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  • Newsletter

    California Employment Law Notes

    Plaintiff May Defeat Federal Question Removal With An Amendment To Complaint
    Royal Canin USA v. Wullschleger, 604 U.S. ___, 2025 WL 96212 (2025)
     
    Disability Discrimination Claims Were Properly Dismissed Though Invasion Of Privacy Claims Survive
    Wentworth v. Regents of the Univ. of Cal., 105 Cal. App. 5th 580 (2024)
     
    Lowest Standard Of Proof Applies To Employer’s Defense Against FLSA Claims
    EMD Sales, Inc. v. Carrera, 604 U.S. ___, 2025 WL 96207 (2025)
     
    Employee Is Not Entitled To New Trial After Jury Awards Her No Emotional Distress Damages
    Howell v. State Dep’t of State Hosps., 107 Cal. App. 5th 143 (2024)
     
    Employer Could Not Recover Costs Under CCP § 998 In Wage/Hour Case
    Chavez v. California Collision, LLC, 107 Cal. App. 5th 298 (2024)
     
    Surgeon’s Whistleblower Claim Was Properly Rejected
    Slone v. El Centro Reg’l Med. Ctr., 106 Cal. App. 5th 1160 (2024)
     
    Employment Claims Against Religious Institution Are Barred By The First Amendment
    Markel v. Union of Orthodox Jewish Congregations of Am., 124 F.5th 796 (9th Cir. 2024)
     
    Employee Cannot Avoid Arbitration With “Headless” PAGA Claim
    Leeper v. Shipt, Inc., 2024 WL 5251619 (Cal. Ct. App. 2024)
     
    Non-Parties To Arbitration Agreement May Compel Arbitration Based On Equitable Estoppel
    Gonzalez v. Nowhere Beverly Hills LLC, 107 Cal. App. 5th 111 (2024)
     
    Arbitration Agreement Was Unconscionable And Thus Unenforceable
    Jenkins v. Dermatology Mgmt., LLC, 107 Cal. App. 5th 633 (2024)
     
    Arbitrator’s Findings Barred SOX Claim Filed In Court
    Hansen v. Musk, 122 F.4th 1162 (9th Cir. 2024)

    January 2025

  • Newsletter

    Wealth Management Update

    January 2025 AFRs and 7520 Rate
     
    In re Estate of Jesse L. Beck, 557 P.3d 1255 (Mont. Oct. 29, 2024) – Montana Supreme Court Holds That a Cell Phone Video Cannot Be Admitted to Probate
     
    Memorial Hermann Accountable Care Organization v. Commissioner, 120 f.4th 215 (5th Cir. Oct. 28, 2024) – Fifth Circuit Does Not Apply Treasury Regulation, Illustrating the Effects of the Loper Bright Decision
     
    In Re James A. Reed Trust, No. 366701 (Mich. CT. App. Nov. 14, 2024) – Michigan Court of Appeals Reforms Trust to Comport With the Settlor’s Intent
     
    IQ Holdings, Inc. v. Commissioner, t.c. Memo. 2024-104 (Tax CT. Nov. 7, 2024) – Tax Court Disallows Charitable Deduction Due to Lack of Contemporaneous Written Acknowledgment
     
    In Re Estate of William F. McLoughlin, 104 Mass. App. CT. 752 (App. CT. Sept. 30, 2024) – Massachusetts Appeals Court Finds That Providing an Affidavit in Support of an Action Contesting a Will Did Not Violate the Will’s in Terrorem Clause
     
    Godoy v. Linzner, 106 cal.app.5th 765 (CT. App. Nov. 13, 2024) – California Court of Appeal Invalidates Amendment to Trust as a Restraint on Alienation
     
    Will of Richard Feigen, No. 2021-1075 (N.Y. Sur. Ct. Westchester Cnty. Nov. 29, 2024) – Westchester County Surrogate's Court disqualifies attorney and law firm under the Advocate-Witness Rule

    January 2025

  • Newsletter

    UK Tax Round Up

    Welcome to the November 2024 edition of our UK Tax Round Up. This month has seen publication of the Finance Bill 2024-25 and interesting cases on the loan relationship unallowable purpose test and the extent that tax applies to employment settlement payments. In addition, HM Treasury is asking for responses to its proposed changes to the carried interest tax rules, which will take effect from 6 April 2026.

