Washington, D.C. of counsel Thomas M. Johnson, Jr. is the author of "Ambushing Employers’ Speech Rights" [PDF] published in the April 16, 2015 issue of the Wall Street Journal.
Article | April 16, 2015
Munich partner Markus Nauheim and of counsel Birgit Friedl are authors of “Germany’s New Hammer to Glass Ceilings,” [PDF] published on April 15, 2015 by Private Funds Management.
Article | April 15, 2015
On April 10, 2015, the United States Court of Appeals for the Sixth Circuit issued its much-anticipated en banc decision in Equal Employment Opportunity Commission v. Ford Motor Company. In the decision, the Sixth Circuit ruled that, under the Americans with Disabilities Act ("ADA"), physical attendance is an essential function of most jobs and thus employers generally need not provide unpredictable telecommuting arrangements as an accommodation. In affirming the District Court's opinion granting summary judgment to Ford, the Sixth Circuit clarified that an employee's subjective testimony alone is insufficient to raise a genuine issue of material dispute, and confirmed that an employer's judgment regarding essential job functions will be respected when it is "job
Client Alert | April 13, 2015
New York associate Gabrielle Levin is the author of "Lawson v. FMR LLC: One Year Later" [PDF] published in the April 3, 2015 issue of Bloomberg BNA Daily Labor Report.
Article | April 3, 2015
On April 1, 2015, the Securities and Exchange Commission announced its first enforcement action against a company for including "improperly restrictive language in confidentiality agreements," SEC Press Release 2015-54, which the SEC asserted "impede[d]" employees from reporting possible securities violations to the Commission.
Client Alert | April 2, 2015
Earlier today, the Internal Revenue Service published in the Federal Register final regulations under Section 162(m) of the Internal Revenue Code (the "Code"). Code Section 162(m) limits the ability of public corporations to deduct compensation paid to any covered employee to the extent that such compensation exceeds $1,000,000 in any taxable year. For purposes of this rule, a public company's "covered employees" generally include the company's named executive officers (other than the company's chief financial officer) as reported to the company's shareholders under the Securities Exchange Act of 1934.Code Section 162(m)(4)(C) provides an exception from the $1,000,000 deduction limit for "performance-based" compensation that meets the requirem
Client Alert | March 31, 2015
Concerns about cybersecurity and data privacy have exploded into the public consciousness in recent years, accompanied by a host of new and rapidly developing legal issues.
Client Alert | February 17, 2015
The Paris office of Gibson Dunn is pleased to provide this legal and regulatory update covering France for the second semester of 2014.
Client Alert | January 23, 2015
2014 saw a flurry of activity in response to an increase in threats to U.S. trade secrets. Both the House of Representatives and the Senate introduced bipartisan amendments to the EEA that would create a federal civil cause of action for the misappropriation of trade secrets. The Department of Justice secured the first-ever indictment against foreign government actors for trade secret theft and economic espionage, charging five officers of the Chinese military with engaging in a sophisticated cyber-hacking scheme to steal U.S.
Client Alert | January 13, 2015
The past year marked the 25th anniversary of the fall of the Berlin Wall and probably the end of a European dream to continue to entertain smooth and peaceful cooperation with Russia.
Client Alert | January 9, 2015
IntroductionFollowing the adoption of the Sarbanes-Oxley Act on July 30, 2002, companies publicly listed on US stock markets have to implement -- including in their foreign subsidiaries -- internal control mechanisms, such as whistleblowing procedures, in order to prevent malpractice, mismanagement or misconduct.French law has imposed strict conditions on the implementation of such whistleblowing procedures in France.
