Superior Court Recognizes Breach of Fiduciary Duty Against State and Contractors in Cases Involving Failure to Protect Children
Senior litigation shareholder Mike Lewis published the following piece in the NH Bar News on developing trends in the area of state civil rights practice, focusing on two major decisions issued by the NH Superior Court in the past year. Attorney Lewis describes and examines how these decisions apply the doctrine of fiduciary duty. He […]
New Hampshire Commission Rejects Worldwide Reporting
On November 1st, the Commission on Worldwide Reporting for Unitary Businesses Under the Business Profits Tax issued its Final Report recommending against the removal of the water’s edge limitation and the adoption of worldwide reporting for purposes of combined reporting under the Business Profits Tax. The Commission was born out of House Bill 102 from the 2022 legislative session, codified at RSA 77-A:23-b, but substantive working sessions didn’t begin until this past fall. Testimony from the Council on State Taxation (COST) and the DRA were instrumental in informing the Commission of the unique and specific manner in which New Hampshire already captures and taxes a significant amount of foreign source income, including foreign dividends, Subpart F and GILTI.
Maine Modifies Net Energy Billing Programs
Eric Asquith and Chuck Willing discuss a change in law affecting eligibility of renewable energy projects over 1 megawatt for Maine’s net energy billing programs.
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NH Supreme Court Extends Equal Protection to Children in Litigation Against DCYF
Michael S. Lewis publishes a piece in the NH Bar News on a recent decision conferring constitutional rights on the victims of child abuse and neglect in New Hampshire.
RYP’s Mike Lewis and Cassy Moran’s Victory for Free Speech
In an opinion released April 17, 2023, the Rockingham County Superior dismissed a 396-page defamation lawsuit against an RYP client who reported sexual assault allegations to a local media organization. The motion to dismiss filed on behalf of our client argued that the statements she made to the media were protected by the state and […]
Ruling raises the question: What isn’t an enforceable web-based contract?
Senior litigator Michael S. Lewis, also an adjunct contracts law professor who has published scholarship in the subject area, analyzes a recent federal court decision considering the enforceability of the terms and conditions of a web-based consumer-facing platform. Lewis notes the need for attorneys and web designers to be on the same page with regard […]
NLRB Order Changes Rules on Severance Agreements
The NLRB recently issued a ruling that reinstated the strict traditional rule that employer-offered severance agreements cannot be conditioned on certain non-disparagement and confidentiality provisions.
FTC Takes Aim at Non-Compete Clauses
On January 5, 2023, the Federal Trade Commission published a proposed rule that would ban (and importantly, nullify existing) non-compete agreements with limited exceptions. The rule would go into effect 60-days after it becomes final. Employers would have 180-days after publication of the final rule to comply. Under the proposed rule, a “non-compete clause” includes […]
RYP’s Kathryn Michaelis Speaks at New England State and Local Tax Forum
On November 16, 2022, the New England State and Local Tax Forum held its 11th annual conference in Newton, Massachusetts. RYP’s Kathryn Michaelis presented an update on New Hampshire and Vermont state tax developments. Michaelis is the Vice President of the Forum, which is a non-profit organization dedicated to state tax education in New England […]
Vermont Enacts Major Corporate Tax Reform Package
After significant debate in the Vermont legislature, a major corporate income tax reform bill was passed this year, impacting corporations for tax years beginning on or after January 1, 2023. Five major changes were enacted, namely: (1) a shift from a three-factor formula to a single sales factor, making Vermont the last state in New […]