Articles & Blogs - Hawley Troxell

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April 2023
- 04/28: How I Really Feel About ChatGPT from an IP Lawyer’s Perspective
October 2022
- 10/26: IRS Cost of Living Adjustments for Retirement Plans
August 2022
- 08/24: Tips for Lenders in Using SNDAs, Tenant Estoppel Certificates, and Lease Review Forms
July 2022
- 07/19: What’s New in Idaho’s New Homeowner’s Association Act
June 2022
- 06/17: Form 5500 and Other Retirement/Benefit Plan Reminders and Developments
- 06/16: Equity Pledges in Real Estate Lending
- 06/06: The 2022 Idaho Legislature Has Enacted Major Income Tax Legislation
- 06/02: Recap: 2022 Idaho Crypto Summit
October 2021
- 10/15: What You Need To Know To Be Ready For The Corporate Transparency Act
February 2021
- 02/02: CDC Extends Eviction Order Until March 31, 2021
- 02/02: Why am I hearing LIBOR in the news?
January 2021
- 01/04: Extension of CDC Eviction Order
December 2020
- 12/30: Boise Metro Chamber Announces New Board Leadership
- 12/22: Your Business’s Legal Rights: Guidelines to the COVID Pandemic and Non-Compliant Customers
- 12/07: 2020 Gift and Estate Tax Planning Alert
October 2020
- 10/15: Tom Mortell moderates Idaho Business Review Breakfast Series Panel
July 2020
- 07/08: A Lot Is Happening: It Is Important To Stay Awake At The Wheel With Your Benefit Plans
June 2020
- 06/19: Recent Changes to the Payroll Protections Program
- 06/17: U.S. Supreme Court Extends Title VII Protections to Sexual Orientation and Transgender Status
- 06/02: Brad Frazer Joins Idaho Technology Council’s Podcast: Why Protecting Your Innovation Matters
May 2020
- 05/28: Webinar: Industrial Conditions in the COVID-19 Environment
- 05/27: COVID-19 Relief for Cafeteria Plans
- 05/12: Brad Frazer Joins the Marketing Expedition Podcast: Privacy, Cybersecurity, and Protecting Your Brand
- 05/12: Overview of Advance Directives
- 05/08: Things to Consider When Employees Return to Work
- 05/01: IRS and DOL Jointly Issue Final Rule Extending Time Frames: Benefit Plans, Plan Participants and Beneficiaries
April 2020
- 04/30: Governor Little Announces Idaho Rebound Cash Grants Program
- 04/24: Advance Directives
- 04/10: Federal Reserve Releases Term Sheets for Main Street Lending New Loan Facility and Main Street Expanded Loan Facility programs
- 04/09: Impacts of the Coronavirus on School Bond Issues
- 04/02: Coronavirus and Business Interruption Insurance Coverage
- 04/02: Important Facts for Small Businesses to Know NOW About the Tax Features of the CARES Act
- 04/02: The United States Patent and Trademark Notice Extends SOME Deadlines in Response to the COVID-19 Outbreak
- 04/02: The Idaho Patient Act: What it means for Idahoans
March 2020
- 03/30: Employee Benefits Issues in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act)
- 03/27: Occupational Disease Claims in the COVID-19 Environment
- 03/26: Tax Updates – Tax Policymakers’ Responses to the Coronavirus
- 03/26: Inside Hawley Troxell’s response to COVID-19
- 03/25: Idaho’s Hospitals – What the Governor’s Waiver of DHW Rules Means to Your Facility
- 03/20: Force Majeure and COVID-19
- 03/19: The Families First Coronavirus Response Act
- 03/19: Employment Law and the Coronavirus
- 03/17: An Overview of Involuntary Mental Health Holds in Idaho
February 2020
- 02/03: The Utilization of Background Checks by Employers
January 2020
- 01/13: Year-End Tax Law Changes Require Special Attention
October 2019
- 10/24: Final Hardship Distribution Regulations Issued:Potential Plan Sponsor Action Necessary
September 2019
- 09/17: Trademarks as Collateral
August 2019
- 08/06: Compliance Assistance Guides Released by the OFCCP
July 2019
- 07/23: 3 Issues Companies With 401(k) Plans Must Have On Their Radar
June 2019
- 06/10: Getting the Most Bang for Your Buck Out of A Severance Release
- 06/03: “Exciting” Employee Benefit Developments for Employers and their Non-ERISA Counsel
May 2019
- 05/28: Social Media and the NLRA: Can An Employer Fire Someone Over Social Media Posts?
