Holidays are a time for celebration, with employers often hosting annual holiday parties, catering office luncheons, or distributing end-of-year gifts and bonuses. However, these times of celebration can often become potential liabilities if employers are not careful. Office Parties Office holiday parties are often some of the most looked forward to events of the year by employees, but if organized incorrectly, they raise the most concerns for potential employer liability. Attendance Employers should state in writing, well in advance, that event attendance is voluntary to avoid potential wage and hour liability under the Fair Labor Standards Act (“FLSA”) or any… Read more
Effective: January 1, 2026 The IRS has released the 2026 cost-of-living adjustments applicable to the dollar limitations on benefits and contributions of retirement plans and health and welfare benefit plans. We recommend plan sponsors update their systems and formulas to include the limits that have been adjusted. We note that the IRS guidance increases the amount of compensation used to determine which high earner employees will be required to make catch-up contributions as Roth contributions during 2026. Specifically, this amount increased from $145,000 to $150,000 during 2025. This means employees who have more than $150,000 of FICA wages during 2025 will… Read more
By Scott Cahalan and Samatha Caldwell On September 30, 2025, the Supreme Court of Georgia issued a decision that should serve as a cautionary tale for contract drafters. Citing precedent dating back to 1896, the Court held that contracts for continuous performance of indefinite duration are terminable at will by either party upon notice. The contracts at issue-right of way contracts-stated they would remain in effect until the parties formed a new agreement. The contracts did not specify a fixed duration or end date. The Court determined they were of indefinite duration and, therefore, terminable at will because they required continuous performance… Read more
White House communications, along with USCIS and CBP memos issued on September 20, 2025, indicate that the $100,000 fee established under the recent Presidential Proclamation will apply only to new H-1B petitions filed on or after the Proclamation’s effective date of September 21, 2025. The U.S. Department of State has likewise confirmed that the Proclamation’s restrictions on visa issuance and entry apply solely to individuals seeking visas or admission based on H-1B petitions filed with USCIS after that date. Key Takeaways Approved H-1B holders in the U.S.: Individuals currently in the United States with approved H-1B petitions should continue to… Read more
On September 9, 2025, the Eleventh Circuit Court of Appeals issued its much-anticipated opinion in Lange v. Houston County, holding that a health plan’s exclusion for gender affirming surgery does not violate Title VII of the Civil Rights Act of 1964 (“Title VII”) for discrimination on the basis of sex. Background Anna Lange, a transgender woman and deputy at the Houston County, Georgia Sheriff’s Office, challenged her health plan’s coverage exclusion for drugs, services, and supplies for gender reassignment surgery. She alleged the coverage exclusion violated Title VII because it was facially discriminatory on the basis of sex. Title VII… Read more
Today, on September 15, 2025, the IRS released Final Regulations that it intends to publish on September 16, 2025, regarding mandatory Roth catch-up contributions for participants with higher FICA wages. Earlier this year, the IRS released proposed regulations on this topic (see our Client Alert here). As a reminder, “catch-up contributions” are additional 401(k) and 403(b) plan contributions that may be made by participants who are age 50 or older. As required by the SECURE Act 2.0, catch-up contributions made by higher FICA wage participants must be made in the form of Roth contributions (the “Mandatory Roth Catch-up Requirement”) beginning… Read more
On April 23, 2024, the Federal Trade Commission (“FTC”) passed a comprehensive ban on non-compete agreements (“FTC Rule”). A Texas federal court set aside the rule last August, issuing a nationwide injunction after finding the FTC exceeded its rulemaking authority, which we addressed in an earlier Legal Alert (FTC Rule Banning Non-Competes Ruled Unlawful – SGR Law). A Florida federal court also ruled against the FTC last August, issuing a limited, plaintiff-specific injunction in that case. As we noted in another Legal Alert (The FTC’s New Rule Bans Majority of Non-Compete Agreements – SGR Law), the FTC Rule would have… Read more
For board members and managing agents overseeing New York City’s cooperative and condominium buildings, properly implementing late fees, sublet fees and fines is a critical part of ensuring financial stability, regulatory compliance, and fair treatment of residents. These fees, while routine, often raise legal and operational questions that boards must navigate carefully. For board members and managing agents, clear policies, grounded in governing documents and legal precedent, are the best defense against disputes and ensure the building is managed effectively and equitably. Below is a guide to tips, best practices, legal limitations, and enforcement strategies surrounding these three common categories… Read more
Late last week, the U.S. Department of Justice announced the launch of the Trade Fraud Task Force “to bring robust enforcement against importers and other parties who seek to defraud the United States.” The Task Force will combine resources and expertise from the DOJ’s Civil and Criminal Divisions and the Department of Homeland Security “to aggressively pursue enforcement actions against any parties who seek to evade tariffs and other duties, as well as smugglers who seek to import prohibited goods into the American economy.” The Task Force arises out of the current administration’s “America First Trade Policy” and its current… Read more
One of the simplest and most effective strategies for shifting wealth to the next generation is the use of the annual gift tax exclusion, which allows transfers to children and grandchildren without triggering federal gift tax. In 2025, individuals may give up to $19,000 per recipient (or $38,000 for a married couple electing gift-splitting) free of gift tax. However, gifts to trusts—especially those designed for long-term wealth preservation—require extra planning, particularly around the generation-skipping transfer (GST) tax. To qualify for the annual gift tax exclusion, a gift must be a present interest. Gifts to trusts are usually considered future interests… Read more
