Here's what you should know.

Thinking about giving a BlackBerry or an iPhone to your employees? Think again. As the lines between business hours and private lives become blurred by always-there-technology, employers are facing new challenges in administering wage and hour laws…

On January 1, 2012, new rules go into effect that will require investment advisers, brokers and others who provide services to ERISA plans to disclose to plan fiduciaries information relating to the service provider's compensation. This disclosure is…

The Multnomah County Business Income Tax and the Portland Business License Law (the City/County Tax) is a 3.65% combined tax on "business income" apportioned to the city and county under a single sales factor. The City/County Tax is loaded with…

As discussed in a previous Tonkon Tip, the SEC recently amended the requirements of Form ADV Part 2 to require registered investment advisers to provide clients with a "brochure" under Part 2A of Form ADV and "brochure supplements" under Part 2B of…

Hypothetical: Oregon executive will begin to receive payments from a nonqualified deferred compensation plan upon retirement. He plans to move to Washington state following retirement. Will the payments be subject to Oregon income tax?

On October 22, 2010, the Department of Labor ("DOL") published proposed regulations that would broaden the definition of when a person is an ERISA "fiduciary" by reason of giving investment advice to an employee benefit plan or a plan's participants…

The SEC recently amended the requirements for the principal disclosure document that SEC-registered advisers provide to their clients and prospective clients. Under the previous Form ADV Part II, advisers were required to respond to a series of…

Are you an investment adviser currently registered with the Securities and Exchange Commission ("SEC")? If so, you may have to de-register with the SEC and register instead with one or more states, as required by the recently passed Dodd-Frank Wall…

Deciding whether to pull up stakes and change residency is often a difficult decision for individuals and families. Yet, it is a decision that Oregonians often face when selling stock because of the income tax consequences of remaining an Oregon…

On July 21, 2010, President Obama signed into law the Dodd-Frank Wall Street Reform and Consumer Protection Act (the "Dodd-Frank Act"), which brings into place a broad range of financial regulatory reforms. Title IV of the Dodd-Frank Act, titled…

The Department of Labor (DOL) has issued model notices that include background information and model language that may be used to satisfy the new notice obligations.

This Tip reports on the interim final regulations issued under the Patient Protection and Affordable Care Act (the "Health Care Act") regarding the prohibition on annual and lifetime dollar limits on "essential health benefits" under group health…

COBRA Premium Subsidy Extended Again Congress has passed, and the President has signed, the Continuing Extension Act of 2010 (the "Continuing Extension"), which again extends the COBRA premium subsidy program created by the American Recovery and…

Effective January 1, 2010, Oregon law gives employees the right to opt out of certain employer mandated meetings and requires employers (regardless of the size) to post a communication in the workplace regarding that right.

GINA prohibits discrimination by employers (and health insurers) on the basis of genetic information."Genetic information" is defined broadly to include, among other things, information about "the manifestation of a disease or disorder in family…

The U.S. Department of State opens entries for the Diversity Lottery 2011 (DV-2011) beginning October 2, 2009 at noon EDT, and ending November 30, 2009, at noon EST.

Companies who receive federal contracts on or after September 8, 2009, must use the government E-Verify system to confirm their employees' eligibility to work in the United States if the federal contract includes the Federal Acquisition Regulation E…

The U.S. Department of Labor (DOL) has begun sending detailed questionnaires to H-1B workers who are current or former employees of companies DOL is investigating. Please note that DOL states in the questionnaire that the H-1B worker is not required…

On July 1, 2009, U.S. Immigration and Customs Enforcement ("ICE") issued a news release announcing that it is launching "a bold, new [Form I-9] audit initiative" and has issued 652 Notices of Inspection (NOIs) to employers nationwide.

In previous alerts, we informed you about changes to COBRA affected by the American Recovery and Reinvestment Act of 2009 ("ARRA").