The 2018 Internal Revenue Service (“IRS”) partnership rules streamline the partnership audit process for the IRS, making it easier for the IRS to audit partnerships. The 2018 rules also create some planning opportunities for potential audits, as section 6223 of form 1065 now requires a partnership representative. In 2012, the IRS audited 27.1% of [...]
Thinking about offering equity compensation to your employees or independent contractors? Here is some of the information you need to know about securities laws in Oregon and Washington. Companies sometimes opt to provide profit interests, stock options, or other alternative compensatory benefits in exchange for services in addition to or in lieu of paying [...]
Arrangements between “for profit” companies and unpaid interns can lead to rewarding experiences for both parties. Interns benefit by receiving valuable real-world experience, mentorship, and connections. Companies get the opportunity to give back to students and help strengthen their industry. However, unpaid internships are not without issues and the legal landscape is shifting to require [...]
Changes to the DMCA Procedure If your company offers a website, app or service that allows others to post content, or if you’re a content creator, you’re probably familiar with the safe harbor provisions of the Digital Millennium Copyright Act (DMCA). The Copyright Office recently adopted new rules that update the process that has been [...]
Recently, Oregon joined a growing number of cities and states adopting laws which provide for sick leave for employees. The new law which becomes effective on January 1, 2016 will apply to substantially all Oregon employers. However, only employers with ten or more employees will be required to provide paid sick leave. Employers with nine [...]
I didn’t foresee the day when words like “disrespectful, rude, disruptive or inappropriate” when used in an Employee Handbook would potentially land a business in hot water with the National Labor Relations Board (NLRB). The “what?” you say. The NLRB is the federal government agency charged with enforcing provisions of the National Labor Relations Act [...]
The New Regulation A: Effective June 19, 2015 As the amended Regulation A (or Regulation A+ as it is often referred to) launches, many companies are enthusiastically wondering whether this powerful vehicle for raising funds could be right for them. Often described as a mini public offering, securities offered under Regulation A are exempt from [...]
Minding your M's and A's: Tips on Laying the Groundwork for Successful Mergers & Acquisitions One of the greatest opportunities to be of strategic value to your company is during a merger or acquisition. Before the transaction even reaches the gate, questions will come flying from the executive team. Showing your poise and tying your [...]