News Category: Corporate & Business Law
When Animals Are More Than a Pet: Differences in Rights and Responsibilities for Service and Emotional Support Animals
What is the difference between a service animal and an emotional support animal? A service animal is a dog which has been trained to perform a specific task or to do work directly related to a person’s disability. Service animals perform a wide variety of vital services such as allergen alerts, seizure response, and hearing
Washington “Equal Pay and Opportunity” Now Means Job Postings Must Include Wage Scale or Salary Range
Beginning January 1, 2023, many Washington employers will be required to disclose the salary range and benefits in their job postings. Today, Governor Jay Inslee signed Engrossed Substitute Senate Bill 5761, amending the Washington Equal Pay and Opportunity Act to require all employers with 15 or more employees to disclose the wage scale or salary
Warning to Washington Corporations: Refusal to Engage and Assist Customers in a Valid Dispute May Prove Costly in Court
In February 2022, Washington’s Court of Appeals for Division III reached a decision awarding attorney’s fees and costs for prelitigation bad faith in a matter of first impression for Washington courts. In Dalton v. North Cascade Trustee Services and U.S. Bank, the appellate court reversed the superior court’s judgment in favor of a homeowner in
City of Seattle Verification of Vaccination Order Now in Effect
Yesterday, October 25, 2021, the City of Seattle’s new local Verification of Vaccination Order went into effect, requiring and empowering local officials to require all patrons and customers (aged 12 years and older) to provide verification that they are fully vaccinated at the following events and establishments: Outdoor recreational and entertainment events with 500 or
The Accidental Partnership: What to Know if You Have Unwittingly Formed a Business
One day you are sitting with your friend brainstorming different ideas for your new startup business and before you know it you have a name, marketing and social media accounts, and a lease for your store front. In the excitement of putting together a business, you never formalize (in writing) the structure of the business,
Tax Day is now May 17th, 2021 – The IRS extension: What it means to you.
The IRS announced Wednesday that the April 15th deadline for federal tax return filing and payments due for individuals, tax year 2020, will be automatically extended to May 17th, with formal guidance to practitioners to follow in the coming days. Individual taxpayers can also postpone federal income tax payments for the 2020 tax year due
Think Twice Before Reimbursing Your Employees
Under the recent Tax Cuts and Jobs Act (“TCJA”), as of January 1, 2018, employees are no longer able to deduct unreimbursed employee business expenses on their individual tax returns for tax years 2018- 2025. Previously, any qualified expenses that employees incurred while on the job could be deducted on their individual tax return subject
Sales Tax Developments
Overview On June 21, 2018, the Supreme Court decided South Dakota v. Wayfair. This pivotal sales tax case allows states to impose sales tax obligations on out-of-state businesses that have no physical presence in the state. Previously, a business had to have some sort of physical presence in the state, such as an employee working
Favorable Tax Treatment Made Permanent (Qualified Small Business Stock)
Current IRS rules that provide tax breaks on gains of sales of qualified small business stock (QSBS) have been made permanent. More specifically, a taxpayer may be able to exclude from personal income tax up to 100% of any gain realized on the sale or exchange of QSBS held for more than five years (subject
Real Estate Excise Tax Developments
Several recently released cases from the Washington Department of Revenue Administrative Review and Hearings Division provide a good reminder about the reach of the department to collect real estate excise tax (REET) on the transfer of real property. In the first case (Det. No. 16-0350), the petitioner limited liability company transferred a controlling interest in