Legal Updates

USCIS reminded employers that they must take action on Tentative Nonconfirmation cases for their employees within 10 federal government working days.

USCIS reminds employers that refugees and asylees may present any acceptable documents to fulfill I-9 employment authorization verification requirements.

U.S. Citizenship and Immigration Services (USCIS) announced updated guidance on receipts for the I-9 employment authorization verification process.

H-2A employers that submitted job orders to state workforce agencies or applications for H-2A temporary labor certification must make wage adjustment payments to qualifying workers and certify compliance.

The Department of Labor’s Office of Foreign Labor Certification completed the process to randomly assign to analysts for review and processing all H-2B applications submitted during the three-day filing window requesting an October 1, 2021, work start date.

U.S. embassies in London and Berlin have reported that “all National Interest Exceptions (NIE) are now valid for 12 months and multiple entries as long as you are traveling for the same purpose for which you originally received an NIE.”

One of the main purposes for “development agreements” is to provide the owner and developer with certainty to justify the significant sums they are investing in their developments. However, a change in control of a municipality can often result in the desire to avoid the terms of a development agreement signed by a previous administration.

Since 1959, taxpayers have been relying on a federal law—Public Law 86-272—to protect them from having to file state income tax returns in states where the taxpayers’ in-state activities are limited to just soliciting sales of tangible personal property. On August 4, 2021, the Multistate Tax Commission (MTC) member states voted 20-0 to revise the MTC’s “Statement of Information” regarding Public Law 86-272 in an attempt to eviscerate the federal law’s protections.

When is a brokerage not a brokerage? According to a recent Private Letter Ruling released by the IRS, the answer might surprise you.

Despite the relatively simple mechanics of the distribution and forgiveness of PPP loans, the taxation of both expenses paid for with PPP loan proceeds and forgiveness of the PPP loans has continued to evolve, leaving complicated rules for taxpayers to navigate.