June 15, 2022 U.S. Department of Labor Issues Publishes New Guidance on FMLA Leave for Mental Health ConditionsBased on estimates that nearly one in five U.S. adults – or about 52.9 million people – live with a mental illness, the U.S. Department of Labor (“DOL”) is determined to ensure that obtaining job-protected leave under the Family and Medical Leave Act is not another obstacle to overcome when workers seek the mental health […]Read More
May 18, 2021 Factors to Consider Regarding State of Residence for State Tax PurposesThe legal test for determining your home state for tax purposes is your place of domicile, which is somewhat different than residence, but the terms are often used interchangeably and residence is used below because most people think in terms of residency, rather than the technically correct domicile. Domicile means the place a person intends […]Read More
April 27, 2021 Treasury and IRS Implement Temporary 100% Deduction for Business Food and Beverage ExpensesThe Treasury Department and Internal Revenue Service (IRS) have issued a new notice under the Taxpayer Certainty and Disaster Relief Act of 2020 (the “Act”) which provides guidance on the 100% deduction for food and beverage expenses provided by a restaurant and incurred after December 31, 2020 and before January 1, 2023. The purpose of […]Read More
April 8, 2021 Summary of the American Rescue Plan Act of 2021Summers Compton Wells LLC has prepared a summary regarding the latest installment of COVID-19 relief and stimulus legislation, the American Rescue Plan Act of 2021. This summary provides information on new and expanded grant programs and tax benefits for businesses and employers, including: The State Small Business Credit Initiative Economic Injury Disaster Loans The Restaurant […]Read More
February 9, 2021 Are Your Trade Secrets Under Lock and Key?New Missouri cases demonstrate that protection is paramount. By:  Jim Nowogrocki Trade secret litigation has been on an upward trajectory in recent years, especially with the passage of the Defend Trade Secrets Act of 2016.  As recent Missouri federal decisions show, an essential legal component is that an owner must show that it has taken […]Read More
January 22, 2021 Summary of Second Draw PPP Loan ProgramSummers Compton Wells has prepared a summary of the new Second Draw PPP Loan Program that may be helpful for borrowers who received a first round PPP loan and still had a 25% reduction in gross receipts due to COVID-19. These loans are available beginning the week of January 11, 2021. The application deadline is […]Read More
January 22, 2021 Summary of First Draw PPP Loan ProgramSummers Compton Wells has prepared a summary of the recently re-opened First Draw PPP Loan Program that may be helpful for eligible borrowers who did not previously receive PPP loans.  These loans are available beginning the week of January 11, 2021. The application deadline is March 31, 2021. For more information, see the summary linked […]Read More
January 11, 2021 Assignee’s Report of Events as of December 31, 2020In the Notice of Assignment (the “Notice”) for the Benefit of Creditors Relating to FSM Company 1A, LLC f/d/b/a The Printing Source (“TPS”), I indicated that I would provide periodic reports of the events concerning the liquidation of the assets of TPS. As I indicated in the Notice, the primary assets of TPS included real […]Read More
January 8, 2021 Missouri Federal Court Upholds Non-Compete and Trade Secret AgreementBy:  Jim Nowogrocki Finding that a territory manager’s use and disclosure of a former employer’s trade secrets appeared inevitable, a federal judge in Missouri recently issued a temporary restraining order (TRO) prohibiting his current employment with an industry competitor. In its preliminary ruling, the Court decided that the plaintiff, a national beverage distributor, was likely […]Read More
December 22, 2020 EEOC Issues New Guidelines For COVID-19 Vaccines in the WorkplaceThe Equal Employment Opportunity Commission (EEOC) has just issued its initial guidance on COVID vaccinations in the workplace, including whether an employer can mandate vaccine usage. The EEOC clarified that requiring a vaccine is not a “medical examination” as that term is used under the American with Disabilities Act (ADA), even if it is administered […]Read More