IRC Section 139 Disaster Relief Payments: Maybe This Time Really Is DifferentBy James CreechFederal Taxation, December 2020As businesses and their advisors have had a chance to work through the Paycheck Protection Program, the Employee Retention Credit, and the family leave credits, section 139 of the Internal Revenue Code has become increasingly relevant for businesses looking for ways to aid employees and shareholders now that other forms of stimulus have dried up.
IRS Retirement Plan Limitations for 2020By Bernard G. PetersTrusts and Estates, September 2020An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2020 limits of the amounts that can be deferred under different retirement plans.
IRS Retirement Plan Limitations for 2020By Bernard G. PetersElder Law, June 2020An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2020 limits of the amounts that can be deferred under different retirement plans.
IRS Retirement Plan Limitations for 2020By Bernard G. PetersEmployee Benefits, May 2020An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2020 limits of the amounts that can be deferred under different retirement plans.
IRS Retirement Plan Limitations for 2020By Bernard G. PetersCorporate Law Departments, February 2020An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2020 limits of the amounts that can be deferred under different retirement plans.
Is Illinois’s New Retailers Occupation Tax Scheme Unconstitutional?By Stanley R. KaminskiState and Local Taxation, December 2020Effective January 1, 2021, Illinois will institute a major structural change in its state and local retailers occupation tax—the Illinois sales tax—that will openly discriminate against non-Illinois retailers and interstate sales.
Is Odor of Cannabis Enough?By Sarah VigTraffic Laws and Courts, October 2020On March 19, 2020 in People v. Hill, the Illinois Supreme Court weighed in on the issue of whether the odor of cannabis can be used as probable cause to search a vehicle.
Is the Equal Rights Amendment Part of the U.S. Constitution?By Cindy BuysWomen and the Law, February 2020Illinois, Virginia, and Nevada make several arguments in support of their position that their recent ratifications are valid and the ERA should be considered part of the U.S. Constitution.
Is Your Contract Immune to COVID-19?By Jonathan B. KamanCommercial Banking, Collections, and Bankruptcy, July 2020COVID-19 will continue to cause attorneys to scrutinize force majeure clauses in an effort to guide clients through these unpredictable and unprecedented times.
ISBA Civics Education Awards 2020By Judge Michael ChmielLaw Related Education for the Public, June 2020A spotlight on the recipients of the 2020 ISBA Civics Education Award.
ITC Litigation: How Discovery in the ITC Is Different From Federal CourtBy Jacqueline Tio, Joseph Dorris, & Thomas FuscoIntellectual Property, September 2020ITC Section 337 investigations typically proceed quickly. In addition to the speed at which parties are expected to gather evidence, there are key differences in discovery in an ITC proceeding as opposed to district court litigation.