    November 2024

  • Newsletter

    California Employment Law Notes

    Uber Not Liable For Injuries Caused By Off-Duty Driver
    Kim v. Uber Techs., Inc., 105 Cal. App. 5th 252 (2024)
     
    Solitary Sexual Harassment Claim Shields Entire Lawsuit From Arbitration
    Liu v. Miniso Depot, Inc., 105 Cal. App. 5th 791 (2024)
     
    Employer Did Not Discriminate/Retaliate Against Disabled Employee Absent From Work For More Than Four Years
    Miller v. California Dep’t of Corr. & Rehab., 105 Cal. App. 5th 261 (2024)
     
    Flight Attendant’s Discrimination Claims Should Not Have Been Dismissed
    Wawrzenski v. United Airlines, Inc., 2024 WL 4750558 (Cal. Ct. App. 2024)
     
    Manager’s Cross Claims Against Former Assistant Were Properly Dismissed
    Osborne v. Pleasanton Auto. Co., 106 Cal. App. 5th 361 (2024)
     
    Executive Order Mandating $15 Minimum Wage For Federal Contractors Violates Federal Law
    Nebraska v. Su, 121 F.4th 1 (9th Cir. 2024)
     
    PAGA Plaintiff Lost Standing Following Adverse Arbitration Award
    Rodriguez v. Lawrence Eqpt., Inc., 2024 WL 4719479 (Cal. Ct. App. 2024)
     
    Employer’s Attempt To Disqualify Judge Was Untimely
    North Am. Title Co. v. Superior Court, 17 Cal. 5th 155 (2024)
     
    Former COO Could Proceed With False Claims Act Lawsuit
    Mooney v. Fife, 118 F.4th 1081 (9th Cir. 2024)

    November 2024

  • Newsletter

    UK Tax Round Up

    Welcome to September's edition of the UK Tax Round Up. This month has seen decisions on UK tax residence, VAT group eligibility and the Supreme Court’s ruling in the long running case involving the employment status of football match officials.

    September 2024

  • Newsletter

    California Employment Law Notes

    Co-Worker’s Single Use Of “N-Word” Can Create A Hostile Work Environment
    Bailey v. San Francisco Dist. Attorney's Office, 16 Cal. 5th 611 (2024)
     
    Co-Worker’s Social Media Posts Can Create A Hostile Work Environment
    Okonowsky v. Garland, 109 F.4th 1166 (9th Cir. 2024)
     
    Unions Lose Latest Attempt To Classify Uber/Lyft Drivers As Employees
    Castellanos v. State of Cal., 16 Cal. 5th 588 (2024)
     
    Termination Of Employment 56 Days After EEO Complaint Was Not Retaliatory
    Kama v. Mayorkas, 107 F.4th 1054 (9th Cir. 2024)
     
    Party To Contract May Assert Fraudulent Concealment Claim Under Certain Circumstances
    Rattagan v. Uber Techs., Inc., 324 Cal. Rptr. 3d 433 (Cal. S. Ct. 2024)
     
    Non-Compete Associated With Partial Sale Of Business Must Be “Reasonable” To Be Enforced
    Samuelian v. Life Generations Healthcare, LLC, 104 Cal. App. 5th 331 (2024)
     
    Former LA Times Columnist Was Properly Awarded $3.5 Million In Fees/Costs Following $1.25 Million Judgment
    Simers v. Los Angeles Times Commc’s LLC, 104 Cal. App. 5th 940 (2024)
     
    Discrimination Claim Of Worker Who Performed “Mostly Menial Work” For Buddhist Temple Was Barred
    Behrend v. San Francisco Zen Ctr., Inc., 108 F.4th 765 (9th Cir. 2024)
     
    PAGA Plaintiffs Did Not Have Standing To Intervene In Parallel Action Involving Overlapping Claims
    Turrieta v. Lyft, Inc., 16 Cal. 5th 664 (2024)
     
    Corporate Pilots Are Exempt From FLSA Overtime Pay
    Kennedy v. Las Vegas Sands Corp., 110 F.4th 1136 (9th Cir. 2024)

    September 2024

  • Newsletter

    Wealth Management Update

    September 2024 AFRs and 7520 Rate
     
    In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements
     
    Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act
     
    Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute
     
    Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters
     
    ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs
     
    Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement
     
    FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree
     
    IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts

    September 2024

  • Newsletter

    California Employment Law Notes

    Employee Who Wanted To Donate/Freeze Her Eggs Was Not Protected By Pregnancy Statute
    Paleny v. Fireplace Products U.S., Inc., 103 Cal. App. 5th 199 (2024)
     
    Whistleblower Claim Was Properly Resolved Against Employee
    Ververka v. Department of Veterans Affairs, 102 Cal. App. 5th 162 (2024)
     
    $1.4 Million Age Discrimination Judgment Upheld
    Hoglund v. Sierra Nev. Memorial-Miners Hosp., 102 Cal. App. 5th 56 (2024)
     
    Sexual Harassment Defendant Properly Challenged California Jurisdiction
    Hardell v. Vanzyl, 102 Cal. App. 5th. 960 (2024)
     
    Lyft Owes No Duty To Its Drivers To Do Background Checks On Riders
    Al Shikha v. Lyft, Inc., 102 Cal. App. 5th 14 (2024)
     
    Employer Properly Terminated Employee Who May Have Faked Injury
    Perez v. Barrick Goldstrike Mines, Inc., 105 F.4th 1222 (9th Cir. 2024)
     