Client Alert | December 3, 2014
The California Legislature recently enacted the Healthy Workplaces, Healthy Families Act of 2014 (AB 1522), which will require employers to provide paid sick leave each year for most California employees. AB 1522 establishes the minimum requirements pertaining to paid sick days in California. It does not preempt, limit, or otherwise affect the applicability of any other law, regulation, requirement, policy, or standard that provides for greater accrual or use by employees of paid or unpaid sick days. CoverageUnder AB 1522, exempt and non-exempt employees who, on or after July 1, 2015, work in California for 30 or more days within a year from the commencement of employment, will be entitled to paid sick days. Employees will be entitled to use accrued paid sick days,
Client Alert | December 2, 2014
In California, more than a dozen new employment-related laws are set to go into effect next year. Some of these may require employers with a presence in California to make extensive revisions to their policies and practices while others may subject employers to extensive new potential exposure. Key changes that you need to be aware of are summarized below.AB 1443 – Unpaid Interns AB 1443 extends legal protections against discrimination and harassment to unpaid interns and other participants in training programs of limited durations. The bill amends Government Code Section 12940 (FEHA) to make it unlawful to "discriminate against any person in the selection, termination, training, or other terms or treatment of that person in any apprenticeship training program, any
Client Alert | December 2, 2014
The IRS recently released the inflation-adjusted limitations applicable to tax-qualified retirement plans for 2015. As in 2014, several of these limits are again increasing, including the elective deferral and catch-up contribution limits for employees who participate in 401(k), 403(b) and 457 tax qualified retirement plans. In addition to the impact of these limitations on tax-qualified retirement plans, the compensation limit under Section 401(a)(17) of the Internal Revenue Code also affects the amount of severance pay that may be excludable from coverage under Section 409A of the Code in certain circumstances. The key 2015 limits are as follows: Limitation2015 Limit402(g) Limit on Employee Elective Deferrals (Note: This is relevant for "401(k)
Client Alert | November 5, 2014
On July 31, 2014, President Obama issued the Fair Pay and Safe Workplaces Executive Order (E.O.
Client Alert | August 13, 2014
In this alert we review recent key developments in UK employment law and look forward to some significant changes that are on the horizon later in the year and in early 2015.
Client Alert | July 29, 2014
On May 29, 2014, the California Supreme Court in Duran v. U.S.
Client Alert | May 30, 2014
Join leading lawyers from Gibson Dunn and the plaintiffs' bar for a thorough examination of the Supreme Court's recent decision interpreting the "whistleblower" protection provision of the Sarbanes-Oxley Act of 2002 ("SOX").
Webcasts | April 3, 2014
Multinational employers are increasingly facing complications from distinctly national labor laws and principles. The recent experience of the German car manufacturer VW is illustrative.
Webcasts | March 12, 2014
This past Tuesday, March 4, the Supreme Court issued its first decision interpreting the "whistleblower" protection provision of the Sarbanes-Oxley Act of 2002 ("SOX"). In Lawson v. FMR LLC, No.
Client Alert | March 5, 2014
Over the past year, there have been several significant developments in trade secrets law, amidst growing concern about the devastating effect of trade secret theft on U.S.
Client Alert | January 31, 2014
In this update we review recent key developments in UK employment law and look forward to some significant changes that are on the horizon in 2014.
Client Alert | January 30, 2014
The Occupational Safety and Health Administration ("OSHA") has recently stepped up its enforcement activities in the retail industry. Those in the industry should be mindful of OSHA's new emphasis and its potentially costly consequences.
Client Alert | January 22, 2014
Gibson Dunn lawyers provide a comprehensive review of German business law during 2013, in areas including corporate, M&A, antitrust, tax, labor and employment, real estate, IP and data protection.
Client Alert | January 15, 2014
The Department of Labor issued a decision last month holding that an employer may be held liable for "whistleblower" retaliation when it terminates an employee for surreptitiously recording a meeting with management. The decision in Benjamin v. CitationShares Management, LLC, DOL ARB, No.
Client Alert | December 18, 2013
Dallas partner Karl Nelson and associate Benjamin Williams are the authors of "Arbitration of Employment Claims: Challenges and Limits on Enforceability in Texas" [PDF] published in the Winter 2013 edition of The Advocate.
