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Blog Post: Supreme Court Puts Clean Power Plan on Hold
Feb 12, 2016
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Recently the Supreme Court, for the first time, halted the implementation of an EPA rule before review by the Court of Appeals. Read full blog post here.
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Look Up and Down and All Around—Department of Labor Guidance Emphasizes "Vertical" and "Horizontal" Joint Employment for Wage-and-Hour Liability
Feb 03, 2016
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The United States Department of Labor's Wage & Hour Division ("WHD") recently released an Administrative Interpretation (the "AI") regarding standards for determining joint employment under the Fair Labor Standards Act ("FLSA"). This means that...
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Successor Tax Liability: The Hidden Costs of Business Acquisitions in the Pacific Northwest
Dec 21, 2015
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While it is common knowledge that Washington State does not have a personal income tax, it would be a mistake to assume that the sale of a business has no tax consequences to past or future owners. This article will explore the tax consequences of bu...
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Health Coverage Information Reporting Deadline Looms
Dec 21, 2015
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Overview   Under the Affordable Care Act (“ACA”), in order to obtain the information necessary for the IRS to administer the employer shared responsibility mandate (often referred to as the “play or pay” rule) and premium tax credit, “applicab...
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Washington Goes Fishing for Revenue Beyond Its Borders
Dec 21, 2015
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On July 1, 2015, Washington Governor Jay Inslee signed into law Substitute Senate Bill 6138 (the “Law”). The Law expands the reach of Washington’s business and occupation tax (“B&O tax”) to wholesalers making sales to Washington customers, as wel...
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For Related-Party Exchanges, Simple Is Better, and Other Lessons Learned From North Central Rental & Leasing
Dec 21, 2015
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The words “simple” and “1031 exchange” are not often used in the same sentence, but in North Central Rental & Leasing, LLC v. United States, 779 F3d 738 (8th Cir 2015), the court held that North Central’s equipment exchanges (there were 398 of th...
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