Publications
Service Area
Industry
March 23, 2023
Publication
A vast number of private businesses will face new requirements on how – and whether – they report their beneficial ownership interests to the U.S. government, effective at the start...
March 22, 2023
Publication
Congress passed two laws related to pregnant workers and nursing mothers in December 2022. First, Congress passed the Pregnant Workers Fairness Act (PWFA), which requires employers with at least 15...
March 16, 2023
Publication
On March 13, 2023, Illinois became only the third state to mandate paid time off for all workers in the state when it enacted the Paid Leave for All Workers...
March 6, 2023
Publication
If you think that there is a lot of talk about new factory construction in the United States in recent months, you are correct.
February 23, 2023
Publication
Late last month, the U.S. Supreme Court agreed to hear Groff v. DeJoy, a case that could potentially change the legal landscape for employers handling accommodation requests for an employee’s...
February 23, 2023
Publication
The U.S. Department of Labor’s (DOL) Wage and Hour Division released a Field Assistance Bulletin (FAB) providing guidance about employer obligations and worker protections under the Fair Labor Standards Act...
February 23, 2023
Publication
The U.S. Department of Labor’s (DOL) Wage and Hour Division recently released an opinion letter finding that employees who qualify for leave under the FMLA may use FMLA leave to...
February 21, 2023
Publication
In an effort to remain one of the leading major U.S. cities in environmental conservation, the City of Chicago passed the 2022 Chicago Energy Transformation Code, which amends the previous...
January 12, 2023
Publication
The Consolidated Appropriations Act, 2023 (“Appropriations Act”) was signed by President Biden and became law on December 29, 2022. Included in the Appropriations Act is the SECURE 2.0 Act of...
December 20, 2022
Publication
With 2023 just around the corner, now is the time for employers to prepare for updates and anticipated changes to federal, state and local employment laws.
October 31, 2022
Publication
The U.S. Equal Employment Opportunity Commission (EEOC) released a new workplace poster titled “Know Your Rights,” which replaces the former “EEO is the Law” poster. Covered employers are required to...
September 15, 2022
Publication
The United Nations recently described climate change as “the defining crisis of our time.” Further, a flagship UN report on climate change declared that the world is on a fast...
September 8, 2022
Publication
Gould & Ratner presents the next installment of our Construction Interview Series. As a continued effort to keep our clients informed of new building techniques and processes, we will continue...
August 22, 2022
Publication
Chicago continues to be at the forefront of combatting sexual harassment in the workplace by further expanding the existing training requirements. Chicago employers have previously been required to provide annual...
August 22, 2022
Publication
In the iconic scene from the classic movie "Cool Hand Luke", the role played by character actor Strother Martin famously complains to the character played by Paul Newman: “What we’ve...
August 11, 2022
Publication
The Illinois Department of Labor (IDOL) issued new rules last week regarding the statutory change to the Illinois Minimum Wage Law, which extends its protections to domestic workers.
June 14, 2022
Publication
The Chicago Fair Workweek Ordinance went into effect in 2020. In a previous article, we discussed how the ordinance brought predictability to employee scheduling by requiring employers to provide 10...
June 8, 2022
Publication
Despite rising inflation, escalating material and construction costs, supply chain delays and general market uncertainty, the high-end residential construction market continues to experience record growth.
April 26, 2022
Publication
The IRS has proposed regulations interpreting significant changes made by the SECURE (Setting Every Community Up for Retirement Enhancement) Act to how inherited IRAs and other retirement accounts can be...
March 29, 2022
Publication
In the wake of the COVID-19 pandemic, many businesses across the country filed claims for business interruption coverage with their insurance carriers, most, if not all of which, were denied.
March 28, 2022
Publication
With the COVID pandemic seemingly winding down, and with much of the world starting to reopen to pre-pandemic levels, owners and contractors are eager, now more than ever, to complete...
March 18, 2022
Publication
The U.S. Equal Employment Opportunity Commission (EEOC) issued a technical assistance document on March 14, detailing recommended best practices for employers managing workers with caregiver responsibilities.
February 21, 2022
Publication
Environmental, Social and Governance (ESG) issues are becoming crucial drivers of operational and investment decisions in both the public and private spheres, and the construction industry is no exception.
February 15, 2022
Publication
The U.S. Senate passed legislation on February 10, 2022, that prohibits employers from requiring arbitration with employees for certain disputes.
January 14, 2022
Publication
Yesterday, the U.S. Supreme Court greenlit enforcement of the vaccine mandate rule from the Centers for Medicare and Medicaid Services (“CMS”) while litigation regarding the rule continued in the lower...
January 14, 2022
Publication
Yesterday, the U.S. Supreme Court issued an opinion staying enforcement of OSHA’s emergency temporary standard (“ETS”) which had required vaccines or weekly testing for employers with 100 employees or more.
December 20, 2021
Publication
Last week, the U.S. Court of Appeals for the Sixth Circuit granted the Biden administration’s request to dissolve the Fifth Circuit’s November 6 stay on the emergency Covid-19 “shot-or-test” rule.