- 05/28: Department of Labor on Employer-Sponsored Volunteer Programs and Their Intersection With the FLSA
April 2019
- 04/26: Benefit Plan “Do” and “Don’t” Reminders
March 2019
- 03/19: Executive Compensation Update
- 03/19: When Works Enter The Public Domain, Everyone Wins
- 03/19: Revisting the Challenge to Idaho’s “Ag-Gag” Law
February 2019
- 02/19: USPTO Issues New Subject Matter Eligibility Guidance: Software Patents Are Dead! Long Live Software Patents!
January 2019
- 01/29: What to Look For in Employment Law in 2019
- 01/11: Psychological Exams and Personality Tests in Employment: A Fine Line
December 2018
- 12/21: A Few Year End Retirement Plan Action Items and Issues for Consideration
October 2018
- 10/29: Amendments to Municipal Securities Disclosure; What Lenders Should Know
- 10/24: 401(k) Plan Notice Issues of Which to Be Aware (or Beware)
August 2018
- 08/15: Idaho Power Company and PacifiCorp’s Rocky Mountain Power Predict Very Different Energy Futures for Idaho over the Next 20 Years
- 08/09: 360 Immersive: IP and the Business of Virtual Reality
- 08/07: The Supreme Court Eliminates the Physical Presence Requirement for Sales Taxation: The Effect On Idaho Law
- 08/01: Exercise Due Diligence When Selecting New Trademarks
June 2018
- 06/25: Important News For Employers Maintaining a Retirement or Medical Plan
- 06/21: Recent Developments For Retirement Plan Fiduciaries
May 2018
- 05/09: What the Medicaid Expansion Ballot Initiative Could Mean for Idaho
April 2018
- 04/07: Probate in Idaho
- 04/01: When A Construction Job Goes South: A Summary of Idaho’s Notice and Opportunity to Repair Act
February 2018
- 02/14: The New Qualified Business Deduction: A Key Feature of the Tax Law Changes in 2018
- 02/06: Food Date Labels and Hunger in America
December 2017
- 12/20: Here’s How to Make Sure Your Company’s Holiday Party isn’t a Sexual Harrasment Fiasco
- 12/04: Year-End Tax Planning Has Never Before Been More Important
October 2017
- 10/30: An Interview with Idaho State Tax Commission Chair Ken Roberts
- 10/27: Do I Need an Estate Plan?
- 10/23: RESPA Section 9 & Title Company Selection
- 10/23: Commentary on Financing of Public School Buildings
- 10/19: Preserving the Liability Shield in Closely Held Corporations and LLCs
September 2017
- 09/07: State Tax Amnesty Comes to Idaho
August 2017
- 08/22: In re Spanish Peak Holdings II, LLC: Lessons for Trustees and Lessees in Bankruptcy
- 08/10: The Continuing Conundrum of How to Exclude Goodwill in Unitary Property Taxation—and a Proposed Solution
July 2017
- 07/07: Protesting Audit Determinations by the Idaho State Tax Commission
May 2017
- 05/30: What the American Health Care Act Could Mean For Idaho
- 05/30: Plan for the Unexpected
- 05/01: Clarifying Commercial and Construction Lending Licensure Requirements
April 2017
- 04/11: Tips To Hiring The Right Real Estate Agent
March 2017
- 03/28: IRS Memorandum NQDC and FICA
- 03/23: Department of Labor’s Fiduciary Rule is on Unstable Ground
- 03/22: Bad News for Family Limited Partnerships – Code Section 2704 Proposed Regulations and Intra-Family Discounts
August 2016
- 08/18: New ALTA Land Survey Requirements Affecting Your Next Loan Transaction
- 08/12: Is Your LLC Interest a Security?
July 2016
- 07/21: Changes Are Ahead For Boise’s Impact Fees
- 07/07: Maintaining Your Business
June 2016
- 06/23: Exit Strategies in the Joint Venture
- 06/02: Who Paid You? Chapter 7 Trustees are Asking and Creditors Should Know
- 06/02: The Biggest Legal Risk You Never Heard Of
May 2016
- 05/03: Changes Ahead for the Fair Labor Standards Act
March 2016
- 03/09: The Probability Of Lower IRS Budgets Is That A Good Thing?
