In addition to its primary purpose, the Infrastructure Investment and Jobs Act (the “Act”), enacted on November 15, 2021, also contains a few tax provisions, notably Section 80603 regarding reporting requirements for cryptocurrency.…
The OSHA Emergency Temporary Standard on vaccination and testing was officially filed in the Office of the Federal Register commencing today, November 4, 2021, according to OSHA. The new OSHA ETS is effective immediately upon its publication in the Federal…
Many employers are currently wondering what OSHA expects from them and their employees being vaccinated? What is considered compliant/non-compliant? During this interim time, under the assumption that the OSHA ETS will move forward, there are plans that employers can make…
One of the most difficult times with regard to a business is determining what will happen with such business in the event the owner is about to retire and there are no family members who are willing or able to…
Since its enactment, the PPP has been a necessary lifeline for many businesses. By providing emergent cash flow, the PPP allowed businesses to retain their workforce and ultimately keep their heads above water amidst the COVID-19 pandemic. Now that the…
We’re all aware by now that marijuana has been decriminalized in several states—Colorado, California, and New York to name a few—and citizens of those states are now entitled to use the drug recreationally. Several more states have implemented statutory protections…
U.S. House Democrats proposed new legislation on Monday, which, if passed, could affect corporate, personal, and estate tax rates. Though this new legislation largely undoes the tax cuts passed under the Trump administration, it is substantially less severe than the…
Given the current economy in the United States, particularly in South Dakota, we are likely to see a rise in inflation, the general rise of the price level of the economy, in the next five to ten years. Essentially, that…
Are you human? Are you a good human? These are the questions employers should really be asking—the days of gender roles and glass ceilings should be behind us. So why do handbooks, employment agreements, and interview questions still run along…