Tag: contract lawyer
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Behind on Paid Leave Premiums? Interest, Penalties, and a Grant You Could Lose
Washington’s Paid Family & Medical Leave (PFML) program is funded by a premium that nearly every Washington employer has to report and pay to the Employment Security Department (ESD) every quarter. It is easy to let a quarter slide—especially for a small business without a dedicated payroll department—but a past-due PFML balance is one of…
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Goodbye, Pet Rent: Everything You Need to Know About Seattle’s New Rental Junk Fee Ban
Finding an apartment in Seattle has long been an exercise in complex math. For years, prospective tenants have browsed rental listings and found a price that seemed to fit their budget, only to be hit with a slew of add-on fees at the lease signing. From monthly pet rent to package processing charges, these recurring…
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FinCEN Permanently Ends Beneficial Ownership Reporting Requirements for Millions of Small Business Owners
The U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) is issuing a final rule that permanently removes the requirement for U.S. companies and U.S. persons to report beneficial ownership information to FinCEN under the Corporate Transparency Act. The final rule became effective on August 14, 2026. FinCEN today also announced that it will delete previously reported information…
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M&A Trends – Survival Periods and No-Recourse Terms
In the high-stakes arena of M&A, the survival period—the window during which a buyer can bring claims for breaches of representations and warranties—is a primary lever for risk allocation. The 2025 ABA Deal Points Study reveals a market increasingly defined by a binary choice: traditional indemnification or the “public-style” no-survival model. The Decline of Express…
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Foreign Money Judgments in Washington Still Need a Washington Hook
In Alterna Aircraft V B Ltd. v. SpiceJet Ltd., the Washington Supreme Court held that a creditor seeking recognition of a foreign-country money judgment must identify Washington property if there is no general or specific jurisdiction over the debtor here. What Happened Washington has adopted the Uniform Foreign-Country Money Judgments Recognition Act, which allows certain…
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Washington Manufacturers: Do Not Overlook the Sales/Use Tax Exemption for Machinery and Equipment
Washington manufacturers often focus on income, payroll, and B&O tax planning, but the sales/use tax treatment of machinery and equipment can be just as important when a business is expanding a production line, modernizing a plant, replacing critical components, or building out a research or testing function. The Washington Department of Revenue’s Manufacturers’ Sales and…
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Regulatory Shift: DOL Proposes New Standards for Independent Contractor Classification
On February 26, 2026, the Department of Labor (DOL) introduced a Proposed Rule aimed at redefining the boundaries between employees and independent contractors. This update marks a pivot away from current standards, moving toward a framework that mirrors the 2021 “employer-friendly” guidelines. Notably, the DOL intends to apply this classification logic not just to the…
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Ninth Circuit Upholds Religious Hiring Preferences
The Ninth Circuit Court of Appeals recently bolstered the legal standing of religious employers in Union Gospel Mission of Yakima v. Brown. Interpreting the Washington Law Against Discrimination (WLAD), the court upheld a preliminary injunction that prevents the state from penalizing the Mission for its faith-based hiring preferences. This decision continues a broader judicial trend…
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Understanding Washington’s Tax Penalties and How the Voluntary Disclosure Program Can Help
Operating a business in Washington comes with many responsibilities, and staying on top of state tax obligations is one of the most critical. However, many business owners—especially those operating from out of state or just starting out—may unknowingly overlook certain tax requirements. Ignoring these obligations can lead to significant financial penalties. The good news? The…
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New reporting classifications for Service and Other Activities B&O
Effective Jan. 1, 2026, the following Service and Other Activities B&O tax classifications have been renamed as follows: Please note: If you previously reported under the combined Service & Other Activities and/or Gambling Contests of Chance (less than $50,000 a year) B&O tax classification and you have gross income from gambling activities less than $50,000 per year, you must begin…