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…
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…
What Licensed Professionals Need to Know When a Complaint is Filed with Licensing Boards
Most licensed professionals never experience a filed complaint against their credentials. But, when a professional receives notification from their licensing board that a complaint has been filed, questions arise. Here, we answer questions about the licensing proceedings before administrative…
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…
Section 401/Clean Water Act: U.S. Senator Boozman (Arkansas) and Colleagues Introduce Legislation Addressing Water Quality Certification
United States Senator John Boozman (Arkansas) and several of his colleagues from the Environment and Public Works Committee introduced legislation that would reinstate and codify the Trump administration’s 2020 Clean Water Act Section 401 Certification Rule. 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…
National Association of Insurance Commissioners (NAIC) 2021 Fall Meeting Summary
The Mitchell Williams Insurance Regulatory team of lawyers attended the National Association of Insurance Commissioners (NAIC) 2021 Fall National Meeting which was held December 11-16. The Hybrid-Format Meeting had a robust agenda. Committees addressed a number of national topics including…
U.S. Environmental Protection Agency Region 6: Dr. Earthea Nance Named Regional Administrator
December 13, 2021
by Walter G. Wright, Jr.
The United States Environmental Protection Agency (“EPA”) announced that President Biden will appoint Dr. Earthea Nance as the Regional Administrator for Region 6. The announcement was made by EPA Administrator Michael S. Regan. EPA is composed of 10 regions. Region 6 is based in Dallas, Texas. The…
Water Enforcement: Arkansas Department of Energy and Environment - Division of Environmental Quality and Pulaski County Waste Transportation Services Operator Enter into Consent Administrative Order
December 20, 2021
by Walter G. Wright, Jr.
The Arkansas Department of Energy and Environment - Division of Environmental Quality (“DEQ”) and TAS Environmental Services, L.P. (“TAS”) entered into a November 18th Consent Administrative Order (“CAO”) addressing an alleged violation of Ark. Code Ann. § 8-4-217(a)(2). The CAO provides that TAS…
The Texas Department of Insurance Adopts New Reinsurance Rules
The Texas Department of Insurance has taken the next step in implementing the Covered Agreement requirement by adopting rules relating to reciprocal reinsurers with the effective date of the rule on January 1, 2022. S.B. 1689 which adds the reciprocal reinsurer provisions to Texas law will become…