December 15, 2021
Publication
The U.S. Equal Employment Opportunity Commission (EEOC) has updated its guidance on COVID-19 (What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws) to...
December 9, 2021
Publication
A construction project is a marathon and not a sprint. Rushing through the project without preparation and a plan for the long game, will ultimately lead to errors, cost overruns...
December 8, 2021
Publication
As discussed in our previous article, the Infrastructure Investment and Jobs Act (IIAJ) passed last month retroactively terminated the employer retention tax credit for wages paid after September 30, 2021,...
December 7, 2021
Publication
Who didn’t feel a bit overwhelmed when, Friday the 13th of March 2020, the world stopped, and uncertainty gripped us? The pandemic continues. Sadly, the world has suffered a loss...
December 7, 2021
Publication
It’s 7:30 a.m., with one school drop-off complete. I power up my tablet and start writing. But my morning is not for briefs, memos, or emails, but rather my “morning...
November 18, 2021
Publication
With our new series of TEN TALKS with Gould & Ratner, we're focusing on highlighting and showcasing women entrepreneurs in venture capital and private equity.
November 15, 2021
Publication
The Acting Associate General Counsel of the National Labor Relations Board (NLRB) recently published a memorandum addressing the types of bargaining obligations under the National Labor Relations Act (NLRA) that...
November 15, 2021
Publication
OSHA’s recently issued Emergency Temporary Standard (ETS) on mandating vaccines has caused headaches for many employers and rankled others.
November 11, 2021
Publication
On November 5, OSHA released its much-anticipated Emergency Temporary Standard (ETS), requiring employers with 100 or more employees to either implement a mandatory COVID-19 vaccination policy or a policy that...
November 11, 2021
Publication
The Infrastructure Investment and Jobs Act (IIAJ), expected to be signed by President Joe Biden next week, will retroactively terminate the employer retention tax credit so that it will not...
November 10, 2021
Publication
Abraham Lincoln said that “[i]n war, both sides think that God is with them. Both may be wrong but only one may be right.” Like Lincoln’s wartime adversaries, most lawyers...
November 4, 2021
Publication
On November 4, 2021, OSHA announced its emergency temporary standard (ETS) requiring employers with 100 or more employees (including part time) to implement a policy that either (a) mandates COVID-19...
October 26, 2021
Publication
On Monday, October 25, the EEOC issued the much-anticipated update to its COVID-19 guidance (What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws)....
October 7, 2021
Publication
The tax plan released last month by the Democratic-led House Ways and Means Committee would bring about extensive changes in the taxation of businesses and high-income individuals.
October 6, 2021
Publication
The U.S. House of Representatives bill released last month proposes several changes to the current rules governing trusts where the grantor pays the income tax, but the value of which...
September 20, 2021
Publication
An overlooked provision of the new, sweeping tax bill currently under consideration by Congress as part of President Joe Biden’s $3.5 trillion infrastructure plan would substantially limit the qualified small...
September 10, 2021
Publication
The Biden administration announced this week that it would mandate COVID-19 vaccinations (with exceptions for disabilities and sincerely held religious beliefs) for a staggering number of Americans.
August 24, 2021
Publication
One of the issues contributing to an increasingly volatile construction space for owners and developers is the cost and availability of insurance during and after construction of a project.
August 23, 2021
Publication
Chicago and Illinois employers should be aware of three recent changes affecting mandated sick leave benefits for employees.
August 9, 2021
Publication
Last week, the IRS issued additional guidance on the employee retention tax credit, including information regarding the expansion of the credit to certain wages paid during the third and fourth...
August 4, 2021
Publication
The CDC released new guidance last week in an effort to curb the spread of the Delta variant of COVID-19.
July 26, 2021
Publication
As we discussed in a previous article, the renewable energy industry is experiencing record growth. President Biden’s current initiatives are also expected to provide an additional boost to accelerate future...
July 7, 2021
Publication
Employers seeking to impose restrictive covenants upon employees will face substantial new hurdles beginning January 1, 2022.
June 21, 2021
Publication
The Illinois Employee Sick Leave Act (ESLA) was recently amended to give workers more flexibility to care for their loved ones.
June 4, 2021
Publication
Illinois lawmakers have approved legislation that is both good news and bad news for Illinois taxpayers.
June 2, 2021
Publication
Infectious disease experts have a saying: Vaccines don’t save lives, vaccinations do. As vaccinations are now widely available, and with the Biden Administration’s goal of 70% of adults at least...
June 1, 2021
Publication
Back in March 2020 we advised that — for employees working remotely — the Department of Homeland Security (DHS) was deferring the physical presence requirement of the Employment Eligibility Verification...
May 26, 2021
Publication
With society’s increased reliance on working remotely, vis a vis through “the cloud” and need for unfettered amounts of storage and processing power, data centers seem to be popping up...
May 24, 2021
Publication
The Illinois Supreme Court ruled late last week in favor of a company seeking insurance coverage for defense of a lawsuit alleging the company had violated the Illinois Biometric Privacy...
April 27, 2021
Publication
The Chicago City Council last week passed an ordinance providing more rights to employees who take time off from work to obtain the COVID-19 vaccine.
