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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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Hospitality Industry: Mediation of Golf Industry Disputes Alert - January 31, 2012

Golf clubs and their developers, owners, builders, operators, managers and members are still taking their disputes to court to duke, or "club" it out. This trend continues even when there are readily available options to full-blown litigation, such as alternative dispute resolution (ADR).

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Articles & White Papers

The Tax Rules Just Changed: Emotions Aside, Does Expatriating Make Financial Sense?
 

Journal of Taxation

August 1, 2008
 
Kevin E. Packman- Miami

Kevin E. Packman is a senior associate with Holland & Knight. His practice focuses on estate and gift tax planning for domestic and international clients as well as on pre-immigration planning for international clients. Mr. Packman's article discusses the Heroes Earnings Assistance and Relief Tax Act of 2008 (the "HEART Legislation") that was signed by President Bush on June 17, 2008. Buried in the Heart Legislation was a provision dealing with expatriation, which imposes an exit tax on persons leaving the US, and a gift or estate tax on US recipients of property from an expatriate. This article discusses the new provisions and contrasts them with the prior legislation.

Please Click Here to view the article.

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