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A common mistake in employee compensation transactions is the failure of the employee to file the Internal Revenue Code Section 83(b) election with his or her Form 1040. Newly issued final regulations under Internal Revenue Code Section 83 (the Final Regulations) eliminate this Form 1040 requirement to submit a paper copy of the 83(b) election with the employee’s income tax return.


Bad news for employers in the ongoing saga of whether an employer violates the National Labor Relations Act (NLRA) by requiring that employees pursue any legal dispute against the company on an individual basis, rather than in a class or collective action with other employees. The Ninth Circuit Court of Appeals recently ruled that the NLRA precludes employees from waiving their right to have disputes heard collectively and an employer that requires employees to waive that right as a condition of employment commits an unfair labor practice.


From 2003 through May 31, 2016, the U.S. Department of Health and Human Services, Office for Civil Rights (OCR) received more than 134,246 HIPAA-related complaints and investigated and resolved more than 24,241 cases. The vast majority of those cases involved breaches of unsecured protected health information affecting 500 or more individuals. Yesterday, however, the OCR announced that beginning this month, its regional offices will begin to more widely investigate the root causes of breaches affecting fewer than 500 individuals.


On August 10, 2016, the U.S. Securities and Exchange Commission (SEC) announced an enforcement action against BlueLinx Holdings Inc., alleging that the company’s severance agreements impeded ex-employees from exercising their SEC whistleblower rights in violation of whistleblower protections.  This case, coupled with prior similar cases, demonstrate that the SEC will not hesitate to punish perceived attempts to stifle potential whistleblowers.  Companies should thus heed the important takeaways that follow the below discussion of these cases.


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