Article | December 1, 2013
As 2013 draws to a close, sponsors of tax qualified retirement plans and welfare benefit plans should be aware of the following plan amendments and other action items that may need to be made or taken in the next few weeks or months. Tax Qualified Retirement PlansDiscretionary AmendmentsTax qualified retirement plans generally must adopt any discretionary plan amendments no later than the end of the plan year in which the amendment became effective (except that amendments modifying eligibility or decreasing benefits generally must be adopted before they become effective). Thus, for a calendar year plan, all discretionary amendments implemented in 2013 (e.g., the addition of an automatic contribution arrangement, the addition of an in-plan Roth conversion feature, changes in pla
Client Alert | November 19, 2013
The IRS recently released the inflation-adjusted limitations applicable to tax-qualified retirement plans for 2014. As in 2013, several of these limits are again increasing. In addition to the impact of these limitations on tax-qualified retirement plans, the compensation limit under section 401(a)(17) of the Internal Revenue Code also affects the amount of severance pay that may be excludable from coverage under section 409A of the Code in certain circumstances. The key 2014 limits are as follows: Limitation2014 Limit402(g) Limit on Employee Elective Deferrals (Note: This is relevant for "401(k)," "403(b)" and "457" plans, and for certain limited purposes under Code Section 409A.)$17,500 (unchanged)414(v) Limit on "
Client Alert | November 13, 2013
On August 23, 2013, the Occupational Safety and Health Administration ("OSHA") proposed two rules meant to limit employees' exposure to respirable crystalline silica: a potentially harmful substance that is released into the air when workers cut silica-containing materials like concrete or rock, such as in hydraulic fracturing ("fracking") and in many other operations. Crystalline silica is abundant in workplaces across America.
Client Alert | August 28, 2013
On July 24, 2013, the First Circuit held in Sun Capital Partners III LP v. New England Teamsters & Trucking Indus. Pension Fund that a private equity fund can be jointly and severally liable in certain circumstances for pension liabilities incurred by its portfolio companies.
Client Alert | August 2, 2013
In this update we review recent key developments in UK employment law and look forward to some significant changes that are on the horizon.The Employment Law Review A systematic review of UK employment law by the current Coalition Government began in 2010 and since then a package of reforms aimed at easing the perceived burden of employment regulation on employers (particularly small employers) have been proposed and consulted upon, many over the course of the last year. Some of the more controversial measures have been dropped following consultation, whereas others have been, and will continue to be, implemented this year through the Enterprise and Regulatory Reform Act 2013 ("ERRA"). The UK Employment Tribunals system has also come under scrutiny. Whilst origi
Client Alert | July 31, 2013
On June 26, 2013, the Supreme Court ruled section 3 of the Defense of Marriage Act unconstitutional in United States v. Windsor. This has a number of important implications for employee benefit plans that cover participants who have same-sex spouses.
Client Alert | July 12, 2013
On June 20, 2013, in American Express Corp. v. Italian Colors Restaurant, (No. 12-133), the United States Supreme Court held that a party cannot escape individual, non-class arbitration by asserting that class action procedures are necessary to effectively prosecute the claim.
Client Alert | June 25, 2013
As we have seen in 2012 and now in 2013, the attention paid to cyber-security has reached new heights--hacking, data privacy, and cyber-espionage have continued their prominence in daily headlines, but cyber-security took on unprecedented importance when President Obama focused on it in his State of the Union address. Announcing a new executive order to increase sharing of critical cyber information and calling for legislative action to protect our networks and data, President Obama explained:America must also face the rapidly growing threat from cyber-attacks.
Client Alert | April 16, 2013
Los Angeles partner Marcellus McRae, and associates Katherine Smith and Antonio Raimundo are the authors of "Scope of Employment" [PDF] published in the April 2013 issue of Los Angeles Lawyer magazine.
Client Alert | April 1, 2013
The California Supreme Court made a quiet but important statement this term by recently refusing to hear an employee's challenge to the common practice among employers of rounding time entries. See's Candy Shops, Inc.
Client Alert | March 8, 2013
The past year saw continued expansion of trade secret law into the realm of cyberspace, with two federal courts of appeal tackling the scope of the federal Computer Fraud and Abuse Act of 1986, 18 U.S.C.
Client Alert | January 18, 2013
In retrospect, 2012 likely will be remembered as another year of manifold challenges in the Eurozone and of slow consolidation rather than one of fundamental reform or renaissance.
Client Alert | January 10, 2013
The start of a new year frequently serves as a time for sales organizations to take stock of past sales performance and develop commission plans for the coming year. But this year, companies with sales or other commission-based employees who provide services in California are faced with a new legal hurdle: Effective January 1, 2013, all commission-based employment contracts must be in writing and set forth the method by which such commissions are computed and paid. While this law--which amends and revives California Labor Code Section 2751--was purportedly enacted to ensure greater certainty and protection, it raises a number of unanswered questions employers may soon face, including questions about: (1) the geographic reach of the law; (2) what terms should be incl
Client Alert | December 27, 2012
Effective on January 1, 2013, the tax cuts enacted by the Bush Administration and extended in December 2010 will automatically end, and tax rates will revert to their pre-2001 levels.
