April 10, 2018
Following the April 3, 2018 YouTube workplace violence tragedy, many news sources reported that there were 500 workplace homicides in 2016, the most recent workplace homicide statistic from the Bureau of Labor Statistic.
March 30, 2018
The 2018 federal appropriations bill signed into law on March 23rd includes an addition to the Fair Labor Standards Act (FLSA) stating that “[a]n employer may not keep tips received by its employees for any purposes, including allowing managers or supervisors to keep any portion of employees’ tips, regardless of whether or not the employer takes a tip credit.”
March 07, 2018
According to the Centers for Disease Control (“CDC”), the United States experiences a flu season each year. With this year’s flu season considered one of the worst since the 2009-2010 pandemic, many employers wish to implement policies to protect the workplace and wonder whether they can implement policies mandating vaccination for their employees. This desire is particularly present in healthcare because those employees are charged with protecting patient safety and more often exposed to patients with compromised immunity.
March 02, 2018
In Wells Fargo v. Fallon Properties South Carolina, LLC issued February 28, the South Carolina Supreme Court affirmed a decision of the Court of Appeals holding that email notification of the entry of a judgment or order is sufficient to trigger the requirements of Rule 203, SCACR as to the timing for a notice of appeal.
February 27, 2018
The new Tax Cuts and Jobs Act provides a 20% non-itemized deduction for “qualified business income” (business income received by an owner of a pass-through entity) beginning in 2018.
February 14, 2018
Glassdoor, the website described as “Yelp for workplaces,” claims that eighty-three percent (83%) of job seekers in the United States read its reviews. For the uninitiated, Glassdoor is a website where anonymous employees and former employees comment on a company’s workplace – sharing information on topics such as salary levels, workplace policies, office politics, and much more.
January 25, 2018
Haynsworth Sinkler Boyd recently hosted our annual Corporate Law for Accountants Seminars across South Carolina. These complimentary seminars covered three main topics: (1) operating agreements, (2) employment law and (3) state and local tax updates.
January 23, 2018
Haynsworth Sinkler Boyd recently hosted our annual Employment Law Seminars across South Carolina. These complimentary seminars educated Human Resource professionals on recent employment law updates and changes.
January 16, 2018
Martin Luther King, Jr. wrote from a jail cell in Birmingham in 1963, "[t]here are two types of laws: there are just laws and there are unjust laws....How does one determine when a law is just or unjust?...Any law that uplifts human personality is just. Any law that degrades human personality is unjust....An unjust law is a code that a majority inflicts on a minority that is not binding on itself."
The IRS has issued final regulations under IRC § 6221(b), implementing rules for electing out of the new centralized partnership audit regime enacted under the Bipartisan Budget Act of 2015. The final regulations under IRC § 6221(b) are effective for partnership tax years beginning after December 31, 2017, the same effective date of the new partnership audit regime.
January 11, 2018
In In the Matter of Paul Winford Owen, Jr. issued January 10, the South Carolina Supreme Court publicly reprimanded an attorney for issuing subpoenas in violation of Rule 45, SCRCP.
January 10, 2018
On January 5, 2018, the United States Department of Labor announced that, going forward, it would utilize the “primary beneficiary” test for determining whether interns are employees under the FLSA, consistent with recent rulings from appellate courts.
December 22, 2017
A recent article in The New York Times questioned the propriety and effectiveness of a sexual harassment investigation conducted by a company’s Human Resources Department.
December 19, 2017
For tax years beginning after December 31, 2017, a new centralized audit regime for partnerships and LLCs will take effect. Currently, audit adjustments made by the Internal Revenue Service for partnerships (LLCs) are made at the individual partner (member) level with assessment and collection at the individual partner (member) level.
December 01, 2017
The latest headlines confirm the 2016 findings published by the Equal Employment Opportunity Commission (EEOC) that workplace harassment too often goes unreported. The EEOC reports that “approximately 70% of the individuals who experienced harassment never even talked with a supervisor or manager,” meaning that they didn’t report it to their employer.