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Member Articles


Davidson v. Henkel: A Painful Reminder of the Special Rules for FICA Taxation of Nonqualified Deferred Compensation

  Contact: Robert Browning; Spencer Fane Britt & Browne LLP (Missouri, USA) Most employers (or their payroll systems) properly calculate, withhold and pay the federal employment taxes that are due on the current c ...

Employees Accepted Arbitration Program by Failing to “Opt-Out”

Contact: Frank Neuner; Spencer Fane Britt & Browne LLP (Missouri, USA) Many companies have adopted programs that call for disputes with their employees to be resolved by an arbitrator, rather than a judge or a jury. As ...

Do LLC's Need Operating Agreements?

Contact: Adam LaBoda; Spencer Fane Britt & Browne LLP (Missouri, USA) Did you know that most states do not require that a limited liability company adopt a formal operating agreement? In fact, only a five states, includ ...

Estate Planning Lessons Learned from Downton Abbey

Contact: Megan L.W. Jerabek; von Briesen & Roper, s.c. (Wisconsin, USA) Spoiler Alert: This Estate Planning Update references details from Season 4 of Downton Abbey that is currently airing on PBS. While the ...

The TPG Case – The Total Price Grapnel!

Contact: Tony Stumm; Carter Newell (Queensland, Australia) Introduction On 12 December 2013, the High Court of Australia handed down a decision which completely destroyed the 2010/2011 marketing campaign of intern ...

Be Prepared for the Australian Privacy Principles

Contact: Stephen Hughes and Lara Radik; Carter Newell (Queensland, Australia) From 12 March 2014, a new set of Australian Privacy Principles (APPs) will commence operation. In general terms, the APPs will apply to ...

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