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Are Your Independent Contractors Really Independent?
Does your company use independent contractors in order to minimize overhead and other potential liability? What makes you so sure they are not employees? Is it because they signed an agreement indicating that they are not employees? Is it because you issue them a Form 1099 instead of a W-2? Is it because they are largely independent of your company's day-to-day control?
You may be surprised to learn that these criteria are not necessarily dispositive of whether a worker is an employee or an independent contractor. In fact, the determination of whether a worker is an independent contractor is one of the issues of the decade ' and became even more critical after the Department of Labor (DOL) and Internal Revenue Service (IRS) announced earlier this year that they plan to step up enforcement of companies that miscategorize employees as independent contractors to avoid compliance with tax laws and labor laws.
The DOJ's New Parameters for Evaluating Corporate Compliance Programs
The parameters set forth in the DOJ's memorandum have implications not only for the government's evaluation of compliance programs in the context of criminal charging decisions, but also for how defense counsel structure their conference-room advocacy seeking declinations or lesser sanctions in both criminal and civil investigations.
The DOJ's Corporate Enforcement Policy: One Year Later
The DOJ's Criminal Division issued three declinations since the issuance of the revised CEP a year ago. Review of these cases gives insight into DOJ's implementation of the new policy in practice.
Use of Deferred Prosecution Agreements In White Collar Investigations
This article discusses the practical and policy reasons for the use of DPAs and NPAs in white-collar criminal investigations, and considers the NDAA's new reporting provision and its relationship with other efforts to enhance transparency in DOJ decision-making.
Bankruptcy Sales: Finding a Diamond In the Rough
There is no efficient market for the sale of bankruptcy assets. Inefficient markets yield a transactional drag, potentially dampening the ability of debtors and trustees to maximize value for creditors. This article identifies ways in which investors may more easily discover bankruptcy asset sales.
A Lawyer's System for Active Reading
Active reading comprises many daily tasks lawyers engage in, including highlighting, annotating, note taking, comparing and searching texts. It demands more than flipping or turning pages.