April 26, 2021
Publication
Due to reduced production during the COVID-19 pandemic, increased housing demand and climate events such as the Texas freeze and subsequent utility crisis, construction material costs have increased dramatically over...
April 23, 2021
Publication
On Wednesday, President Biden detailed a plan that will allow small businesses to claim tax credits for giving paid time off to employees to get and recover from the COVID-19...
April 15, 2021
Publication
Last month, Illinois Gov. J.B. Pritzker signed SB 1480, which amended the Illinois Human Rights Act, the Illinois Equal Pay Act and the Business Corporation Act.
April 6, 2021
Publication
This week, the IRS issued guidance for employers claiming the employee retention tax credit for the first two quarters of 2021.
March 26, 2021
Publication
Earlier this week, Illinois Gov. J.B. Pritzker signed into law SB1480, which amended the Illinois Human Rights Act (the Act) in a way that will significantly affect how employers deal...
March 25, 2021
Publication
Earlier this month, President Biden signed into law the American Rescue Plan Act of 2021 (ARPA).
March 23, 2021
Publication
For a variety of reasons, the solar industry has experienced, and will continue to experience, record growth.
March 22, 2021
Publication
Eligible borrower application deadline is May 31, 2021.
March 22, 2021
Publication
The IRS announced late last week that the due date for filing 2020 federal individual income tax returns and making 2020 federal individual income tax payments is automatically postponed from...
March 17, 2021
Publication
Earlier this month, the IRS provided guidance for employers claiming the employee retention tax credit for 2020.
March 15, 2021
Publication
The American Rescue Plan Act of 2021 (ARPA, 2021) was signed by President Biden on March 11, 2021 to address the continuing economic impact on employers and employees the coronavirus...
March 12, 2021
Publication
In this fifth installment of our Construction Interview Series, Rich Reizen, Chair of Gould & Ratner’s Construction Practice, talks with Tom Bassett-Dilley, Owner of TBDArchitects, about green building and energy...
February 5, 2021
Publication
The Equal Employment Opportunity Commission (EEOC) has updated the section of its Compliance Manual on religious discrimination in the workplace.
February 5, 2021
Publication
On January 21, 2021, President Biden issued an “Executive Order on Protecting Worker Health and Safety.”
February 1, 2021
Publication
Construction industry forecasts are difficult in a “normal year” (remember those?), let alone a year following a global pandemic.
January 21, 2021
Publication
With the inauguration of Joseph R. Biden as the President of the United States yesterday, we expect to see a different focus, new guidance and new laws. Some of the...
January 19, 2021
Publication
The IRS and Treasury Department released final regulations on January 7, 2021, that govern the tax treatment of partnership and LLC interests related to services, so-called carried interests, a/k/a applicable...
January 14, 2021
Publication
An often-used tax deduction for business meals was expanded by the most recent COVID-19 stimulus, passed in December and now effective in 2021.
January 14, 2021
Publication
The stimulus package passed last month may help certain Electing Real Property Businesses by including a provision that allows a shorter depreciation period for residential rental property acquired prior to...
December 29, 2020
Publication
Last week, Congress passed a $900 billion Appropriations Act that includes a number of changes that affect businesses and their employees.
December 23, 2020
Publication
After months of intense negotiations, Congress passed a new relief bill this week. Assuming President Trump signs the bill, or Congress overrides a veto, it delivers change just in time...
December 23, 2020
Publication
The employee retention tax credit aimed at helping businesses hit hard by the coronavirus pandemic will be extended and expanded under the new stimulus bill recently passed by Congress and...
December 22, 2020
Publication
If employers want to make vaccinations mandatory, can they force their employees' hands (or, more accurately, their arms)?
December 14, 2020
Publication
In this fourth installment of our Construction Interview Series on adapting to the COVID-19 pandemic, Rich Reizen and Pat Johnson, members of Gould & Ratner’s Construction Practice, talk with Eric...
December 9, 2020
Publication
Unfortunately, we have seen an unprecedented spike in COVID-19 cases over the past few weeks. We have also been warned that this winter will be a dark and difficult time,...
November 16, 2020
Publication
Four days after the election, an anxious America got the news: Donald Trump would be a one-term president. As administrations shift, so do priorities. How will a Joe Biden-Kamala Harris...
November 10, 2020
Publication
Insurers across the nation continue to file motions to dismiss COVID-19 cases brought by policyholders on three primary grounds.
October 29, 2020
Publication
The US Patent and Trademark Office issued Examination Guide 3-20 on Oct. 28 to clarify procedures that trademark examiners should follow in view of the U.S. Supreme Court’s June 2020...
October 1, 2020
Publication
The first reported substantive ruling by a judge sitting in Illinois on the legal implications of whether COVID-19 and the resulting governmental shelter-in-place orders
September 30, 2020
Publication
As we wrote about in a recent article, the trends in insurance coverage for COVID-19 related losses are: 1) so far insurers are winning, and 2) the cases are fact...
