Employment Law Update

Employment Law Update
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Описание книги

Protect clients' assets and shield their estates from increased taxation brought about by changing tax laws. This book can help you to understand the tax obligations of trusts and estates and how these obligations affect beneficiaries. It provides exercises and examples that reflect the calculation and allocation of taxable income and its presentation on the appropriate forms. In addition, you will also learn how to prepare federal Form 1041, US Income Tax Return for Estates and Trusts. Key topics covered include: How are trusts and estates taxed under the internal revenue code? What is a trust? What is a «simple trust?» What is a «complex trust?» How is the «income» of a trust or estate defined for tax purposes? What are the ordinary deductions and credits allowed? How is the «deduction for distributions» to beneficiaries determined? How are trust and estate beneficiaries taxed? What is a «grantor trust» and how is it taxed? How to prepare Form 1041.

Оглавление

Jonathan Ingber. Employment Law Update

Table of Contents

Guide

Pages

EMPLOYMENT LAW UPDATE

Notice to readers

Chapter 1 Employment Law Overview. Learning objectives

Preliminary note

Background on employment law

Free of discrimination

Free of harassment

Free of retaliation

Time off

Exercise free speech rights

Benefit from applicable privacy rights

Benefit from consistent application of employer policies

Protected classes

Knowledge check

Current trends in employment law claims

Exhibit 1-1

Exhibit 1-2

Exhibit 1-3

Discussion questions

Why employers care: Record-setting settlements and verdicts

Exhibit 1-4 Largest 2016 employment liability settlements and verdicts

Knowledge check

Case study 1-1: You are the judge

How discrimination, civil rights violations (including harassment), and retaliation cases get to court

Exhibit 1-5 The EEOC charging, investigative, and suit process

Knowledge check

Arbitration clause and class action by employees

Invalidation of a major source of financial security for labor unions in the public sector

Federalism: Choice of law (federal or state)

Knowledge check

Notes

Chapter 2 E-Employment and Cyber Employment Issues. Learning objectives

The internet and social media

Devices

Use of company computers and smartphones

The key to monitoring and best practices

Case study 2-1: You are the judge

Driving and cell phone use

Knowledge check

Exhibit 2-1 Is hands-free cellphone use the answer?

Discussion questions

2017 Update: California prohibits driving while holding a cell phone

GPS and location tracking

What about after-hours GPS tracking?

Bring your own device issues

Knowledge check

On or off the clock?

Exhibit 2-2 Dollar Tree's employees shake the tree

Countering the off-the-clock problem: Best practices

Knowledge check

Case study 2-2: You are a justice

Social media: Applicant and employee rights

Social media: Employer rights

Exhibit 2-3 A social media policy that passes muster

Case study 2-3: You are the judge

Case study 2-4

Discussion questions

Notes

Chapter 3 Wrongful Termination, Harassment, and Retaliation. Learning objectives

What is wrongful termination?

Harassment

Exhibit 3-1

Knowledge check

Forms of sexual harassment

Case study 3-1: The case of the living doll

Sexual harassment ignites a social media firestorm — and much more

Exhibit 3-2 Sexual harassment is not just a “big company” issue

Exercise 3-1

Discussion questions

Bullying in the workplace

The workplace bully

Handling consensual workplace romances

Knowledge check

Retaliation

Exhibit 3-3

Whistleblower retaliation

Case study 3-2: The case of the perceived whistleblower

The false claims act and qui tam suits

The IRS whistleblower program

Exhibit 3-4

Knowledge check

The SEC and CFTC whistleblower programs

Retaliation revisited

Notes

Chapter 4 Discrimination. Learning objectives

Introduction

Race, national origin, and color discrimination

Sex, gender, and sexual orientation discrimination

Age, religious, genetic, and other types of discrimination

Knowledge check

What leads to employers being named in EEOC discrimination complaints?

Exhibit 4-1

The EEOC lands a big one: Bass Pro Shops2

Knowledge check

Case study 4-1: EEOC v. Dart Energy Corp: Is verbal harassment enough to prove race discrimination?

Pregnancy discrimination leads to record 2014 jury verdict

What leads juries to make huge damage awards in discrimination cases?

Knowledge check

Sex, gender, gender identity, and sexual orientation discrimination claims

Speaking of equal pay … can the employer ask for a salary history?

Knowledge check

What is an employer to do? Abide by document retention requirements!

Gender stereotyping claims

Knowledge check

Gender discrimination in Silicon Valley and technology companies

Discussion questions

Case study 4-2: Is it discrimination to terminate an employee who the employer finds irresistible?

Age discrimination claims

Case study 4-3

Discussion questions

Case study 4-4: A textbook case of age discrimination

Religious discrimination

Genetic discrimination — An unfolding arena

Employers beware: Do not ask for family medical histories

Case study 4-5: The case of the mystery pooper

Knowledge check

Criminal records

“Ban the box”

Case study 4-6: A permissible termination or not?

