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…
Certain Trust Expenses Still Deductible Until 2026
The Tax Cuts and Jobs Act (TCJA), while lowering taxes for most, raised them for a few. One group of those few taxpayers for whom taxes went up under TCJA were certain trusts and estates (generally those with large investment advisory fees or certain other expenses). The issue for these trusts is…
Hazardous Waste Enforcement: U.S. Environmental Protection Agency and Lowe's Home Centers, LLC, Enter into Consent Agreement Addressing 243 Stores (Including 21 Arkansas Facilities)
November 29, 2022
by Walter G. Wright, Jr.
The United States Environmental Protection Agency (Region 6) (“EPA”) and Lowe’s Home Centers, LLC, (“Lowe’s”) entered into a November 17th Consent Agreement and Final Order (“CAFO”) addressing an alleged violation of the Resource Conservation and Recovery Act (“RCRA”) regulations. See Docket No…
Estate Planning Techniques in a Higher Interest Rate Environment
October 5, 2022
by B. Wade Bowen
One can hardly miss the high levels of inflation currently affecting our economy. Even for those who do not pay close attention to the news, where inflation could hardly be more covered, the price of nearly everything for consumers has skyrocketed as we have emerged from the COVID pandemic. To try…
Non-Compete Agreements: What is a Reasonable Duration for a Restriction?
It depends. The first question to ask is when was this non-compete agreement signed? In Arkansas, the watershed date is July 22, 2015, which is when a landmark non-compete statute came into play. For non-competes signed after July 21, 2015, two years is statutorily presumed to be a reasonable…
7th Annual Arkansas Environmental Policy Summit: November 18th, Little Rock, Audubon Center - REMINDER
The 7th Annual Arkansas Environmental Policy Summit (“Summit”) will be held on November 18th in Little Rock, Arkansas. The Summit is being held as a hybrid event allowing participants to join either in person at the Little Rock Audubon Center or online via Zoom. Audubon Delta in its announcement…
RCRA Wastewater Treatment Unit Exemption: U.S. Environmental Protection Agency Interpretive Letter
United States Environmental Protection Agency (“EPA”) Office of Resource Conservation and Recovery Director Carolyn Hoskinson transmitted a September 9th letter providing an interpretation of the Resource Conservation and Recovery Act (“RCRA”): . . . wastewater treatment unit (WWTU) exemption’s…
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…
Emerging Wastes from Renewable Energy Sources Fact/Photovoltaic Modules/Lithium-Ion Batteries/Wind Turbine Blades: ASTSWMO Publishes Fact Sheets
November 16, 2022
by Walter G. Wright, Jr.
The Association of State and Territorial Solid Waste Management Officials (“ASTSWMO”) published fact sheets for three what it describes as: Emerging Wastes from Renewable Energy Sources The three wastes include: Photovoltaic Modules Lithium-ion Batteries Wind Turbine Blades The lithium-ion…