September 24, 2020
Publication
The stark effects of the coronavirus pandemic are conspicuously clear in downtown Chicago: Shuttered businesses that once catered to throngs of commuters and office workers loom over bare sidewalks
September 21, 2020
Publication
Under established Illinois law, an insurer must defend a legal action filed against its insured unless it is clear from the face of the underlying complaint that the allegations fail...
September 15, 2020
Publication
The Illinois Environmental Protection Agency announced on Sep. 14 that it plans to conduct a statewide investigation into the presence of per- and polyfluororalkyl substances (PFAs) in the state’s community...
September 8, 2020
Publication
September 3, 2020
Publication
In this first episode of our podcast series, we discuss the origin of Business Courts, the background and genesis of the Benchbook, and how our guests became involved in Business...
September 2, 2020
Publication
As employers and employees alike shift to new protocols and procedures amidst the COVID-19 global pandemic, the Department of Labor (DOL) reminded employers about their continuing responsibilities.
August 5, 2020
Publication
In this second episode, our Chief Marketing Officer, John Byrne, interviews Corporate Associate Robert Chidester about what companies looking to raise capital.
July 22, 2020
Publication
Nearly three months after its initial announcement, on June 15, 2020, the Federal Reserve launched its Main Street Lending Program (MSLP)
July 17, 2020
Publication
The U.S. Department of Labor (DOL) has released revised optional forms for employees to use when applying for leave under the federal Family and Medical Leave Act (FMLA)
July 13, 2020
Publication
As the COVID-19 pandemic continues, owners and developers find themselves facing the prospect of continued project disruptions.
July 9, 2020
Publication
Following the enactment of tax reform legislation in 2017 commonly known as the Tax Cuts and Jobs Act (TCJA), the constitutionality of the “individual mandate” under the Affordable Care Act...
June 29, 2020
Publication
The first reported substantive ruling by a judge sitting in Illinois on the legal implications of whether COVID-19 and the resulting governmental shelter-in-place orders relieve a tenant’s obligation to pay...
June 25, 2020
Publication
The IRS earlier this month released proposed regulations on Section 1031 like-kind exchanges that may help taxpayers who were facing tax consequences due to changes made to Section 1031
June 24, 2020
Publication
June 19, 2020
Publication
This week, the SBA released new guidance surrounding the ever-changing Paycheck Protection Program (PPP).
June 18, 2020
Publication
Lodging establishments will need to provide training to certain employees on how to recognize the signs.
June 15, 2020
Publication
Federal civil rights law protects gay and transgender employees from discrimination, the U.S. Supreme Court declared June 15, 2020, in Bostock v. Clayton County, Georgia.
June 12, 2020
Publication
UPDATE: In its latest update to its pandemic workplace guidance, the EEOC addresses questions employers will face as businesses reopen and employees return to work.
June 10, 2020
Publication
Gould & Ratner presents the third installment of our Construction Interview Series on adapting to the COVID-19 pandemic and beyond.
June 9, 2020
Publication
UPDATE: SBA Administrator Jovita Carranza and Treasury Secretary Steven Mnuchin released a joint statement on June 9, 2020, confirming that partial forgiveness is still permissible
June 4, 2020
Publication
As Illinois businesses start to slowly reopen, employers are faced with a new normal.
June 2, 2020
Publication
Gov. J.B. Pritzker issued Executive Order 2020-39 on May 29, 2020 which states that businesses must follow the guidance first published by the Illinois Department of Commerce and Economic Opportunity...
June 1, 2020
Publication
The Cook County Assessor is doing what?
June 1, 2020
Publication
When you push a pause button on a computer, it shuts down. When you push a pause button on a human, as is occurring now in the midst of the...
May 27, 2020
Publication
Gould & Ratner presents the second installment of our Construction Interview Series on adapting to the COVID-19 pandemic and beyond.
May 26, 2020
Publication
Application Now Available With New Interim Final Rules for Paycheck Protection Program
May 26, 2020
Publication
Last week, the Chicago City Council passed the COVID-19 Anti-Retaliation Ordinance, which aims to protect covered employees who remain at home if they have symptoms of COVID-19
May 21, 2020
Publication
While much of the construction industry has continued working throughout the pandemic, all stakeholders in a typical construction project have been impacted by the crisis.
May 20, 2020
Publication
The IRS issued Notice 2020-29 on May 12, 2020, to assist with the response to the COVID-19 pandemic.
May 13, 2020
Publication
This week, the Department of Labor issued further clarification on the scope of FFCRA.
May 13, 2020
Publication
UPDATE – May 13, 2020: This morning, the Small Business Association (SBA) finally released the promised guidance regarding what a "good faith certification" looks like for the purpose of complying...
May 13, 2020
Publication
Gould & Ratner presents the first installment of our Construction Interview Series on adapting to the COVID-19 pandemic and beyond.
May 7, 2020
Publication
This article explains the basic requirements for a Habitat Conservation Plan, to be submitted in connection with a party’s application for an individual permit
May 4, 2020
Publication
This three-part article offers possible post-COVID-19 changes to our work environment, from a variety of perspectives: social, design, technology, marketing and sales, legal, financial and government.