Client Alert | November 19, 2012
The IRS recently released the inflation-adjusted limitations applicable to tax-qualified retirement plans for 2013. As in 2012, many of these limits are again increasing.
Client Alert | October 29, 2012
Recently, the Internal Revenue Service released two notices, Notice 2012-58 and Notice 2012-59, regarding the employer shared-responsibility penalties and the 90-day waiting period limitation of the Patient Protection and Affordable Care Act, as amended by the Health Care and Education Reconciliation Act of 2010 (the "Act").
Client Alert | October 25, 2012
On August 24, 2012, in the case of Fillpoint, LLC v. Maas, a California appellate court issued an opinion reinforcing both California's general public policy against covenants not to compete and the important exceptions to that rule. While California Business and Professions Code § 16600 generally declares void any covenant that restrains an individual from engaging in a lawful profession, trade or business, § 16601 provides an exception to this rule for covenants executed in connection with the sale of a business. The Fillpoint case instructs that, to qualify for § 16601's sale-of-business exception, employers must thoroughly document and tether any non-compete covenant to the sale of a business.Fillpoint: Factual Background.In Fillpoint, Michael Maas worked
Client Alert | September 20, 2012
Employers Should Review Plans and Agreements in Which Payment is Conditioned Upon Signing a Release or Agreement to Comply with Restrictive Covenants
Client Alert | September 14, 2012
Recently, the Internal Revenue Service ("IRS") published final regulations concerning the deductibility of the use of business aircraft for personal purposes.
Client Alert | September 12, 2012
On July 6, 2012, President Obama signed the Moving Ahead for Progress in the 21st Century Act, which primarily addresses transportation funding and student loan interest rates. The Act also provides significant short-term pension funding relief to sponsors of defined benefit pension plans, increases Pension Benefit Guaranty Corporation (PBGC) premiums for single and multiemployer plans, and extends and liberalizes the ability to use assets from certain overfunded pension plans to provide retiree welfare benefits.Pension Funding ReliefIn general, ERISA and the Internal Revenue Code require minimum annual pension contributions in an amount equal to the sum of the "normal cost" of the plan for the year (i.e., the benefit accruals for the year) plus an amount necessary to amort
Client Alert | July 9, 2012
When the former CEO of a Delaware corporation headquartered in California sues his employer for retaliatory termination, which state's laws apply? In its recent decision in Lidow v. Superior Court, a California Court of Appeal allowed the ex-CEO's claims to proceed under California law, refusing to apply a conflict of laws principle known as the "internal affairs doctrine," which otherwise would have barred his action under Delaware law.The internal affairs doctrine holds that the laws of the state of incorporation should normally govern a corporation's internal affairs. The United States Supreme Court, citing this doctrine with approval, has described "internal affairs" as "matters peculiar to the relationships among or between the corporation and i
Client Alert | June 26, 2012
The United States Supreme Court ruled yesterday that pharmaceutical sales representatives are "outside sales" employees who are exempt from the overtime requirements of the Fair Labor Standards Act ("FLSA").
Client Alert | June 19, 2012
On April 12, 2012, the California Supreme Court issued a much-anticipated decision in Brinker Restaurant Corporation v. Superior Court, No.
Client Alert | April 13, 2012
On February 23, 2012, the Obama Administration unveiled a new framework for protecting privacy and promoting innovation on the internet and in the digital economy ("Framework"). The Framework consists of five key elements: (1) a Consumer Privacy Bill of Rights ("Bill of Rights") that sets out seven basic principles; (2) a process to develop more detailed sector-specific opt-in codes of conduct ("Codes of Conduct"); (3) enforcement powers for the Federal Trade Commission ("FTC") to enforce both the Bill of Rights and Codes of Conduct (when a company opts to abide by a Code of Conduct); (4) a national standard for security breach notification; and (5) greater global interoperability.
Client Alert | February 24, 2012