In Downey v. Chutehall Construction Co. (Lawyers Weekly No. 11-001-16), the Massachusetts Appeals Court ruled a contractor can be liable for violating building codes despite the fact that the party suing it directed the contractor to perform the non-compliant work. The contractor argued that the owner told it the roof had only one layer of roofing materials on...
This summer, new federal legislation was enacted which requires executors of decedents’ estates to file information statements with the Internal Revenue Service (“IRS”) as well as with estate beneficiaries, or face penalties. This new legislation also dictates how beneficiaries will establish cost basis for property inherited from a decedent. New Internal Revenue Code (“IRC”) Sections...
Client AlertsU.S. Patent and Trademark Office’s Refusal to Register Disparaging Trademarks Struck Down on First Amendment Grounds
January 15, 2016
The U.S. Court of Appeals for the Federal Circuit, in a 9-3 decision in In re Tam, has declared a provision of the federal trademark law unconstitutional as violating the First Amendment guarantee of free speech. The provision in question permits the U.S. Patent and Trademark Office (“USPTO”) to refuse to register disparaging marks. The case involves...
Recently, you may have received emails and alerts concerning proposed IRS regulations requiring charities to disclose donor Social Security Numbers (“SSN”). While donor privacy is a major concern, the proposed regulation should not be. The proposed rule does not require organizations to collect/report donor SSNs. Reporting donor SSNs would be optional, and the decision...
Client AlertsReal EstateAltera Leaves Treasury Regulations Open to APA-Based Challenges in Tax Court
December 1, 2015
As seen in the Journal of Taxation, Vol. 123, Number 6
Client AlertsEmployment & LaborOutsmart the Pending Changes to the Overtime Law with Advance Planning
November 15, 2015
By Alicia J. Samolis and Michael A. Gamboli In June we alerted you to the fact that the Department of Labor (“DOL”) was planning to increase the minimum weekly salary an employee must be paid in order to qualify for an exemption from overtime. Since that time, the DOL has published a proposed rule increasing the...
Client AlertsRecent Legislation Brings Rhode Island out of the Past and into the Present in the Area of Adult Guardianships
October 15, 2015
On July 10, 2015, Rhode Island enacted significant legislation to address the ever-growing reality of incapacitated adults (persons having attained age eighteen) who need a guardian but spend time in more than one state. Another key but unfortunate reason this legislation is important is the increase in family disputes resulting in the “snatching” of an...
Client AlertsReal EstateKeepin’ It Local: New Tax Credits Designed for Economic Growth in Rhode Island
September 19, 2015
The Rhode Island General Assembly and Governor Gina M. Raimondo recently enacted a collection of tax incentives meant to stimulate the development of local jobs, induce new industries and business to relocate to Rhode Island, and incentivize developers of local real estate projects. Whether you already operate a business in Rhode Island, or are considering...
Client AlertsTime to Revisit Your UST Protocols!
August 16, 2015
On July 15, the Environmental Protection Agency (“EPA”) published final revisions to its Underground Storage Tank (“UST”) regulations. This publication represents the first time in 27 years that the EPA has significantly revised these rules. The changes reflect improved technologies, address outdated requirements, and place a stronger emphasis on UST operations and maintenance. For example, the regulations require...
Client AlertsEmployment & LaborRI Employers (Large and Small) Required to Accommodate Healthy Pregnant Workers and New Moms. No, FMLA Leave is Not Enough.
August 15, 2015
By Alicia J. Samolis Last month, the Rhode Island Fair Employment Practices Act was amended to require employers with 4 or more employees to provide reasonable accommodations to employees and prospective employees with a “condition”. Such accommodations include, but are not limited to, more frequent or longer breaks, time off to recover from childbirth, acquisition or...