May 4, 2020
Publication
Following the White House’s issuance of broad guidelines for states to implement a phased reopening of businesses subject to isolation orders stemming from the COVID-19 global pandemic, the U.S. Centers...
May 1, 2020
Publication
This three-part article offers possible post-COVID-19 changes to our work environment, from a variety of perspectives: social, design, technology, marketing and sales, legal, financial and government.
April 29, 2020
Publication
The U.S. Department of Labor (DOL) has updated its FAQ page on the Families First Coronavirus Response Act (FFCRA)
April 29, 2020
Publication
When you click the pause button on a video recording, the image freezes. When you pause humanity, as is occurring now during the COVID-19 pandemic gripping most of the world,...
April 29, 2020
Publication
Gould & Ratner has prepared a reference chart to serve as a guide to each state’s stay-at-home executive order, specifically related to construction activities.
April 28, 2020
Publication
Gov. J.B. Pritzker’s newest executive order in response to COVID-19 includes a new restriction on evictions, and, this time around, commercial evictions are impacted.
April 28, 2020
Publication
A recent decision by the U.S. Supreme Court held that, in certain circumstances, discharges from “point sources” (e.g. wells, containers, pipes, ditches, channels, tunnels, conduits, etc.) into groundwater
April 27, 2020
Publication
As the nation continues to struggle with the spread of the novel coronavirus, the construction industry has often been designated as an essential sector of the economy and encouraged to...
April 24, 2020
Publication
UPDATE: A challenge to the Illinois Workers’ Compensation Commission’s emergency amendment, described below, has resulted in a temporary hold on the rule.
April 23, 2020
Publication
The already-exhausted Paycheck Protection Program (PPP) is expected to soon receive a $310 billion infusion of new funding in the next few days.
April 23, 2020
Publication
The already-exhausted Paycheck Protection Program (PPP) is expected to soon receive a $310 billion infusion of new funding in the next few days.
April 23, 2020
Publication
Current guidance from the Equal Employment Opportunity Commission (EEOC) provides that employers may lawfully take an employee’s temperature upon entering the workplace during the COVID-19 pandemic.
April 23, 2020
Publication
The Occupational Safety and Health Administration (OSHA) recently released an alert advising employers on safety tips to help protect manufacturing workers from exposure to COVID-19.
April 20, 2020
Publication
The Occupational Safety and Health Administration (OSHA) has released enforcement guidance for recording cases of COVID-19
April 20, 2020
Publication
In addition to the typical risks in every construction project, the current and lasting impacts of the COVID-19 pandemic have created a whole new set of risks
April 17, 2020
Publication
The current low interest rate environment resulting fromthe ongoing COVID-19 pandemic may provide individuals whose estates are expected to exceed the federal estate tax exemption amounts
April 16, 2020
Publication
As COVID-19 continues to impact businesses across all sectors of the economy, many commercial landlords have been flooded with rent relief requests
April 16, 2020
Publication
The Illinois Department of Employment Security (IDES) has announced its implementation of expanded unemployment benefits under the Coronavirus Aid, Relief, and Economic Security (CARES) Act,
April 15, 2020
Publication
UPDATE: On April 15, 2020, the SBA released additional guidance on frequently asked questions (FAQs) related to the new Paycheck Protection Program (PPP) Loans provided for in the CARES Act....
April 14, 2020
Publication
In response to the ongoing COVID-19 pandemic, the IRS previously issued several notices to provide relief to taxpayers by postponing the due date for filing federal income tax returns
April 13, 2020
Publication
A significant component of the sweeping $2 trillion economic stimulus enacted on March 27, 2020, is a $500 billion Exchange Stabilization Fund
April 10, 2020
Publication
The CDC this week issued updated COVID-19 guidance for employers, supplementing its “Interim Guidance for Businesses and Employers to Plan and Respond to Coronavirus Disease 2019
April 10, 2020
Publication
The Federal Reserve yesterday announced a series of actions authorized by the CARES Act to try to stabilize the economy amidst the fallout from the COVID-19 pandemic, including two measures...
April 10, 2020
Publication
The Federal Reserve yesterday announced a series of actions authorized by the CARES Act to try to stabilize the economy
April 10, 2020
Publication
The IRS yesterday announced some relief for taxpayers currently engaged in a 1031 like-kind exchange, most notably that any 45-day or 180-day deadline that occurs between April 1 and July...
April 7, 2020
Publication
The U.S. Department of Labor (DOL) published a temporary rule Monday, April 6, 2020, that provides additional guidance on the Emergency Paid Sick Leave Act (EPSLA) and the Emergency Family...
April 7, 2020
Publication
While much attention has been focused on the relief provided in the recently enacted CARES Act that targets individuals and small businesses impacted by the COVID-19 pandemic
April 6, 2020
Publication
There are many issues that a business must consider when a vendor, customer or other contact files for bankruptcy protection.
April 6, 2020
Publication
The Centers for Disease Control and Prevention (CDC) updated its guidance and on Friday, April 3, 2020, issued a recommendation on the use of cloth face masks
April 3, 2020
Publication
While the Stay at Home order issued last month by Illinois Gov. J.B. Pritzker as a result of the coronavirus (COVID-19) pandemic has numerous (and obvious) impacts on business ,...