February 2016
- 02/22: Is Your LLC Ready For The New IRS Audit Rules?
- 02/15: Trade Secrets Add Value To Your Company
- 02/10: Moving Towards a Workable Definition of ‘Community’ After Bybee v. Gorman
January 2016
- 01/27: New Partnership Tax Audits
- 01/19: Plan Now For Your Exit With Intangible Assets
- 01/16: Short-term Rentals Are All The Rage
- 01/11: Turn Your Idea Into Reality
- 01/09: Secured Creditors Receive the Benefit of Their Bargain in Chapter 11
November 2015
- 11/11: Partnership Tax Provisions Of The Bipartisan Budget Act Of 2015
- 11/04: Food Security Act of 1985: Determining Where Farm Products are Produced
October 2015
- 10/30: Don’t Lose Those Patent Rights
- 10/30: FATCA Reporting Has Arrived
- 10/09: “Software Patents Are Dead! Long Live Software Patents!”
- 10/05: “Underwater” Lienholders Breathe Easy, You’re Still “Secured” by 11 U.S.C. § 506(d)
- 10/05: What’s In A Name?
September 2015
- 09/09: IBR Announces 2015 Leaders in Law
- 09/01: Family Businesses And Pending § 2704 IRS Regulations
August 2015
- 08/27: How Important Is A Trademark?
July 2015
- 07/28: IBR Features Article by Brad Frazer – So You Have a Business Idea: Now What?
- 07/22: Cybercurrency And The Bank Secrecy Act
June 2015
- 06/29: Two Recent Case Summaries (or How You Might End Up Paying Your Employees’ Taxes)
- 06/29: Legislative Update: Many Changes to Idaho’s Statutory Structure
- 06/26: King v. Burwell: Obamacare Survives Another Challenge
- 06/25: IBR features Article by Tom Mortell – Health Care Quality is a Business Issue
- 06/03: IBR Features Article by Tom Mortell – Idaho’s Telehealth Access Act: Another Step Toward Reform
May 2015
- 05/28: Belmont Stakes-Triple Crown Edition
April 2015
- 04/29: Do The Right Deed
- 04/17: Protecting Your Domain Name
March 2015
- 03/26: Commercial Real Estate Due Diligence
- 03/18: Be Aware of Foreign Account Disclosure Requirements
February 2015
- 02/27: ISB Features John Ashby’s Article “EEOC Enforcement Guidance Expands Protections Against Pregnancy Discrimination”
- 02/26: ISB Features Article “A Sea-Change Year for Federal Contractor Employers: Revised Regulations and New Executive Order Obligations”
- 02/26: IBR Features Article by Tom Mortell – Medicaid Redesign Is Important For Idaho’s Businesses
- 02/18: Idaho Statesman features article “Why Idaho should ease retail limits on breweries”
- 02/10: Which Breweries Can Open Brew Pubs?
- 02/10: IBR Features John Ashby’s article “Is using social media in a hiring decision worth the risk?”
January 2015
- 01/23: Planning for the New Year
- 01/16: Public Beer Sampling Now Permitted
- 01/16: When Workers Use Social Media To Harm A Former Employer
December 2014
- 12/29: Why Bars and Restaurants Mark Their Tap Handles
- 12/18: The Valuation Conundrum
- 12/01: Is Your Company a Federal Subcontractor (and Affirmative Action Employer)?
November 2014
- 11/11: Executive Protection Basics: The Business Judgment Rule
- 11/11: IBR Features Article On Health Insurance Rebates: What Should Employers Do With The Money?
- 11/04: Protect Your Work, Be It A Novel Or A Tumblr Post
October 2014
- 10/01: Developing an Executive Protection Plan Part IV: Advancement of Expenses
September 2014
- 09/17: How to Sell Wine Online
- 09/04: Developing an Executive Protection Plan Part III: Indemnity
- 09/02: Municipal Golf Course Privatization and Labor Law
- 09/02: USDA Launches New Dairy Insurance Program
August 2014
- 08/20: Developing an Executive Protection Plan Part II: Exculpation
- 08/18: Decision Grants Priority to Agister Liens Over Prior Perfected Security Interests in Idaho
July 2014
- 07/24: IBR Features Article by Tom Mortell on Health Care Reform – Idaho’s Physician Shortage and Telemedicine
- 07/03: Developing an Executive Protection Plan
June 2014
- 06/30: When Does Leave (as an ADA accommodation) Become Unreasonable?
