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It's hard to believe that before long we will be entering the holiday season. Until that hustle and bustle begins, we hope you enjoy this issue of Off the Record.
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Legal Insights
Articles from Our Various Practice Areas
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US Supreme Court Decisions Affirm
Employers Should Review Their Employee Harassment Policies and Procedures
This summer, in two decisions, the U.S. Supreme Court, made it more difficult for employees to prove harassment and retaliation in the workplace. An employer's liability for harassment in the workplace is dependent upon the status of the harasser: supervisor v. co-worker. If the harassing employee is a "supervisor" and the harassment culminates in an adverse employment decision, the employer is strictly liable. If the harassing employee is the co-worker, however, then the employer will be liable only if it was negligent in controlling the working conditions. In other words, the employer need only prove that the employer exercised reasonable care to prevent and correct any harassing behavior and that the plaintiff failed to take advantage of the preventative or corrective opportunities provided.
Click here to read more about ("Title VII"" and this decision.
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How Does the Recent Fiscal Cliff Tax Legislation Impact the Trusts in Your Estate Plan?
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Since the passage of the American Taxpayer Relief Act of 2012 (ATRA) it has become important to consider the income tax consequences of mandatory and discretionary distribution provisions in trusts.
Be aware of the taxation of income in trusts that accumulate income. The tax brackets for trusts are compressed, so that trust income above $11,950 will be taxed at the highest marginal rate of 39.6 percent, and at 20% on qualified dividends and long-term capital gains.* As a result of the new Net Investment Income Tax (NIIT) of 3.8 percent, which applies to interest, dividends, capital gains and passive income, such as distributions from a business interest owned by the trust, many trusts will be taxed at 43.4 percent on their income above $11,950 and 23.8 percent on qualified dividends and long-term capital gains.
For more information on this may impact your estate plan click here.
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Crossroads Title Company
Did you know that DARS has an affiliation with Crossroads Title Group, LLC ("CRTG")? CRTG, a title company housed within our firm, allows our banking, business and real estate clients to close on real estate transactions with ease and simplicity. The company predominantly handles commercial transactions, from a single unit or parcel, to multi-building projects and subdivisions. If you are interested in learning more about CRTG's title insurance and settlement services, please contact us at your convenience.
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Welcome to our new office.
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About Our Team:
Spotlight on
Kristina Paulsen
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 Kristina is a Senior Paralegal and a member of the DARS Business Group legal team. During her tenure at DARS, she has also worked with the Community Association Group and has had significant involvement with Crossroads Title Group, LLC. She graduated with Honors with a B.S. in Paralegal Studies from Villa Julie College. In her spare time, she enjoys spending time with her husband and two children. One fun fact about Kristina is that she is considered our resident jokester around the office.
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