Investigating Employee Harassment Claims in the Workplace
In the wake of the #MeToo Movement and as again recently seen in media headlines, sexual harassment continues to be a prevalent problem in today’s culture, and no employer is immune from the duty to prevent and resolve harassment claims in the workplace. These claims include not only sexual…
Tax Reporting for Grantor Trusts
November 6, 2017
by Jennifer R. Pierce
Typically, a trust must file a separate income tax return for each calendar year. However, for most grantor trusts, filing a separate tax return is optional. The general rule and the alternative methods of reporting are described below. When a trust is a “grantor trust” for income tax purposes…
U.S. Environmental Protection Agency National Recycling Strategy: American Chemistry Council Comments
December 16, 2020
by Walter G. Wright, Jr.
The American Chemistry Council (“ACC”) submitted December 3rd comments to the United States Environmental Protection Action (“EPA”) on the agency’s draft: National Recycling Strategy (“Strategy”) EPA released the Strategy for comment on October 5th. The Strategy is described by EPA as identifying…
Criminal Environmental Enforcement: Tennessee Environmental Consulting Firm Chief Executive Officer Pleads Guilty to Submitting Fraudulent Discharge Monitoring Reports
The United States Department of Justice (“DOJ”) issued an October 26th news release stating that DiAne Gordon pleaded guilty to fabricating Clean Water Act Discharge Monitoring Reports (“DMRs”). The individual is described as a resident of Memphis and co-owner and Chief Executive Officer of…
Make Your Year-End Charitable Gifts to Take Advantage of Expanded Tax Benefits
November 17, 2021
by Ashley Edwards
Because of the hardships from the COVID-19 pandemic and several weather related events, the demand on charitable organizations has increased significantly this year, increasing the need for charitable giving. Tax benefits to both individual and corporate donors for contributions made to charitable…
Arkansas Regional Solid Waste Management Districts: Benton County District Files Circuit Court Civil Complaint Against Boston Mountain District
The Benton County Regional Solid Waste Management District (“Benton County”) filed a civil Complaint in the Circuit Court of Benton County on April 28th against the Boston Mountain Regional Solid Waste Management District (“Boston Mountain”). See NO. 04CV-2016-629-5. Act 852 of 1991 enabled…
Arkansas Repeals its LLC Laws and Adopts the Uniform Limited Liability Company Act
Arkansas recently became the 20th state to enact the Uniform Limited Liability Company Act (the “ULLCA”) as the governing law for the formation and operation of limited liability companies in the state. On April 30, 2021, Governor Hutchinson signed SB601 into law, now known as Act 1041 of 2021…
Does a Property Owner Qualify for an Easement by Necessity if the Only Available Access is through Jurisdictional (404) Wetlands?: Arkansas Court of Appeals Opinion
Co-Author: Waymon Peer The Arkansas Court of Appeals (“Court”) in a December 2nd opinion addressed whether a property owner qualified for an easement by necessity if the only available access was through Section 404 Clean Water Act jurisdictional wetlands. See Young v. Robertson, 2015 Ark. App. 681…
How Should Arkansas Schools Handle Parent Demands for Emails About Students? Navigating FERPA & FOIA.
Arkansas schools often face parent requests to see all the school’s documents and emails about their child. Schools may wonder whether a parent has a right to such sweeping information. Federal law gives parents[1] the right to access their child’s education records under the Family Educational…
Waters of the United States/Clean Water Act: U.S. Environmental Protection Agency/Corps of Engineers Proposed Rule
November 19, 2021
by Walter G. Wright, Jr.
The United States Environmental Protection Agency and the United States Corps of Engineers (collectively “EPA”) announced on November 19th a revised definition of waters of the United States (“WOTUS”). The agencies are proposing to put back into place the pre-2015 definition of WOTUS. The…