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Resource Conservation and Recovery Act Guidance: July 19th U.S. Environmental Protection Agency Memorandum Addressing Automotive Airbag Inflators/Fully Assembled Airbag Modules
August 2, 2018 by Walter G. Wright, Jr.
Category: Arkansas Environmental, Energy, and Water Law
The United States Environmental Protection Agency (“EPA”) issued a July 19th memorandum interpreting certain Resource Conservation and Recovery Act (“RCRA”) regulations titled: Regulatory Status of Automotive Airbag Inflators and Fully Assembled Airbag Modules (“Memorandum”) The Memorandum…
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Water-Quality Benchmarks/Health-Based Screening Levels: U.S. Geological Survey May Update
August 2, 2018 by Walter G. Wright, Jr.
Category: Arkansas Environmental, Energy, and Water Law
The United States Geological Survey (“USGS”) updated in May its health-based screening levels (“HBSLs”). USGS describes HBSLs as non-enforceable water-quality benchmarks. USGS states that these water-quality benchmarks can be used to: Supplement United States Environmental Protection Agency…
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Asbestos Enforcement: Arkansas Department of Environmental Quality Notice of Violation Addressing Conway County, Arkansas, Structure Demolition
August 2, 2018 by Walter G. Wright, Jr.
Category: Arkansas Environmental, Energy, and Water Law
The Arkansas Department of Environmental Quality (“ADEQ”) issued a July 22nd Notice of Violation (“NOV”) to Mr. Lloyd Elkins alleging violations of the Arkansas asbestos regulations. See Arkansas Pollution Control and Ecology Commission Regulation 21. The NOV alleges that the individual conducted…
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Repeal of the Personal Property Like-kind Exchange (… or, the Swap of §1031 for Increased Bonus Depreciation and Expensing)
August 1, 2018 by Christopher T. Rogers
Category: Tax
One of the lessor discussed items in the recently enacted Tax Cuts and Jobs Act (“TCJA”) has been the change to Section 1031, limiting the like-kind exchange provisions to exchanges of real property only. Section 1031 of the Internal Revenue Code provides an exception to the general gain…
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Tax Practitioners May Use Return Information to Market to their Return Preparation Clients, But Some Use and Disclosures Require Written Consent Beforehand
August 1, 2018 by Anton L. Janik, Jr.
Category: Tax
Accounting firms have specific rights and duties that come into play when they market to their clients using data gleaned from the return preparation process. The general rule is that returns and return information cannot be disclosed without consent. For example, on the government side Section…
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