On May 16, 2018, the Fifth Circuit Court of Appeals published an opinion unequivocally placing the burden of proof on interstate drivers of motor carriers seeking overtime under the small vehicle exception to the Motor...more
It is commonly understood that employees bear the burden of proving that they are covered by the Fair Labor Standards Act (FLSA), and, to avoid minimum wage or overtime obligations, the employer bears the burden of proving...more
A White House freeze on recently issued regulations has left proposed regulations on the new Centralized Partnership Audit Regime out in the cold. On January 20, 2017, a memorandum from Assistant to the President and Chief...more
As discussed in a previous post, in late 2015 Congress enacted the Bipartisan Budget Act of 2015 (the “BBA”) which completely revamped the way partnerships (including LLCs taxed as partnerships) will be audited beginning in...more