- 06/30: Idaho Enacts Important Sales Tax Law Affecting Software
- 06/23: Through the Looking Glass? No. Alice Takes on Software Patents
- 06/04: Is Attendance at Work an Essential Job Function Any More?
May 2014
- 05/28: Preparing for a Business Divorce: Deadlock and Related Buyout Provisions in LLCs
- 05/22: To GMO or Not to GMO: A Nationwide Debate
- 05/20: FDIC Insured vs. Insured Exclusion
- 05/05: New IRS Directive Will Benefit State Credit Unions
- 05/02: Banking Regulators Warn on Technology Risks
April 2014
- 04/22: Personal Liability Under the Idaho Sales Tax Act
March 2014
- 03/31: Negotiating with the Private Equity Buyer: Suggestions for the Continuing Management of the Selling Business
- 03/31: Employment Background Check Tips from the EEOC and FTC
- 03/24: IBR Features Attorney Article About Health Care Reform and the 60 Day Repayment Rule
- 03/24: Separation/ Severance Agreements and the EEOC
- 03/19: Potential Changes Coming to the White-Collar Overtime Exemptions
- 03/19: Loss Payee vs. Lenders Loss Payee
- 03/10: EEOC Charge Statistics for 2013
- 03/04: Be Careful of Unpaid Interns and Volunteers
February 2014
- 02/28: Negotiating with the Private Equity Buyer: Suggestions for the Owner of the Selling Business
- 02/13: Reviewing and Updating the Responsible Party for Your EIN
- 02/13: Can a Temporary Impairment Qualify as an ADA Disability?
- 02/10: Fannie Mae Creates Appraiser Blacklist
- 02/10: EPA’s New Standard For Environmental Assessments and Applicability to Secured Lenders
- 02/10: Idaho Decision Extinguishes Priority for Ag Commodity Producers/Dealers in Livestock
- 02/06: Are Employees Taking Advantage of FMLA Leave to Take Family Vacations?
- 02/05: Place the IP Horse Before the VC Cart – and the Money Will Come to You
January 2014
- 01/27: Volcker Rule Amended to Exempt Trust-Preferred CDOs
- 01/23: Federal Financial Institutions Examination Council Releases Social Media Guidelines
- 01/10: The Insured vs. Insured Exclusion Can Exclude D&O Coverage in an Action by the FDIC
- 01/07: Banks Should Beware the Regulatory Exclusion in D&O Insurance Policies
- 01/02: Does Saying, ‘I’m Sorry’ Help?
December 2013
- 12/18: Employers May be Eligible for Payroll Tax Refund on Severance Benefits
- 12/16: Beware the Short Shelf-Life of Your Liquor License
- 12/12: Ninth Circuit Affirms Attorneys’ Fees of Nearly 24 Times Jury Award
- 12/05: Farm Bill Indecision: Affecting Both Producers and Consumers
- 12/03: California Operating Agreements Should be Reviewed Due to New Act
November 2013
- 11/27: Crowdfunding and Other Options for Idaho Entrepreneurs
- 11/21: Employer-Provided Spousal Benefits Face Different Requirements From State to State
- 11/01: Can an Employer Impose Confidentiality in Employee Investigations?
