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Finally, a Break! The Ninth Circuit Rules for California Employers on Arbitration Agreements
Nov 11, 2021
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This month, the Ninth Circuit Court of Appeals reversed course and held that the arbitration agreement signed by a H-2A temporary farm worker was valid and enforceable. This decision is instructive for California employers on how to roll out (and def...
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An Athlete's Guide to Philanthropy, Nonprofit Organizations, and Community Impact: Philanthropy 101—Options for Giving (Part 1 of 3)
Nov 10, 2021
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A fundamental principle of sports competition is bringing your best self to the playing field. That principle applies equally to life outside of sports, and although Charles Barkley famously declared himself to be no role model, fame gives athletes...
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Today in Tax: Qualified Small Business Stock, Opportunity Zones, Information Reporting for Digital Assets
A brief commentary on the past week’s cases, rulings, notices, and related federal tax guidance. Medical Software Deemed a Qualifying Trade for Qualified Small Business Stock Gain Exclusion When certain criteria are met, stockholders may be able to...
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When Worlds Collide: How Tangible Tax Burdens Attach to Digital Commerce in the United States (Part 2)
Introduction Part 1 of this series discussed the proposals adopted by various countries to impose taxes on the digital economy, particularly by taxing various types of digital advertising and other digital services. These taxes allow countries to re...
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Evolution of NIL—Donor Funded NIL Groups
Nov 08, 2021
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As NCAA institutions, athletes, and other stakeholders continue to adjust to the new normal of name, image, and likeness deals for college athletes, a new trend is emerging: donor and alumni led third party organizations focused on helping athletes g...
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IRS Issues (and Seeks Comments on) Standards for Qualifying an LLC as a 501(c)(3) Entity
Nov 08, 2021
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Traditionally, an entity applying for tax exempt status under Code Section 501(c)(3) will be a corporation. With the rise in popularity of the LLC over the last 25 years, it’s a wonder that LLCs are not used more frequently to apply for federal tax e...
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