By Alicia J. Samolis On Friday, Governor Charlie Baker signed into law An Act (the “Act”) relative to the judicial enforcement of noncompetition agreements that fundamentally changes the way noncompetition agreements are regulated in Massachusetts. The Act severely limits the use of agreements signed after October 1, 2018 which restrict an employee’s or independent contractor’s ability to...

By Russell J. Stein Overview On Wednesday August 8, 2018, the IRS issued proposed regulations under Section 199A of the Income Tax Code (the “Proposed Regulations”) governing the new 20 percent deduction from income from certain pass-through entities enacted as part of the Tax Cuts and Jobs Act of 2017. The Proposed Regulations add some...

On July 31, the Massachusetts Legislature passed an omnibus economic development bill. Of major significance, the bill contains provisions that fundamentally change the way employee noncompetition agreements are regulated in Massachusetts. While the legislation does not abolish noncompetition agreements in the Commonwealth, the legislation substantially limits the terms upon which employers can enter into noncompetition agreements with...

By Alicia J. Samolis and Michael A. Gamboli The much anticipated Rhode Island Sick and Safe Leave Time Law (the “new law”) will go into effect next week and impacts virtually all Rhode Island employers. While the Rhode Island Department of Labor and Training has indicated that they will not enforce fines contained within the...

Overview On Wednesday June 21, 2018, the U.S. Supreme Court released its decision in South Dakota v. Wayfair, Inc., et. al., (585 U.S.  __ (2018)) holding that South Dakota’s sales tax statute does not violate the Commerce Clause of the U.S. Constitution. The decision opens up the door for states to tax out-of-state sellers including sales over...