Yesterday (Tuesday, April 7, 2020) the office of the North Carolina Secretary of State advised registered agents of entities organized in North Carolina as follows:
“By law, most Annual Reports and fees are due April 15 for corporations, LLCs, and other business entities. Like many other state agencies, we do not have the statutory authority to extend an Annual Report filing date or associate fees. However, any Annual Reports and fees due on April 15, 2020 will not be considered delinquent until after June 15 (emphasis added). (This applies to corporate and some partnership entities with a fiscal year ending Dec. 31, 2019, and all LLCs).”
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Art MacCord is a patent attorney with 40 years of experience. He keeps an eye on the U.S. Patent and Trademark Office and the U.S. Copyright Office for new rules and practice tips of interest to intellectual property attorneys. Find his latest updates here:
NCBA IPL Section Blog News Blasts for April 7, 2020
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Since the U.S. Supreme Court adopted the after-acquired evidence rule in McKennon v. Nashville Banner Publishing Co., employers have relied on this doctrine to limit former employees’ remedies in wrongful termination cases.
Suppose an employer terminates an employee because he is 60 years old. That discharge would clearly violate the federal Age Discrimination in Employment Act and many state fair employment practices laws. However, suppose the employer discovers six months after the termination that the 60-year-old employee embezzled $100,000 from the company. Embezzlement would be a legitimate reason for an employer to terminate an employee. Three years after the discovery of the embezzlement, the employee’s age discrimination case goes to trial. The employee argues that he is entitled to a full recovery because, after all, he was terminated because of his age. The employer argues that the employee is entitled to nothing because he is a criminal who deserved to be fired, even though the employer didn’t realize it at the time.
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In the face of a world-wide crisis and unprecedented uncertainty, panic and fear are the true pandemic. And as advisors we are asked to put our own problems on the back burner and focus on those of our clients. However, we must ask certain crucial questions before we become a casualty of an unforeseen warfare, that of the health and well-being of those in our profession.
As attorneys, are we allowed to feel as if we are on the front lines when a crisis hits, even though we are not on the ground as first responders? Are we given permission to feel the weight of the trauma that we see, hear and feel daily from our clients when tragedy strikes? Who gives us this permission? Our profession? Society? Ourselves?
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The novel coronavirus known as COVID-19 has changed the world as a global pandemic disrupts the day-to-day business operations of almost every country. The IRS has responded to ease the strain on taxpayers during this difficult time by modifying its procedures for collecting assessed federal tax liabilities.
First, those with existing IRS installment agreements have been granted a temporary pause on all payments from April 1 to July 15. Additionally, the IRS has made it clear it will not treat as a default nonpayment or similar events under any installment agreements during this period for any reason. Interest will continue to accrue on these balances. Although this pause also applies to direct debit agreements, the IRS will not automatically stop direct debit withdrawals from taxpayers’ bank accounts. Therefore, any taxpayer who has a direct debit installment agreement will need to request its bank to halt payments during this period. If the taxpayer has a traditional agreement (i.e., the installment payments are sent in by check or manually paid online every month), the only thing the taxpayer needs to do is stop payment during this period.
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I know it is difficult keeping track of all the moving dates and deadlines. For your convenience, here is a chart with all the current extensions. Below the chart is an update about Justice Beasley’s latest order pushing out state trial court proceedings into June.
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On April 2, 2020, Chief Justice Cheri Beasley issued an Order that, among other things, directed that all superior and district court proceedings be scheduled or rescheduled for a date no sooner than June 1, 2020. Shortly thereafter, the North Carolina Industrial Commission issued the following revised/updated policies regarding Deputy Commissioner hearings and mediations:
Deputy Commissioner Hearings (Non-Medical Motion Hearings)
All Deputy Commissioner hearings scheduled to be heard in April or May of 2020 will be continued to be reset on a future docket, with the exception of hearings on medical motions arising under G.S. §97-25(f) or unless the parties are notified otherwise.
Today’s NC Supreme Court opinions included several that may have a direct effect on the direction, interpretation and implementation of administrative law in NC.
The Communications Committee asks for your help in this regard. We are looking for authors for blog posts that highlight the impacts of the three cases listed below, each of which includes a dissent. If you are willing to write such an article (pros-cons articles are also welcome), please contact one of the members of the committee: Ann Wall, Chair, Nick Dowgul, Michael Byrne.
Cabarrus Cty. Bd. of Educ. v. Dep’t of State Treasurer, (369PA18 – Published) Author: Justice Sam Ervin IV. Whether the General Assembly intended to exempt by implication the Teachers’ and State Employees’ Retirement System’s Board of Trustees from rulemaking requirements pursuant to the Administrative Procedure Act, N.C.G.S. 150B, in adopting a Contribution-Based Benefit Cap pursuant to N.C.G.S. 135-5(a3).
Whether payments made pursuant to an agreement between the Attorney General’s Office and major hog producers constitute ‘penalties’ subject to article IX, section 7 of the North Carolina Constitution.
The COVID-19 Pandemic has changed the ability of the family law attorney to generate revenue. Stay at Home Orders and court closures have severely reduced the ability to help our clients navigate through their personal choices and North Carolina family law. In addition, our clients may be going through employment issues and have suffered a loss of income as well.
There are a number of federal legislative changes and executive orders from North Carolina Governor that may help. However, in this blog entry, I will discuss the Paycheck Protection Program.
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On Thursday night, the Treasury Department released a direct final rule implementing the Paycheck Protection Program, which authorizes most financial institutions to make federally guaranteed loans that will help small businesses (500 employees or less) to retain employees and meet their payroll obligations during the COVID-19 epidemic. The Small Business Administration intends for these loans to be forgiven if borrowers use the proceeds as the rule allows.
Below is a summary of the eligibility requirements (which are minimal), the process for determining the amount a business may borrow and the permissible uses for these loans.
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