April 3, 2020
Publication
UPDATE: These FAQs have been updated to reflect recently released guidance from the SBA on affiliation rules.
April 1, 2020
Publication
The IRS has delayed the due date for filing 2019 federal gift and generation-skipping transfer (GST) tax returns and making federal gift and GST tax payments from April 15, 2020,...
April 1, 2020
Publication
As discussed in two previous articles on payroll tax credits for sick and family leave and CARES Act tax relief, eligible employers are entitled to claim an employment tax credit...
April 1, 2020
Publication
As part of the recently enacted $2 trillion Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Congress included expanded unemployment benefits in partnership with state unemployment agencies.
March 31, 2020
Publication
Gould & Ratner presents the first installment of an interview series on adapting to the COVID-19 pandemic.
March 31, 2020
Publication
In addition to benefits available under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the Families First Coronavirus Response Act (Response Act), an existing benefit under the...
March 30, 2020
Publication
The U.S. Department of Labor issued a series of additional Q&A on March 27, 2020, updating initial guidance for the recently passed Families First Coronavirus Response Act
March 30, 2020
Publication
Enacted into law last Friday, March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) included numerous provisions providing tax relief to individuals and businesses
March 30, 2020
Publication
Small businesses looking for an economic lifeline as a result of losses due to the COVID-19 pandemic have several loan programs they may be able to tap for help
March 26, 2020
Publication
The U.S. Department of Labor (DOL) issued a series of Questions and Answers (Q&A) on March 25, 2020, detailing the leave requirements found in the recently passed Families First Coronavirus...
March 25, 2020
Publication
Now that Illinois Gov. J.B. Pritzker’s Stay at Home Order deemed construction to be an essential service, and the City of Chicago has confirmed that construction can proceed
March 24, 2020
Publication
As employers nationwide have turned to teleworking to help “flatten the curve,” the Department of Homeland Security (DHS) announced on March 20 that it will defer the physical presence requirement...
March 24, 2020
Publication
UPDATE: The IRS released this guidance on March 30 regarding the payroll tax credits, stating that credits would for qualified wages paid beginning April 1 through Dec. 31, 2020.
March 23, 2020
Publication
To help employers grappling with how to respond and handle a variety of challenges caused by the coronavirus (COVID-19) pandemic in the United States, we have compiled some answers to...
March 22, 2020
Publication
Consistent with yesterday's Construction Update from Gould & Ratner, Judy Frydland, commissioner of the City of Chicago Department of Buildings, has confirmed in this email communication that construction can proceed...
March 21, 2020
Publication
Illinois Gov. J.B. Pritzker yesterday issued an executive order advising the state’s citizens to stay home and allowing only essential businesses to keep operating beginning on March 21, 2020.
March 20, 2020
Publication
In addition to issues regarding the viability of future projects, the coronavirus pandemic has created concerns whether if, or when, your current construction project may be shut down.
March 19, 2020
Publication
In a 90-8 vote, the Senate yesterday passed a new version of the Families First Coronavirus Response Act (Response Act) that was signed into law by the President. By way...
March 18, 2020
Publication
As part of an effort to provide some measure of tax relief during the COVID-19 outbreak, the IRS has pushed back the April 15 deadline to July 15, 2020,
March 17, 2020
Publication
The COVID-19 pandemic is impacting all sectors of the economy. Businesses and organizations are facing multiple challenges involving potential business interruption, financing needs or workforce concerns.
March 17, 2020
Publication
The COVID-19 pandemic is impacting all sectors of the economy. Businesses and organizations are facing multiple challenges involving potential business interruption, financing needs or workforce concerns.
March 16, 2020
Publication
This past weekend, the U.S. House of Representatives passed the “Families First Coronavirus Response Act” to help address the spread of COVID-19 (the novel coronavirus) and help mitigate its economic...
March 16, 2020
Publication
According to the Centers for Disease Control (CDC), the novel coronavirus virus (COVID-19) has been detected in more than 160 locations internationally, including in the United States.
March 11, 2020
Publication
In our blog post back in February, we urged employers to develop and implement a plan to address the impact of a pandemic in the workplace.
March 5, 2020
Publication
It's becoming increasingly clear that the impact of the novel coronavirus (COVID-19) will affect the construction industry in the United States in the coming weeks and perhaps even longer.
February 20, 2020
Publication
February 19, 2020
Publication
If you own at least 10% of a foreign company or any foreign rental real estate, you are required to file a form BE-10 by May 29, 2020
February 14, 2020
Publication
The coronavirus, which originated in Wuhan, Hubei Province, China, in December 2019, has spread to the United States, although so far in very small numbers.
February 12, 2020
Publication
This year, a number of new laws will affect Illinois hotels.
February 10, 2020
Publication
The I-9 Form, used to verify employment eligibility, was updated January 31, 2020, by U.S. Citizenship and Immigration Services.
January 2, 2020
Publication
The SECURE (Setting Every Community Up for Retirement Enhancement) Act, signed into law on Dec. 20, 2019, brings about major changes for your retirement plans.
