Monthly Archives: April 2019

WHAT TAX-EXEMPT ENTITIES WITH NO MILLION DOLLAR PLUS EMPLOYEES SHOULD KNOW ABOUT SECTION 4960 EXCISE TAXES

The Tax Cuts and Jobs Act of 2017 added several new provisions to the Internal Revenue Code (the “Code”) which impose new excise taxes on tax-exempt entities. One of these new provisions is Code Section 4960, Tax on Excess Tax-Exempt Executive Compensation. Code Section 4960 imposes excise taxes on certain compensatory payments to certain employees…

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You Can Choose Your Friends, But ….

The U.S. Constitution protects a government employee from retaliation by his or her governmental employer because the employee exercised rights protected by the First Amendment.  Some years ago the Connecticut Legislature decided to extend similar protection to private employment, which is not directly covered by the Constitution.  Connecticut General Statute 31-51q prohibits any employer, public…

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Latest Developments from the Connecticut General Assembly: The Labor and Public Employees Committee Addresses Public Employee Union Membership Issues

At its March 21, 2019 meeting, the General Assembly’s Labor and Public Employees Committee voted favorably on and advanced out of committee House Bill No. 6935 (“An Act Concerning The Right Of A Public Employee To Join Or Support A Union”). On its face, this bill appears to be in response to the U.S. Supreme…

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