October 2013
- 10/29: Vintners and Brewers Beware of Ag Liens
- 10/25: Unique Challenges of Family Businesses
- 10/24: Home Mortgage Disclosure Compliance Made Priority
- 10/17: Effect of DOMA Invalidation on Employment, State, and Federal Taxes
- 10/01: EEOC Responds to Attorneys General’s Criticisms of Its Criminal Background Guidance
September 2013
- 09/27: Recent Delaware Case Highlights Important Conflict Between VC Directors and Common Stockholders
- 09/23: DOMA Guidance Affects Idaho Employers
- 09/20: Idaho Farmers Face Damaging Proposed Regulations
- 09/20: New Regulations for Using Gluten-Free Labels
- 09/17: Minimum Wage and Overtime Changes Affect Home Health Care Industry
- 09/03: Health Care Reform and Idaho’s Nonprofit Hospitals
August 2013
- 08/28: A Partner May be an Employee for Equal Employment Opportunity Laws
- 08/20: The Importance of Updating Employee Handbooks
- 08/20: New Developments in the Use of Arrest and Conviction Records in Hiring
- 08/14: HIPAA Compliance Deadline Next Month
July 2013
- 07/31: Does Your New Business Need a Liquor License? If So, Here Are a Few Things You Should Know
- 07/30: The Importance of a Clear Grape Purchase Agreement
- 07/24: The Difference Between a Brewpub and a Microbrewery
- 07/18: Is It Fair Use? Seven Questions to Ask Before Using Copyrighted Material
- 07/17: IRS Announces Delay in Key Affordable Care Act Reporting Requirement
- 07/17: How Idaho’s Beer Distribution Scheme Works for Out-of-State Breweries
- 07/11: Employers Should Review Benefit Plans in Light of Invalidation of DOMA
June 2013
- 06/26: Trademark Is Not a Verb: Guidelines From a Trademark Lawyer
- 06/24: Idaho’s Health Insurance Exchange Onward and Upward
- 06/24: Health Care Reform Compliance for Employers: Hidden Perils of the Shared Responsibility Requirements
- 06/24: The Other Side of Health Care Reform
- 06/14: Mediation and Probate Disputes
May 2013
- 05/24: The EEOC Signals a Renewed Focus on Genetic Discrimination
- 05/03: Idaho’s Employers Have a Stake in Medicaid Expansion
April 2013
- 04/30: Considering Arrests and Conviction Records in Employment Decisions
- 04/12: Idaho’s Health Insurance Exchange: What’s Next?
March 2013
- 03/20: The S Corporation Loophole in the 2013 Medicare Surtax and Disregarded Entity Owners
February 2013
- 02/28: Are Annual Minutes Required?
- 02/22: Health Care Reform Article Featured in IBR
- 02/19: Idaho Technology by Rick Smith and Brad Frazer: Cloud computing tax will harm growing tech economy
- 02/07: Deadline Delayed for Health Care Reform Notice to Employees
January 2013
- 01/31: Are your Promissory Notes Considered Securities Under the Securities Act of 1933?
- 01/18: Idaho Human Rights Commission Statistics for Fiscal Year 2012
December 2012
- 12/31: Health Plan Sponsors Should Prepare for a $63 per Participant Fee in 2014
November 2012
- 11/29: Do You Need to File a Foreign Entity Ownership Return?
- 11/26: Wine Sellers Can Serve Samples to Win Over Customers
- 11/20: What You Can Do with an Idaho Winery License
- 11/12: Employers Should Review Employment Agreements Before the End of the Year for Compliance With Section 409A
- 11/08: Employer Health Care Reform Responsibilities Through 2013
October 2012
- 10/23: Successful Sale of Bonds Saves Coeur d’Alene Taxpayers Millions in Interest
- 10/18: Why Idaho Businesses Should Care Whether Idaho Establishes a State-Based Health Insurance Exchange
- 10/16: Copyright Q&A With Partner Brad Frazer
September 2012
- 09/28: New Public Company Rules on Executive Compensation Will Affect Best Practices for Private Companies
- 09/19: Possible Peril in Outsourcing Your Retirement Plan
- 09/10: Private Acquisition Agreements: Survival Periods
August 2012
- 08/30: Have You Formed a Partnership Without Knowing It?
