Last week, the Indiana Department of Local Government Finance (“DLGF”) released the new Indiana Sales Disclosure Form (“SDF”). This article provides a brief overview for buyers and sellers of when the SDF is required and of the substantive changes…
Congress finally agreed on a new COVID relief package, passed the Consolidated Appropriations Act, 2021 (the "Act") after months of intense negotiations about scope and dollars, and has sent the Act to President Trump for his signature. The…
Congress passed the long-awaited Consolidated Appropriations Act, 2021 (“CAA”) December 22, 2020, which now is awaiting the President’s signature to become law. The CAA contains several COVID-19-related amendments to the United States Bankruptcy…
Joe Biden campaigned on worker-friendly reforms, many of which require legislative action and Senate cooperation. But even if the Georgia runoffs leave Republicans in control of the Senate, the Biden Administration can unilaterally and dramatically…
For marijuana legalization, the 2020 election brought significant results with five states legalizing marijuana for recreational use, medicinal use, or both. Although marijuana use remains illegal on a federal scale, there are now 34 states that…
Employers have spent much of 2020 figuring out how to administer and comply with the Families First Coronavirus Response Act (“FFCRA”) and its two leave provisions: Emergency Paid Sick Leave (“EPSL”) and Expanded Family Medical Leave (“EFML”). In…
U.S. employers are increasingly considering whether they can and should mandate that their employees receive a COVID-19 vaccination. To be sure, these are two very different issues. One is a legal question and the other a business decision that…
Governor Holcomb recently published Executive Order 20-50 (the “Executive Order”) continuing “county-based measures and restrictions based on the impact and spread” of COVID-19 from prior Executive Orders. For Hoosier businesses and employers,…
From the COVID-19 pandemic to the election, a lot has happened in 2020. For employers, staying up to date on developments has become a full-time job. To alleviate some of the burden with staying up to date, this article is one of a two-part series…
“Daddy changed the world!” – Gianna Floyd, daughter of George Floyd
This year has been a study in contrasts in so many aspects of life, including with respect to diversity, equity and inclusion (“DEI”) initiatives within the workplace. By any…
2020 has been challenging for everyone with unique challenges arising in the workplace and impacting employers and employees alike. Remote work arrangements and compliance with the Fair Labor Standards Act (“FLSA”) have not made matters easier. With…
Under Internal Revenue Code, Section 1031 (“Section 1031”), the taxpayer may exchange certain property for other like property and defer gain recognition on the relinquished property. The Tax Cuts and Jobs Act of 2017 (“TCJA”) limited the…
