In the Spring, 2013 issue of the Golan & Christie Newsletter, the article authored by Barry Siegal, “Estate Planning Across State Lines” noted that “…Illinois law requires two witnesses to a will and does not require that a living trust be witnessed, Florida law requires three witnesses to a will, as well as a living trust.”

• Same-Sex Marriages Will Be Recognized For Federal Tax Purposes
• Impact Of New Concealed Carry Gun Law
• Affordable Care Act Mandate For Employers Delayed, Notice To Employees Still Required

The United States Supreme Court recently handed down two landmark decisions relating to the treatment under the law of same-sex couples.

The Supreme Court’s decision to overturn Section 3 of the federal Defense of Marriage Act, or DOMA, may impact same-sex couples’ ability to file a joint petition for bankruptcy.

First, The Good:

On July, 2, 2013, President Obama’s administration announced a one-year delay in the implementation of the Patient Protection and Affordable Care Act’s mandate for employers that was set to take effect in 2014. Beginning on January 1, 2015 (and not in 2014), “large” employers – those that employ more than “50 full-time equivalent employees” – will be penalized if one or more of their full-time employees obtain health insurance coverage through an exchange, which is a state-established marketplace that offers qualifying individuals and employers a choice of healthcare plans that meet coverage standards.

Golan & Christie is pleased to announce a new addition to our extended family: Caleb Asher Wasserman was born on Thursday, July 18, 2013, weighing 8 pounds, 0 ounces and measuring 21 inches long. He is the second child of Golan & Christie attorney Matthew Wasserman and his wife, Lori. He joins big sister Madelyn. We wish the entire Wasserman family much health and happiness.

• The Future of Same-Sex Marriages
• How Will the Invalidation of the Defense of Marriage Act Impact Bankruptcy Filings?
• Employment Law Alerts

Your website gives customers valuable information, a place to explore your products and services and, if you engage in e-commerce, a place to buy. Almost every website owner has e-mechanisms in place to protect against hacking and unwarranted intrusions. But you should also protect the creative and unique aspects of the site.

Estate planning professionals are finding that clients are becoming increasingly connected with two or more states, either by maintaining residences or investment property in multiple jurisdictions.

All employers, regardless of size, are required to have all new employees fill out a Form I-9 within three days of an employee’s start date. The purpose is to confirm that all new hires are legally authorized to work in the United States. Although the process for filling out the form seems straightforward, the potential penalties for completing it incorrectly, or for failing to use the form at all, can be severe.

The Family Medical Leave Act (FMLA) applies to all businesses with fifty or more employees. As anyone who has dealt with an FMLA leave can tell you, the rules about which employees qualify, which circumstances justify a job-protected leave, and how the leave is tracked, can be complicated. A detailed handbook policy, reviewed for accuracy by an employment attorney, is a great start to tackling the complexity.

• Protecting Your Website
• Estate Planning Across State Lines
• Employment Law Alerts

During the last few months of 2012, one could not avoid the drama unfolding in Congress concerning the “fiscal cliff.” Just when falling off the fiscal cliff appeared to be a certainty, Congress passed the American Taxpayer Relief Act (the “Act”) of 2012 on January 1, 2013. Set forth below is a summary of some of the important changes made by the Act.

Prior to joining Golan & Christie LLP last September, I spent the past three years working for a well-known workers’ compensation defense firm. I am excited to share my knowledge relating to workers’ compensation with Golan & Christie’s clients.

In its recent opinion for Lawlor v. North American Corp. of Illinois, the Illinois Supreme Court sent a warning message to employers who try to dig up evidence about former employees – you may be liable for punitive damages for invading the employee’s privacy.

Those who examine employment laws throughout the various states often remark that California is in a class by itself as a state with some of the most employee-centric rules in the country. Adding to that reputation are a couple of new laws that just went into effect in 2013. An employer need not have physical operations in California in order to be subject to its employment laws – any individual who is working for you in California, even if that is out of his home, can seek the protections of California laws.

In a twelve-month span, Golan & Christie’s Bankruptcy and Reorganization Practice Group obtained confirmation of nine (9) separate chapter 11 cases, from manufacturing companies to real estate developers to retail operations to individuals.

• The Impact of the American Taxpayer Relief Act of 2012 On Individuals
• Two Things You May Not Know About the Illinois Workers’ Compensation Act
• Employment Law Alerts

Is it better to give than to receive? Purely from a tax perspective, the answer is generally no, since the person giving the gift may be subject to a federal gift tax, while the recipient generally is not.

When starting a new business, owners, rightfully so, are focused on getting operations up and running and making the business profitable. If there is more than one owner, everyone is usually in a “honeymoon” period where everyone is getting along and everyone believes that the business will last forever.

Illinois has a new law which goes into effect on January 1, 2013, that makes it illegal for employers to ask job applicants or employees for passwords to their Facebook accounts or other online profiles.