July 2012
- 07/31: Idaho or Delaware? That is the Question
- 07/24: New Domain Names Mean New Trademark Woes
June 2012
- 06/27: Notification of Employee Rights Under the National Labor Relations Act – A Status Report for Employers
- 06/27: An Introduction to the Jumpstart Our Business Startups (JOBS) Act
- 06/26: NLRB Launches Webpage Describing Protected Concerted Activity
- 06/14: The Resurgence of the Responsible Corporate Officer Doctrine
- 06/13: Idaho’s Peer Review Privilege — Lessons Learned
- 06/07: Unpredictable Attendance – Requirements Under the Americans with Disabilities Act
May 2012
- 05/29: Participant Fee Disclosures Under ERISA
- 05/11: CMS Change to Hospital Conditions of Participation Requires Medical Staff Membership on Hospital Boards
- 05/09: Your Social Media Policy May Violate The NLRA
March 2012
- 03/28: New, Loosened Restrictions on Securities Offerings by Small Idaho Businesses
February 2012
- 02/28: Using Term Sheets to Save Time and Money
- 02/24: Health Insurance Exchanges – What Idaho’s Health Care Providers Should Know
- 02/14: Providing Interpreters
January 2012
- 01/31: Important Risks to Consider When Using Social Media in Hiring
- 01/19: Audit Your Physician Contracts: Avoid Stark and Anti-Kickback Repayments
December 2011
- 12/29: What’s in an Assumed Business Name?
- 12/20: Is Your HIPAA Authorization Valid?
November 2011
- 11/30: Gifts to Patients and Potential Referral Sources
- 11/30: Best Practices for Non-Profit Directors
- 11/20: Consent for Treatment by Minors
October 2011
- 10/27: Problem Employees and the Hazards of Disregarding ERISA Information Requests
- 10/20: Pitfalls of Practitioner Compensation
- 10/11: Response to “Critique of the Idaho Uniform Revised Limited Liability Company Act”
- 10/07: Conducting Board and Shareholder Meetings through Electronic Means
September 2011
- 09/20: Do You Have Valid Business Associate Agreements?
August 2011
- 08/31: Service Provider Fee Disclosures Under ERISA
- 08/20: Professional Courtesy Problems
July 2011
- 07/27: How to End Your LLC Marriage
- 07/20: Responding to Subpoenas
June 2011
- 06/27: Open Source is Not Public Domain: Evolving Licensing Philosophies
- 06/20: Physician Contracts: Navigating Anti-Kickback and Stark Laws
- 06/01: Is Your Social Media Policy Overbroad?
May 2011
- 05/20: Medical Liens Under Idaho Law
- 05/01: Modern Communication Methods Affect Contractual Protections
April 2011
- 04/01: Estate, Gift, & GST Tax Law Under the 2010 Tax Relief Act
March 2011
- 03/20: HIPAA Penalties Now Mandatory for Willful Neglect
- 03/01: Use of Forum Selection Clause in Corporate Context
February 2011
- 02/23: Accountable Care Organizations: Status Update
- 02/20: Beware Excluded Entities: Check the LEIE
- 02/01: Avoiding Buyer/Seller Mistakes
January 2011
- 01/20: The New Stark Self-Disclosure Protocol
- 01/01: Recent Example Demonstrates Danger of New Idaho LLC Act
September 2010
- 09/01: Content of Board of Director Minutes
August 2010
- 08/01: Immigrant Investment Program from the Past Provides Present Financing Opportunities for Idaho Businesses
July 2010
- 07/01: Health Care Reform and Idaho’s Non-Profit Hospitals
- 07/01: Proposed HIPAA Changes: Business Associate Requirements and More
June 2010
- 06/01: Do you own or operate an Idaho LLC formed before July 1, 2008?
May 2010
- 05/01: Federal Estate Tax Changes for 2010
April 2010
- 04/01: Health Care Reform: Important Fraud and Abuse Provisions for Providers
- 04/01: Health Care Reform Provides Tax Credits for Small Businesses NOW
March 2010
- 03/01: Health Care Reform Resources
- 03/01: Paying Unregistered Finders to Raise Capital for Your Company is Generally Illegal
February 2010
- 02/01: Amending Business Associate Agreements: Wait for New Regulations
- 02/01: Privacy Breach Notification Rules: OCR to Begin Imposing Penalties for Failure to Comply
- 02/01: IRS Begins Employment Tax Audits
January 2010
- 01/01: The Ever-changing Corporate Boardroom
September 2009
- 09/11: Fiduciary Duties in Limited Liability Companies
August 2009
- 08/05: Hawley Troxell Completes First QSCB Bond Issue in Idaho
February 2009
- 02/23: Why Businesses Should Care about Copyright Issues
May 2007
- 05/23: Frazier Further Restricts Local Governments’ Ability to Finance Public Projects

Hawley Troxell

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