December 30, 2019
Publication
3… 2 … 1 … Happy New Year! It’s nearly 2020, and you may have read our previous blog posts about what that means for employers in Chicago, Illinois and...
December 18, 2019
Publication
The Chicago Fair Workweek Ordinance, which seeks to bring predictability to employee scheduling, is effective as of July 1, 2020.
December 13, 2019
Publication
The U.S. Department of Labor (DOL) yesterday announced its final rule on perks and benefits under the Fair Labor Standards Act (FLSA)
December 6, 2019
Publication
2020 is just weeks away, and Illinois’ new law allowing adults 21 and older to possess and purchase cannabis from licensed stores has the potential to substantially change employers’ current...
November 19, 2019
Publication
Vanessa Tiradentes, partner in Gould & Ratner’s Litigation Practice, served as editor for the American Bar Association Business Law Section’s “The Business Courts Benchbook: Procedures and Best Practices in Business
November 8, 2019
Publication
Illinois Gov. J.B. Prtizker recently signed into law the Artificial Intelligence Video Interview Act that makes Illinois the first state to address the use of artificial intelligence (AI) in hiring.
November 4, 2019
Publication
Throughout 2019, Illinois has adopted a number of laws imposing new requirements and restrictions on employers,
September 25, 2019
Publication
The U.S. Department of Labor (DOL) yesterday issued its final rule on overtime pay under the Fair Labor Standards Act (FLSA)
September 4, 2019
Publication
When signed into law last month, the new Illinois Workplace Transparency Act (WTA) included a variety of provisions creating substantial changes for employers and employees starting Jan. 1, 2020
August 28, 2019
Publication
A new amendment to the Illinois Equal Pay Act seeks to ensure gender pay equity. As discussed in our recent posting, New Illinois Law Bans Employers from Asking about Salary...
August 27, 2019
Publication
A recent change in Illinois law will have a significant impact on how much retainage owners are allowed to withhold in the vast majority of new construction contracts in the...
August 20, 2019
Publication
The I-9 Form, used to verify employment eligibility, is set to expire August 31, 2019.
August 13, 2019
Publication
In a move seen to be helpful to business, the federal government is changing regulations related to how the Endangered Species Act is applied.
August 1, 2019
Publication
Illinois Governor J.B. Pritzker has signed into law an amendment to the Health Care Worker Background Check Act...
August 1, 2019
Publication
A new law in Illinois seeks to advance the fight for pay equity. Governor J.B. Pritzker signed legislation on July 31, 2019
July 31, 2019
Publication
You find yourself in a situation where you want (or need) to dissolve your limited liability company. You are in Illinois.
July 31, 2019
Publication
Advancement is a corollary to indemnification, permitting directors, officers and managers to get legal fees advanced for their defense of claims asserted against them in their corporate capacity.
July 23, 2019
Publication
The Illinois General Assembly has passed SB 75, a bill that would require all employers in the state to provide workplace sexual harassment training to employees annually
July 16, 2019
Publication
llinois has cleared one of the last remaining minefields for out-of-state businesses selling to Illinois residents to submit the state sales tax that they are required to collect on such...
June 21, 2019
Publication
The U.S. Supreme Court ruled unanimously today that a trust beneficiary’s residence in a state by itself doesn’t give the state the right to tax the trust.
June 5, 2019
Publication
From its recent inception, the Qualified Opportunity Zone program has generated a lot of interest from potential investors, but many have waited until receiving further guidance from the Internal Revenue...
March 27, 2019
Publication
Attention businesses operating in Illinois: If you use a person’s “biometric” data for things like timekeeping or security, you must have a written policy
March 14, 2019
Publication
Early March has come in like a lion for employers, who are now facing potential new federal rules on overtime and classification, as well as changes to how much information...
February 28, 2019
Publication
We have all heard the old axiom: A lawyer who represents themself has a fool for a client. More truth than not in that statement, probably.
January 21, 2019
Publication
As we welcome 2019, the following is a recap of new laws affecting Illinois employers. Illinois Human Rights Act The Illinois Human Rights Act (IHRA) nowrequires all Illinois employers to...
December 18, 2018
Publication
As 2018 begins to wind down, it is the traditional time for industry experts to prognosticate on risks facing the construction industry. We have reviewedseveral such prognostications from the insurance...
November 6, 2018
Publication
The Opportunity Zone program was created as a provision of the Tax Cuts and Jobs Act of December 2017. The program was developed with the intent to helpencourage investment in...
September 3, 2018
Publication
On August 21, 2018 the State of Illinois amended the Nursing Mothers in the Workplace Act to prohibit an employer from reducing an employee’s compensationfor breaks for nursing mothers.
May 24, 2018
Publication
The U.S. Supreme Court has delivered a major victory for employers across America – ruling that mandatory arbitration agreements that contain a provision prohibiting any form of class or collective...
March 18, 2018
Publication
When negotiating a construction contract, the pricing model selected to determine the cost of the project is arguably the most important decision the partieswill make.
February 5, 2018
Publication
Along with the new year came sweeping changes to the Internal Revenue Code of 1986, as amended (the Code), in the form of the Tax Cuts and Jobs Act (theAct)....
