The Beggs & Lane Blog

Arraignment in Federal Court – What to Expect

If you or someone you know has been arrested on a  federal criminal charge, you know that everything seems to happen very quickly.  Typically, in the days after the arrest,  a criminal defendant must attend an arraignment. What is an arraignment? An arraignment is a relatively short proceeding in which the prosecutor informs the defendant of the criminal charges against the defendant and the defendant enters a plea—guilty or not guilty—to the charges.  The arraignment is heard before a Magistrate Judge of the U.S. District Court. Pursuant to Rule 10, Federal Rules of Criminal Procedure,  the arraignment must be conducted [...]

By |September 22nd, 2021|Categories: Blog|0 Comments

COPYRIGHT LAW UPDATE: Congress Passes CASE Act of 2020 To Create Copyright Small Claims Tribunal

By Stephen D. Wilson | December 22, 2020  On December 21, 2020, Congress passed the Copyright Alternative in Small-Claims Enforcement Act of 2020 (CASE Act), as part of the Consolidated Appropriations Act, 2021. The CASE Act provides a voluntary small claims system to adjudicate copyright infringement claims that do not exceed $30,000. The CASE Act is intended to provide a lower-cost alternative to copyright infringement litigation in federal court. The Act directs the United States Copyright Office (USCO) to establish a new Copyright Claims Board (CCB) within one year of enactment (unless the Register of Copyrights extends the deadline for [...]

By |December 28th, 2020|Categories: Blog, Intellectual Property|0 Comments

CARES Act – Net Operating Losses

On March 27, 2020, Congress passed the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) to provide relief for the acute economic fallout from the coronavirus (COVID-19) pandemic. The CARES Act, among other things, aims to provide significant aid to businesses and employees. One of the key business tax provisions relates to the operating losses for corporations and partnerships. Corporate Net Operating Losses - Limitations and Carrybacks. ·         Prior to the enactment of the CARES Act, corporate net operating loss (“NOL”) carryforwards were deductible only to the extent of 80% of taxable income, and NOLs generally could not be [...]

By |April 9th, 2020|Categories: Blog|0 Comments

UPDATED Families First Coronavirus Response Act

Families First Coronavirus Response Act  Emergency Paid Sick Leave Act and the Family and Medical Leave Expansion Act    Last Updated: April 7, 2020  Summary: Starting for any leave on or after April 1, 2020, Employers with fewer than 500 employees are required to provide paid, protected leave to employees who are unable to work, whether at the workplace or remotely, as follows:   Employees who need leave from work for the following reasons related to the Coronavirus are entitled to up to 2 weeks of 100% paid leave that is in addition to whatever other leave they may have accrued:   Subject to a government [...]

By |April 8th, 2020|Categories: Blog|0 Comments

Paycheck Protection Program (CARES Act)

Paycheck Protection Program Part of the CARES ACT (Coronavirus Aid, Relief, and Economic Security Act) Enacted Friday, March 27, 2020 Last Updated: April 7, 2020 Summary: Private lenders are offering Small Business Administration (SBA) low interest loans requiring no collateral, no personal guarantees, 6 month to 1 year payment deferrals, and substantial loan forgiveness, which makes the loans wholly or partially “free money” in a sense.  The program is funded with 350 Billion Dollars offered on a first come, first serve basis.  The last date for loans is June 30, 2020, but the money may be gone before the end of June. Who is [...]

By |April 8th, 2020|Categories: Blog|0 Comments

Employee Retention Credit

The IRS has provided advice for employers on how to claim an employee retention credit on quarterly Form 941 under the coronavirus stimulus legislation. The refundable tax credit is equal to 50% of qualified wages paid to employees after March 12, 2020, and before January 1, 2021. If an employer paid any qualified wages between March 13, 2020, and March 31, 2020, inclusive, include 50% of those wages together with 50% of any qualified wages paid during the second quarter of 2020 on the second quarter Form 941, 941-SS, or 941-PR to claim the employee retention credit, the IRS stated. [...]

By |April 7th, 2020|Categories: Blog|0 Comments
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