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Lowndes

Understanding Non-Dischargeable Debts Under the Bankruptcy Code: A Guide for Creditors

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When a debtor files for bankruptcy, creditors often fear their claims will be wiped away. However, under Section 523 of the Bankruptcy Code, certain debts are categorized as non-dischargeable, meaning the debtor cannot...more

Venable LLP

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting - January 2025

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This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

Bass, Berry & Sims PLC

114th General Assembly Convenes

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On Tuesday, January 14, Tennessee’s 99 Representatives and 33 Senators gaveled into session for the first official day of business as the state’s 114th General Assembly. Among the first tasks were electing the top leadership...more

Bowditch & Dewey

Major 2024 Changes for Individual Massachusetts Taxpayers

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Due Date - The due date for Massachusetts Income Tax Returns is April 15, 2025. Income Tax Rate - The tax rate on most types of taxable income is 5%. The tax rate on long-term gains from the sale or exchange of...more

Ogletree, Deakins, Nash, Smoak & Stewart,...

Massachusetts Launches Online Portal for Filing Workforce Demographic Data

Massachusetts recently opened the portal that certain employers must use to submit their workforce demographic data to the state by February 3, 2025....more

Troutman Pepper Locke

New Annual Report Requirement in Effect for Business Entities Registered in Pennsylvania

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Starting January 2025, entities formed or registered to do business in Pennsylvania are required to file an annual report with the Department of State. Pennsylvania has repealed decennial reports and now requires most...more

Lerman Senter PLLC

FCC Adopts New Robocall Mitigation Database Filing Requirements, Fees and Fines

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The Federal Communications Commission is enhancing its Robocall Mitigation Database (RMD) compliance obligations and increasing base forfeiture amounts for RMD violations. The FCC’s new rules follow a recent Enforcement...more

Pillsbury Winthrop Shaw Pittman LLP

Federal and State Tax Relief Resulting from California Fire

The Internal Revenue Service (IRS) has provided broad tax relief to taxpayers in Los Angeles County impacted by the recent winds and wildfires. Other counties may be added later....more

FordHarrison

New Massachusetts Workforce Data Reporting: Covered MA Employers Must Submit Most Recent EEO Reports By February 3, 2025

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Real World Impact: A recently enacted Massachusetts law requires employers with 100 or more employees in the state to submit a copy of their most recently filed EEO reports to the state by February 1 annually (or the next...more

Mayer Brown Free Writings + Perspectives

2025 SEC Filing Deadlines and Financial Statement Staleness Dates

This Legal Update summarizes the US Securities and Exchange Commission’s 2025 calendar year filing deadlines and financial statement staleness dates....more

Holland & Knight LLP

IRS, State of California Offer Tax Relief for Wildfire-Impacted Taxpayers in Los Angeles County

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In response to a Federal Emergency Management Agency (FEMA) declaration on the Los Angeles wildfires, the IRS on Jan. 10, 2025, issued a news release, IR-2025-10, which postpones certain tax-filing and tax-payment deadlines...more

Fisher Phillips

The Visa Bulletin for February: Final Action Chart and an Employer’s Immigration Action Plan

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Each month, federal immigration authorities publish a list of dates informing immigrant visa applicants when they should expect to be notified to assemble and submit required documentation to government officials. This...more

Morgan Lewis

Employers: Start Preparing for the Fiscal Year 2026 H-1B Filing Season

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Each January, US Citizenship and Immigration Services releases dates for the H-1B cap registration processes, with registration typically opening in early March. While awaiting USCIS’s announcement detailing this year’s...more

Greenberg Glusker LLP

California and Federal Tax Deadlines Postponed for Los Angeles County Residents

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As a result of the wildfires in Los Angeles County, California, on January 10, 2025, the IRS extended substantially all tax filing and payment dates until October 15, 2025, for residents of Los Angeles County. On January 11,...more

Moore & Van Allen PLLC

Immigration Update: H-1B Cap Season – Time to Start Preparing

Moore & Van Allen PLLC on

The registration period for H-1B cap-subject petitions is approaching! As a reminder, the annual H-1B cap is set at 65,000, with an additional 20,000 numbers available for individuals who have earned an advanced degree from...more

Buchalter

Tax Relief and Recovery: Key Considerations for Los Angeles Residents Affected by Recent Wildfires

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We at the Buchalter law firm understand that many have suffered greatly as a result of the recent wildfires. The loss of life, and the loss of homes with memories is, of course irreplaceable....more

IR Global

Corporate Transparency Act Beneficial Ownership Information (“BOI”) Requirements are Paused (Again)

IR Global on

There is no current reporting obligation to file “beneficial ownership information” or a BOI Report. This update reflects the latest ruling by the US Court of Appeals for the 5th Circuit regarding BOI reporting issued...more

Nossaman LLP

IRS and California Provide Tax Relief for LA County Residents and Businesses

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The IRS on Friday, January 10, 2025 extended tax payment and filing deadlines to October 15, 2025 for Los Angeles County individuals and businesses because of the recent fires. The California Governor’s office followed suit...more

McCarter & English, LLP

Deadline to File Claims in Landmark NIL Settlement is Approaching

On October 7, 2024, a federal judge granted preliminary approval to the $2.78 billion settlement that will cap the amount of money National Collegiate Athletic Association (NCAA) schools can spend in compensation for the use...more

Coblentz Patch Duffy & Bass

IRS Tax Relief for Southern California Wildfire Victims

In light of the ongoing wildfires in Los Angeles, we want to take a moment to express our deep concern for all those affected by this devastating disaster. Our thoughts are with everyone impacted by the fires....more

McDermott Will & Emery

Weekly IRS Roundup December 30, 2024 – January 3, 2025

McDermott Will & Emery on

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of December 30, 2024 – January 3, 2025. December 30, 2024: The IRS released Internal Revenue Bulletin 2025-1,...more

Faegre Drinker Biddle & Reath LLP

PBGC Issues Technical Update on Accelerated Due Date for 2025 Premium Filings

The Pension Benefit Guaranty Corporation (PBGC) has issued its first technical update of the year to provide guidance on the accelerated premium filing date for plan years that begin in 2025. As required by a provision in the...more

Dickinson Wright

The Michigan Court of Appeals Internal Operating Procedures (a/k/a “the IOPs”)

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When it comes to handling a case in the Michigan Court of Appeals, one of the most useful resources may be the Court’s Internal Operating Procedures (commonly known as the “IOPs”). Although much of the information in the...more

Morgan Lewis - ML Benefits

Welcome Healthcare Reporting Simplification Enacted

On December 23, 2024, President Biden signed into law two bills that will simplify employer reporting compliance under the Affordable Care Act (ACA). The new laws streamline the rules for employers furnishing ACA reporting...more

Wiley Rein LLP

February 3, 2025 FCC EEO Deadlines for Stations in AR, LA, MS, KS, NE, OK, NJ, and NY

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Radio and television station employment units (SEUs) located in Arkansas, Louisiana, Mississippi, Kansas, Nebraska, Oklahoma, New Jersey, and New York with five or more full-time employees must prepare by Monday, February 3,...more

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