February 1, 2018
Publication
Stiff Penalties Will Likely Force Compliance With GDPR
A sweeping new law aimed at protecting the privacy of people living in the European Union will likely force virtually all businesses –...
December 31, 2017
Publication
The Senate and the House have each passed their own version of Tax Reform. In comparing the two bills there are many similarities, however, there are also many differences that...
December 18, 2017
Publication
An insidious and underreported aspect of the tax legislation winding its way through Congress this week is a provision that likely will meaningfully and negatively impact private equity transactions, the...
December 3, 2017
Publication
Genetic modification is a process used for a myriad of purposes, including the cultivation of plant species that ultimately find their way into countless food products across the world.
November 6, 2017
Publication
In a groundbreaking decision, the federal appellate court in Chicago has held that employers are not required under the Americans with Disabilities Act(ADA) to provide an employee with a long-term...
September 6, 2017
Publication
The Office of Management and Budget (OMB) has announced an immediate stay and review of an Obama-era policy requiring pay information to be included on form EEO-1. The revised form...
September 5, 2017
Publication
Remember last November when a federal judge put a temporary hold on significant changes to federal labor laws affecting millions of workers and their employers?
June 2017
Publication
Two new local ordinances requiring employers in Cook County or Chicago to provide paid sick leave take effect on July 1, 2017.
May 2017
Publication
Eric Sparks examines freedom of contract and the rule of law in the jurisprudence of merits-based review of arbitration awards in construction matters.
April 3, 2017
Publication
The U.S. Court of Appeals for the Seventh Circuit (in Chicago) ruled on April 4, 2017, that Title VII of the Civil Rights Act of 1964 – which prohibitsworkplace discrimination...
March 2017
Publication
Matthew Olins authored authored an article entitled Sales Under Article 9 of the Uniform Commercial Code in Volume 31 of the AIRA Journal.
February 22, 2017
Publication
When preparing for an archeological dig, New Hampshire state archeologist Richard Boisvert once succinctly stated: “If we knew what was there, we wouldn’thave to dig.”
November 2016
Publication
Vanessa Tiradentes, a member of Gould & Ratner’s Litigation Practice, contributed a chapter in the book, Litigating the Business Divorce. Her chapter focused on challenging a stock split in the...
October 2016
Publication
Family-owned companies and other closely held businesses and investment entities would be affected
April 29, 2016
Publication
McDonald’s and the National Labor Relations Board faced off in an administrative court to determine whether the fast-food chain is liable for theactions of its franchisees as a joint employer.
March 2016
Publication
Most construction contracts contain boilerplate Force Majeure or Act of God provisions, but they should clearly identify what those events are, their impacton contract terms and allocate the risks of...
March 2016
Publication
At the start of this year, a new provision of the Illinois Mechanics Lien Act became effective, a major development in the history of Illinois’ MechanicsLien Act that may simplify...
February 2016
Publication
Litigation over restrictive covenant agreements, including non-competes, is on the rise. Because such agreements are viewed as restraints on trade, theyare generally disfavored by Illinois courts. In a recent decision,...
August 2015
Publication
February 2014
Publication
December 2013
Publication
September 2013
Publication
September 2013
Publication
June 2013
Publication
June 2013
Publication
May 2013
Publication
May 2013
Publication
Because of changes to the law enacted last year, all existing Exemption Certificates for Enterprise Zones, High-Impact Businesses and River Edge Redevelopment Zones expire June 30, 2013, even if the...
April 12, 2013
Publication
February 2013
Publication
January 2013
Publication
December 2012
Publication
December 9, 2012
Publication
April 2012
Publication
January 2012
Publication
October 2011
Publication
ABA Section of Litigation Technology for the Litigator: The Economies of Internalizing Digital Document Management
September 2011
Publication
May 2011
Publication
May 2011
Publication
January 2011
Publication
January 2011
Publication
January 2011
Publication
December 2010
Publication
December 2010
Publication
September 15, 2010
Publication
July 2010
Publication
July 2010
Publication
June 2010
Publication
June 2010
Publication
June 2010
Publication
May 2010
Publication
March 2010
Publication
January 2010
Publication
September 2009
Publication
September 2009
Publication
June 2009
Publication
February 2009
Publication
December 2008
Publication
November 2008
Publication
November 2008
Publication
September 2008
Publication
September 2008
Publication
September 2008
Publication
September 2008
Publication
March 2008
Publication
February 2008
Publication
February 2008
Publication
January 2008
Publication
December 2007
Publication
December 2007
Publication
December 2007
Publication
December 2007
Publication
December 2007
Publication
October 2007
Publication
July 2007
Publication
July 2007
Publication
June 2007
Publication
April 2007
Publication
March 2007
Publication
February 2007
Publication
February 2007
Publication
January 2007
Publication
September 2006
Publication
June 2005
Publication
December 2001
Publication
December 2000
Publication
November 2000
Publication
April 2000
Publication
October 1999
Publication
May 1999
Publication
December 1998
Publication
October 1998
Publication
February 1998
Publication
December 1996
Publication
August 1990
Publication