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…
31st Arkansas Recycling Coalition Annual Conference & Tradeshow: September 12-14, Hot Springs, Arkansas
The Arkansas Recycling Coalition (“ARC”) will be holding its 31st Annual Conference & Tradeshow (“Conference”) in Hot Springs, Arkansas. The Conference will be held at the Oaklawn Racing – Casino – Resort from September 12th through 14th. The keynote speaker will be John Randall Tyson from Tyson…
Short Term Activity Authorizations/Water Quality Standards: Arkansas Department of Energy & Environment - Division of Environmental Quality Considering Proposed Changes
The Arkansas Department of Energy & Environment - Division of Environmental Quality (“DEQ”) is considering proposed changes to its Short-Term Activity Authorizations (“STAAs”) application process. The Arkansas Environmental Federation recently circulated a draft of DEQ’s proposed changes soliciting…
112(r)(7)/Air Enforcement: U.S. Environmental Protection Agency and El Dorado, Arkansas, Chemical Manufacturing Facility Enter into Expedited Settlement Agreement
The United States Environmental Protection Agency (“EPA”) and El Dorado Chemical Company (“EDCC”) entered into a July 22nd Expedited Settlement Agreement (“ESA”) addressing an alleged violation of the Clean Air Act. See Docket No. CAA 06-2022-3344. The ESA addresses an EDCC chemical manufacturing…
ESA Flexibility Act/H.R. 8136: Congressmen Westerman (Arkansas) and Stauber (Minnesota) Introduce Endangered Species Act Amendments
United States House of Representatives Westerman and Stauber introduced H.R. 8136 which is denominated the: ESA Flexibility Act (“Bill”) The Bill would amend the Endangered Species Act of 1973. Congressman Westerman serves as the Ranking Member of United States House of Representatives Committee…
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…
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…
Arkansas Department of Energy & Environment v. U.S. Environmental Protection Agency: U.S. District Court Addresses Motion to Dismiss
As noted in an April 27th blog post, the Arkansas Department of Energy & Environment – Division of Environmental Quality (“DEQ”) filed a Complaint for Declaratory and Injunctive Relief in the United States District Court (Eastern District – Arkansas) against the United States Environmental…
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…
Licenses and the Law Series, Part IX: The Appeal
In our last article, we explained the second part of the hearing: your defense. Now, we discuss the appeals process. Unfortunately, licensing boards do not always rule in your favor. However, you can have a chance to have your case heard before an Arkansas circuit court, and it is important to know…