Tax Update The Tax Cuts and Jobs Act of 2017 (the “Tax Act”), which dominated the news in December, took effect on January 1, 2018, making massive temporary and permanent changes to the tax code.  To view some of the highlights, click on the links below. Because this law was passed so quickly, guidance and […]

The Employment Law landscape has shown no signs of slowing down anytime soon.  For employers, it has been a challenge keeping current on new and proposed laws and trends in Employment Law. From the Family Leave Law to a proposal to “tax the rich,” to trends in overtime and severance, now more than ever one […]

Estate Tax Update Federal Estate Tax, Gift Tax and Generation-Skipping Tax Exemptions The 2017 federal exemption against estate and gift taxes is $5,490,000 per person.  This is an increase over the 2016 exemption, which was $5,450,000 per person.  The $40,000 exemption increase is an inflation adjustment. Estates in excess of this amount are subject to […]

Washington has taken its position in the forefront of employment law protections for workers for several years now, and the federal government has similarly pushed the boundaries of employee protections.  With the change of administrations, and presumably administration priorities, we look backward to examine the most significant employment law developments of 2016 and forward to […]

Estate Tax Update Federal Estate Tax, Gift Tax and Generation-Skipping Tax Exemptions The 2016 federal exemption against estate and gift taxes is $5,450,000 per person. This is an increase over the 2015 exemption, which was $5,430,000 per person. The $20,000 exemption increase is an inflation adjustment. Estates in excess of this amount are subject to […]

Estate Tax Update Federal Estate Tax, Gift Tax and Generation-Skipping Tax Exemptions The 2015 federal exemption against estate, gift, and generation-skipping taxes is $5,430,000 per person. This is an increase over the 2014 exemption, which was $5,340,000 per person. The $90,000 exemption increase is an inflation adjustment. Estates in excess of this amount are subject to […]

With President Obama’s State of the Union address now behind us, it is time to examine the employment law trends for 2015. Last year we predicted that the same topics would continue to dominate the news in 2015, and that has turned out to be true. Here are the employment law developments we believe are […]

On June 30, 2014, under the Marriage Equality Act, ratified by voters in November 2012, many same-sex couples had their registered domestic partnerships automatically converted to marriage. The automatic conversion did not apply to couples where one partner was 62 or older.

Like changes to any law, it takes time to settle issues that arise as a result of the change. Take for instance the issue of a domestic partnership agreement. Suppose that you and your partner entered into a same sex domestic partnership agreement prior to registering with the state. You and your partner later married or had your partnership converted to marriage. Is your domestic partnership agreement still valid? If a recent California case is any indication, the answer is — possibly.

In determining the top ten employment law developments for 2013, the Helsell Fetterman Employment Law Group concluded that we may well be revisiting these same issues for next year. These topics are important for their arrival into the employment law world; they will continue to make waves and relevant law as they are actually worked into everyday work life.

2014 Estate Tax Update Federal Estate Tax, Gift and Generation-Skipping Tax Exemptions The 2014 federal exemption against estate, gift and generation-skipping taxes is $5,340,000 per person. This is an increase over the 2013 rate, which was $5.25 million per person. The increase is due to the inflation adjustment and absent further Congressional action, the exemption […]