    Supreme Court Reshapes Administrative Law
    Loper Bright Enterprises v. Raimondo, 603 U.S. ___, 144 S. Ct. 2244 (2024); Corner Post, Inc. v. Board of Governors of Fed. Reserve Sys., 603 U.S. ___, 144 S. Ct. 2440 (2024)
     
    Supreme Court Clarifies Federal Arbitration Act
    Smith v. Spizzirri, 601 U.S. 472 (2024); Coinbase, Inc. v. Suski, 144 S. Ct. 1186 (2024)
     
    Employer Failed to Provide Sufficient Proof That Employee Actually E-Signed Arbitration Agreement
    Garcia v. Stoneledge Furniture LLC, 102 Cal. App. 5th 41 (2024)
     
    FAA Preempts Latest California Anti-Arbitration Statute
    Hernandez v. Sohnen Enterprises, Inc., 102 Cal. App. 5th 222 (2024)
     
    Employer Fails to Show that Former Employee Had Express or Implicit Agreement to Arbitrate
    Mar v. Perkins, 102 Cal. App. 5th 201 (2024)
     
    Ninth Circuit OKs ABC-Test Statute Despite Different Classification Tests For Different Workers
    Olson v. State of Cal., 104 F.4th 66 (9th Cir. 2024) (en banc)
     
    Section 1981 Prohibits Employers From Discriminating Against United States Citizens
    Rajaram v. Meta Platforms, Inc., 105 F.4th 1179 (9th Cir. 2024)
     
    Employer May Have Fraudulently Concealed COVID-19 Outbreak
    Chavez v. Alco Harvesting, LLC, 102 Cal. App. 5th 866 (2024)
     
    Prelitigation PAGA Notice Satisfied Legal Requirements
    Ibarra v. Chuy & Sons Labor, Inc., 102 Cal. App. 5th 874 (2024)
     
    Time Employees Spent “Booting Up and Shutting Down” Computers Could Be Compensable
    Cadena v. Customer Connexx LLC, 2024 WL 3352712 (9th Cir. July 10, 2024)

    July 2024

  • Newsletter

    California Employment Law Notes

    Employee Need Not Show “Significant Harm” Resulted From Discriminatory Transfer
    Muldrow v. City of St. Louis, 601 U.S. ___, 144 S. Ct. 967 (2024)
     
    NASA Scientist’s Hostile Work Environment Claim Should Not Have Been Dismissed
    Mattioda v. Nelson, 98 F.4th 1164 (9th Cir. 2024)
     
    Court Properly Dismissed Lawsuit Of Employee Who Failed To Exhaust Administrative Remedies
    Kuigoua v. Department of Veteran Affairs, 101 Cal. App. 5th 499 (2024)
     
    Employer Is Not Liable For Malicious Prosecution Against Former Employee
    Lugo v. Pixior, LLC, 101 Cal. App. 5th 511 (2024)
     
    Stock Options Are Not Wages Under The Labor Code
    Shah v. Skillz Inc., 101 Cal. App. 5th 285 (2024)
     
    Attorneys Who “Severely Over-Litigated” Wage Claims Were Still Entitled to Reasonable Fees 
    Gramajo v. Joe's Pizza on Sunset, Inc., 100 Cal. App. 5th 1094 (2024)
     
    California Supreme Court Clarifies Scope of Compensable “Hours Worked”
    Huerta v. CSI Elec. Contractors, 15 Cal. 5th 908 (2024)
     
    New Period of Employment Requires New Arbitration Agreement
    Vazquez v. SaniSure, Inc., 101 Cal. App. 5th 139 (2024)
     
    Employer Waived Its Right To Arbitrate By Litigating Civil Action
    Semprini v. Wedbush Secs. Inc., 101 Cal. App. 5th 518 (2024)
     
    Employee May Proceed With Lawsuit Despite Only Alleging “Representative” PAGA Claims Despite Only Alleging “Representative” PAGA Claims
    Balderas v. Fresh Start Harvesting, Inc., 101 Cal. App. 5th 533 (2024)
     
    Plaintiff’s Attorneys Denied Extra Interest On Attorneys’ Fees
    Vines v. O'Reilly Auto Enterprises, LLC, 2024 WL 1751760 (Cal. Ct. App. 2024)
     
    California Employers Score a Rare Victory on Wage Statement Penalties
    Naranjo v. Spectrum Sec. Servs., Inc., 2024 WL 1979980 (Cal. S. Ct. 2024)

    May 2024

  • Newsletter

    UK Tax Round Up

    Welcome to March’s edition of our UK Tax Round Up. This month has seen a number of interesting cases covering a range of issues, from the deductibility of costs against employment income to the place of effective management of a Mauritian trust. In addition, the Chancellor announced significant changes to the UK’s so called “non dom” rules in the Spring Budget and the new Finance Bill has been published.

    March 2024