusing on fully enforcing existing immigration laws, including the requirement that noncitizens file Form AR-11 to notify USCIS of a change in residence within 10 days of moving....more
In an attempt to facilitate capital raising, the SEC announced that it was expanding the ability of issuers to submit draft registration statements for confidential review by the staff. Historically, this procedure was mostly...more
The February Monthly Minute highlights a new online ACA reporting alternative, the DOL’s temporary policy regarding escheatment of small retirement benefits owed to missing participants, and new guidance clarifying the gag...more
Did you know that you do not need to mail Form 1095-Cs if a notice is posted by March 3, 2025? At the end of last year, a new law was enacted that would allow employers to provide Form 1095-C only if requested, so long as the...more
For the first time, the IRS has issued an official form to be used for making an election under Section 83(b) of the Internal Revenue Code. Until the IRS issued Form 15620 in late 2024, taxpayers used their own “homemade”...more
For most investment advisers, March signals the beginning of Form ADV season, where compliance officers gather all kinds of firm data to update a document fraught with potential regulatory liability. For the uninitiated, Form...more
President Biden recently signed two new laws that significantly reduce the ACA compliance burden for employers by streamlining Form 1095 reporting and minimizing penalties for failure to file and distribute Form 1095s to...more
INVESTMENT ADVISERS - Annual Compliance Reviews - All investment advisers registered with the Securities and Exchange Commission (“SEC”) or at the state level are required to review their compliance policies and...more