Insights

The Infrastructure Investment and Jobs Act (IIAJ), expected to be signed by President Joe Biden next week, will retroactively terminate the employer retention tax credit so that it will not apply to wages paid after September 30, 2021 (originally scheduled to apply to wages paid through December 31, 2021), except for wages paid by employers that qualify as recovery startup businesses.  

Various states and certain employers have now filed petitions in several federal appellate courts arguing that the mandate is an overreach of the federal government’s power and that OSHA’s claim that workers are being exposed to “grave danger” related to COVID-19 is unwarranted. Previously, opponents of past OSHA emergency temporary standards have successfully challenged five of the six standards they petitioned for review, although it has been nearly 40 years since a court has had to consider the validity of a standard. The last challenge came in 1983, when OSHA regulated worker exposure to asbestos.

Abraham Lincoln said that “[i]n war, both sides think that God is with them. Both may be wrong but only one may be right.” Like Lincoln’s wartime adversaries, most lawyers I know think that they are at the pinnacle of their profession and that alone will drive clients to their door. I have no such delusions about my own skill, but as both a seller and buyer of legal services for over 30 years, I have thought long and hard about what makes a truly great lawyer and what attracts clients to them. More importantly, I wonder what clients think makes a great lawyer and why they hire and stay with the lawyer. This article is intended to offer some ideas on how to be a truly “A” class lawyer, attract new clients, and ultimately enhance the experience for the client while also elevating the view of lawyers in the eyes of the client and society as a whole.

On November 4, 2021, OSHA announced its emergency temporary standard (ETS) requiring employers with 100 or more employees to implement a policy that either (a) mandates COVID-19 vaccination, or (b) requires a choice between vaccination or weekly testing (along with wearing a face covering at work). OSHA has provided sample policy templates for both and other information about the ETS (including FAQ), available at https://www.osha.gov/coronavirus/ets2  

On Monday, October 25, the EEOC issued the much-anticipated update to its COVID-19 guidance (What You Should Know About COVID-19 and the ADA, the Rehabilitation Act, and Other EEO Laws). The update again addresses how COVID-19 interacts with Title VII when employers are faced with mounting religious objections to workplace vaccine requirements. 

UPDATE: Many of the proposals from the previous tax bill have been removed. However, the limitation on the exclusion of gain from the sale of 1202 stock has remained in the current proposed tax bill. For the most part, the limitation has not changed. However, there are two minor changes: