It is well-settled that, in most states, completed inter vivos gifts are deemed irrevocable, even in circumstances where the donor’s relationship with the donee later deteriorates or the purpose of the gift dissipates. “Many gifts are made for reasons that sour with the passage of time. Unfortunately, gift law does not allow a donor to…
EMPLOYMENT: LGBTQ Employees Are Protected by Federal Antidiscrimination Statute, Supreme Court Holds
An employer that discharges an individual for being LGBTQ violates Title VII of the Civil Rights Act of 1964, the Supreme Court held 6-3 in one of the last decisions of its October 2019 term. Bostock v. Clayton County, Georgia, 140 S. Ct. 1731, 207 L. Ed. 2d 218 (2020). Title VII contains the well-known…
CONTRACTS AND COVID: Emergency Orders and Delayed/Excused Action
With the spread of COVID-19, most jurisdictions have declared a state of emergency and/or issued executive orders curtailing daily life. See, e.g., Cal. Exec. Order N-33-20 (Californians must “stay home or at their place of residence except as needed to maintain continuity of operations of the federal critical infrastructure sectors”); D.C. Mayor’s Order 2020-054 (District…
INSURANCE | Business Interruption – COVID-19 Claims
During this pandemic, many business owners believed that valuable coverage they had purchased for the businesses would provide a source of some financial security. Prudent business entities purchased business interruption coverage to “indemnify the insured against losses arising from the inability to continue the normal operation and functions of the busines, industry, or other commercial…
Contract Excuses and the COVID-19 Pandemic
The economic fallout from the COVID-19 pandemic and the sudden and worldwide shuttering of large and small businesses may be felt for a long time. One of the resulting issues is the applicability of a force majeure clause, or common law impossibility, frustration of purpose or commercial impracticability excuses for contract performance and obligations. Force…
Release of Trustee from Liability for Retaining an Investment
Trusts It is not uncommon for trustees of trusts to encounter beneficiaries that pressure them into retaining a particular asset or investment even though the retention thereof might pose an unreasonable risk with respect to the performance of the overall portfolio and subject the trustee to potential liability to the beneficiaries for breach of the…
RECENT LEGISLATION PROVIDES CORONAVIRUS RELIEF FOR THE AMERICAN WORKFORCE
On March 18, 2020, the federal Families First Coronavirus Response Act of 2020 (Families First Act) [Pub. L. No. 116-127] was signed into law. The measure is the second in a series of recent legislative attempts to ameliorate the adverse health and economic effects of the novel coronavirus COVID-19 in the United States. The Act…
When Can an Employer Require an Employee to Undergo a Medical Exam Under the ADA?
Title I of the Americans with Disabilities Act (“ADA”), 42 U,S.C. §§ 12111-12117, makes it unlawful for an employer to “require a medical examination” or to “make inquiries of an employee as to whether such employee is an individual with a disability or as to the nature or severity of the disability, unless such examination…
Estate Planning: Lifetime Gifts of Closely Held Business Stock to Family Members
“Rather than disposing of stock in a closely held business (by sale or corporate reorganization) at retirement the retiree may decide to transfer all or a portion of the stock by gifts to various family members.” Streng & Davis, Tax Planning for Retirement 7.05[1] (Thomson Reuters Tax and Accounting 2018). Three important objectives can be…
Disability Discrimination in Employment: Health Care Employer Could Condition Employment on Health Screening and Vaccination
The Americans with Disabilities Act (“ADA”) prohibits covered employers from discriminating against qualified individuals on the basis of disability in regard to job application procedures, the hiring, advancement, or discharge of employees, employee compensation, job training, and other terms, conditions, and privileges of employment. 42 U.S.C. § 12112(a). This prohibition against discrimination can apply to…