Discussion questions

Notes

Chapter 5 Disability Discrimination and the ADA. Learning objectives

Introduction

The most common ADA claims

Knowledge check

A lawyer's paradise: Nonemployee ADA claims

Exhibit 5-1. 2012–2017 Federal Suits ADA Title I: Disability Discrimination in Employment1 Compared to ADA Title III: Places of Public Accommodation and Commercial Facilities2

2016 brings a new trend: Website accessibility Title III suits

Another legal morass: ADA claims by “testers”

Knowledge check

Small business resource for ADA issues

What is reasonable accommodation?

Case study 5-1: Speaking of fragrances and reasonable accommodation …

Case study 5-2: The accommodation of last resort and a paradox

Discussion questions

Case study 5-3: Is an employer obligated to offer telecommuting as a reasonable accommodation?

Discussion questions

Knowledge check

When does the ADA allow an employer to ask an employee about a disability?

The EEOC acts to counter illegal medical inquiries

Knowledge check

Speaking of consent orders …

The Justice Department comes aboard

Public accommodations include websites

Mental disabilities — When is an employee too disabled to work? Case study 5-4: The cash store case

Notes

Chapter 6 Wage and Hour Laws, FMLA, HIPAA, and COBRA1. Learning objectives

Introduction

Knowledge check

FLSA claims: Where are the risks?

Knowledge check

What makes an employee overtime exempt?5

Overtime exemptions: The duties tests

Employee or independent contractor? A tale of two companies

Case study 6-1: Employee or independent contractor?

You are the judge

Anticipating overtime claims: What should the employer do?

Knowledge check

Case study 6-2: Does being “on call” deny employees their rest breaks?

Discussion questions

Case study 6-3: The Supreme Court wrestles with class action claims in a donning and doffing case

The tip and tip pooling rules

Knowledge check

The FMLA “theme” cases

Knowledge check

Case study 6-4: Lucy's recovery cruise

Discussion questions

The HIPAA Privacy Rule

Case study 6-5: A small pharmacy makes the news

Knowledge check

HIPAA penalties

Speaking of technology…

A major oops reminds us: Confidentiality is 24/7

COBRA provisions and litigation

Case study 6-6: If an employer chooses poorly, who is liable?

Notes

Chapter 7 Noncompete1, Nondisclosure, and Nonsolicitation Agreements. Learning objectives

Introduction

The 800-pound gorilla in the room: Consideration

Knowledge check

Using nondisclosure or confidentiality and nonsolicitation agreements

Case study 7-1: What information is protected by an NDA?

Knowledge check

What are the lessons of Orthofix and nClosures?

Case study 7-2: Is a memorized client list entitled to trade secret protection?

Discussion questions

Knowledge check

The knowledge dilemma for new prospective employers

Case study 7-3: No interference with contractual relations

Case study 7-4: A very expensive lesson: How not to handle a “mass exodus” case

Knowledge check

What a new employer should do when presented with a “mass exodus business building” opportunity

Case study 7-5: Can the new employer escape liability by relying on an attorney?

A regulatory issue for confidentiality agreements

Knowledge check

Trend alert: Using noncompetes with low-wage employees

Notes

Appendix A. EMPLOYMENT CLAIM RISK ASSESSMENT TOOL

Glossary of Business Management and Personal Development Terms

Index

EMPLOYMENTLAW UPDATE. BY JONATHAN INGBER, MST, JD, CPA. Solutions

Solutions. Chapter 1. Case study solution. Case study 1-1

Knowledge check solutions

Chapter 2. Case study solutions. Case study 2-1

Exhibit 2-1

Case study 2-2

Case study 2-3

Case study 2-4

Knowledge check solutions

Chapter 3. Case study solutions. Case study 3-1

Exercise 3-1

Case study 3-2

Knowledge check solutions

Chapter 4. Case study solutions. Case study 4-1

Case study 4-2

Case study 4-3

Case study 4-4

Case study 4-5

Case study 4-6

Knowledge check solutions

Chapter 5. Case study solutions. Case study 5-1

Case study 5-2

Case study 5-3

Case study 5-4

Knowledge check solutions

Chapter 6. Case study solutions. Case study 6-1

Case study 6-2

Case study 6-3

Case study 6-4

Case study 6-5

Case study 6-6

Knowledge check solutions

Chapter 7. Case study solutions. Case study 7-1

Case study 7-2

Case study 7-3

Case study 7-4

Case study 7-5

Knowledge check solutions

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Отрывок из книги

BY JONATHAN INGBER, MST, JD, CPA

.....

> Classification and pay of workers in “on-demand” or temporary positions, e.g., Uber, Lyft, and similar demand-driven businesses

> Use of staffing agencies and “complex employment structures”

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