My law partner, David Gair, and I recently wrote a paper regarding the energy-efficient commercial building tax deduction (IRC § 179D). The upshot is that the Consolidated Appropriations Act of 2021 recently made this deduction permanent. As discussed in much more detail in the paper, 179D allows for a tax deduction of up to $1.80
Texas surety law contains obscure procedural rules that can have outsized consequences. Chapter 43 of the Civil Practice and Remedies Code is an important example.
Continue Reading Obscure But Important Surety and Guarantee Rules
Co-author: Michael Kelsheimer
If you compile recent headlines, you’ll know the President has implemented two immigration bans, is challenging so-called “Sanctuary Cities” that do not help Federal immigration enforcement, has instructed government agencies to become more aggressive in enforcement of immigration laws, and is already reviewing proposals to strengthen the border wall. On top of this, the E-Verify program for verifying worker status is likely to become mandatory.
Further, employers who try to do it right by using the H-2B program have been dealt a stiff blow. The Returning Worker Program, which dramatically extended the stingy 66,000 nationwide cap on H-2B non-immigrant workers, has not been renewed. The H-2B cap has already been reached for 2017, so the hope for help there is gone.
Continue Reading ICE is coming for Undocumented Workers – How to Prevent Corporate Frostbite
Most commercial construction contracts contain a “No Damage For Delay” Clause and most contractors mistakenly believe they are Kings X for any potential claims related to delay caused by an owner or original contractor. While nearly every commercial construction contract contains the same or similar provisions, it is important to keep in mind they all have different authors, which means typically no two clauses are ever drafted the same.
This is particularly important when it comes to “No Damage For Delay” Clauses as the actual breadth of the language and scope will set the tone for their enforcement or circumvention. There are several common law exceptions to “No Damage for Delay” clauses recognized in Texas, which may be neutralized or ignored by the particular language of a “No Damage for Delay” Clause.
Continue Reading How to Circumvent “No Damages for Delay” Clauses
A recent article in the Wall Street Journal discussed the rise in litigation regarding covenants not to compete, along with a summary of the positives and negatives of these covenants. For good or bad, a covenant not to compete is enforceable in Texas if it is ancillary to, or part of, an otherwise enforceable agreement at the time the agreement is made, but only to the extent that the covenant contains limitations as to time, geographical area, and scope of activity to be restrained that are reasonable and do not impose a greater restraint than is necessary to protect the goodwill or other protectable interests of the employer.
Continue Reading 10 Drafting Tips for Covenants Not to Compete