Supreme Court Overhauls Service Rules

By Adrienne Griffis

On June 21, 2018, the Arkansas Supreme Court issued several per curium orders containing significant updates to the Arkansas Rules of Civil Procedure and associated Administrative Orders. Arkansas litigators should pay particular attention to the following changes, which will affect routine tasks and forms, particularly regarding initial service upon a defendant. [More]

Business Should Exercise Caution With Unpaid Internships

The Fair Labor Standards Act ("FLSA") generally establishes mandatory minimum wage and maximum hour requirements for most employees in the United States. Generally, an individual is an employee under the FLSA if an employer permits the individual to work in the interest of the employer. Until recently, the Department of Labor's test for determining whether an unpaid intern was really an employee who should receive at least minimum wage under the FLSA was quite rigid and difficult to meet. Businesses planning to implement an unpaid internship program or with an existing internship program should be aware that in January, 2018, the Department of Labor ("DOL") issued a new more flexible test for determining whether an unpaid intern working for a for-profit employer is entitled to minimum wage under the FLSA. [More]

Column on State Tax Risk Management for Startups Published in JMTI

Technology startups present a recipe for difficulties in the world of state and local taxes (SALT): new services and business models, broad national or worldwide markets, and limited resources for compliance. As a successful start-up scales, SALT exposures become material, and particularly when heading towards the due diligence scrutiny associated with an exit. [More]