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Labor, Employment and Benefits: Alert - February 6, 2012

The U.S. Supreme Court recently denied an employer’s request for review of a decision by the U.S. Court of Appeals for the Eighth Circuit, which held that tipped employees spending more than 20 percent of their time performing related but non-tipped duties must be paid the full minimum wage for that time, without the tip credit.

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Construction: Alert - January 30, 2012

For almost 50 years, lessors have had the ability to limit their liability for liens that arose from improvements to the leasehold made by a lessee. However, in the most recent legislative session, the Florida Legislature enacted revisions to Florida Statute § 713.10 that provide a potential pitfall for lessors by inserting a provision that may allow a contractor to lien the lessor's interest even where there is a recorded document advising of the limitation of liens.

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Articles & White Papers

Pass-through Entities with Nonresident Owners Should Consider Electing Taxation As Oregon C Corporations
 

Matthew Bender & Company, Inc

May 1, 2008
 
Joshua Husbands - Portland

Oregon law generally follows federal tax rules regarding the taxation of pass-through entities. The partnership, limited liability company ("LLS"), or S corporation is not taxed at the entity level; items of income and loss pass to the partners, members, or shareholders. When an Oregon partnership, LLC, or S corporation has nonresident owners, in some instances the overall taxation of the entity's operations may be minimized by electing to be taxed as an Oregon C corporation.

Materials reproduced with the permission of Matthew Bender & Company, Inc., a member of the LexisNexis Group of companies. No part of this document may be copied, photocopied, reproduced, translated, or reduced to any electronic medium or machine readable form, in whole or in part, without prior written consent of Matthew Bender & Company, Inc.

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