Diane M. Perri Roberts wrote a guest column that appeared in the April 23 issue of the Buffalo Law Journal. In “Sexual harassment law – a changing landscape,” Ms. Perri Roberts explains New York State’s new laws instituting changes regarding sexual harassment policies in the workplace.
Changes to Tax Audits for Partnerships
Effective as of January 1, 2018, certain rules governing federal income tax audits of partnerships have changed substantially as a result of the passage of the Bipartisan Budget Act of 2015 (the “Act”). These changes require taxpayers who conduct business as a partnership or other entity treated as a partnership for tax purposes (such as a limited liability company with multiple owners) to amend their partnership agreements (if you conduct business as a partnership) or operating agreements (if you conduct business as a limited liability company) to address issues raised by the new rules.
New York State’s Paid Family Leave Law Takes Effect This Year
In 2016, Governor Cuomo signed legislation adopting what will eventually be a twelve-week paid family leave policy for New York employees (the “Paid Family Leave Law” or “Paid Family Leave”). Once fully implemented, the Paid Family Leave Law will provide New York employees with up to twelve weeks of Paid Family Leave for the purpose of (1) caring for a new child, (2) caring for a family member with a serious health condition, or (3) relieving family pressures when a family member, including a spouse, domestic partner, child or parent, is called to active military service. This article briefly summarizes the provisions of the Paid Family Leave Law.