As you may know, the President signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (the “Act”) on December 17, 2010. The legislation is a sweeping tax package which includes a number of substantial changes to the federal estate, gift and… Read More
In California, all employers are subject to mandatory workplace posting requirements. Effective October 8, 2010, all persons or entities that employ at least one person in the state are required by the California Department of Workers’ Compensation to revise and post the new “Notice to… Read More
Hotels and restaurants often are faced with the tough dilemma of scheduling employees during “peak” hours. Alternative workweek schedules permit many employers to avoid paying daily overtime to employees who do not work more than 40 hours a week. Both employers and employees can benefit… Read More
Many provisions in the recently passed Health Care Reform Act will have an effect on the food service industry. Included among those, is a new Federal rule regulating menu labeling. The Federal requirement attempts to establish a uniform approach to nutrition labeling on menus, and is intended to… Read More
If you are an employer in California, you must have worker’s compensation coverage. However, while you may think you have little control or choice in this type of insurance coverage, the opposite is true. Download PDF Read More
It is not uncommon for restaurants to require a “tip pool” among its employees – waiters, bartenders, busboys and bar-backs may be required to share in all of the tips collected in a day. The issue has been raised in the courts as to whether this is an acceptable practice. Download… Read More
Every year billions of dollars are lost by businesses nationwide to employee fraud and theft. Small businesses are especially vulnerable to occupational fraud and less able to absorb a loss than a larger business; in fact, it is not unusual for a small business to be bankrupted by theft committed by… Read More
In these lean economic times, words such as “furlough,” “regular day off,” and “reduced pay” are frequently bantered about. However, each of these terms carries with it specific rules and regulations that must be followed when implemented. Handled improperly, a… Read More
Reversing its 2002 opinion on the subject, the DLSE issued an opinion letter stating that employers may temporarily reduce the salaries of their exempt employees along with a matching reduction in work schedules during periods where the employer operates shortened workweeks due to economic… Read More
Private foundations and donor advised funds face excise taxes for grants made to other non-profit organizations that turn out to be merely supporting organizations for other charities. The Pension Protection Act of 2006 subjects payments made by private foundations and donor advised funds to… Read More
On May 4, 2009, the U.S. Supreme Court handed down an important decision under the Comprehensive Environmental Response, Compensation, and Liability Act (“CERCLA”), in the case of Burlington Northern and Santa Fe Railway Co. v. United States (Shell Oil Co.). The Court held that Shell Oil… Read More
Tax treaties between the United States and other countries are often negotiated with debates at home and abroad about the benefits of free trade and the ills of protectionism. However, there is little or no debate in the U.S. with regard to protectionism in tax treaties affecting the relations of… Read More
Under the California Labor Code, tips that are left for the employee, whether in cash or as an added item on a credit card charge, are considered to be the property of the employee. Unlike Federal law, the California employer cannot use any portion of the tip income to offset the minimum wage… Read More
Hotels and restaurants often are faced with the tough dilemma of scheduling employees during “peak” hours. Alternative workweek schedules permit many employers to avoid paying daily overtime to employees who do not work more than 40 hours a week. Both employers and employees can benefit… Read More
The Federal economic stimulus package that has now been signed by the President includes temporary COBRA health insurance premium subsidies to employees who are involuntarily terminated between September 1, 2008 and December 31, 2009. The subsidies apply to COBRA premium payments that are made… Read More