CEF Meeting with Zoning Board - Chapelgate Presbyterian Church

CEF Meeting with Zoning Board - Chapeldate Presbyterian Church

2600 Marriottsville Rd., Marriottsville

3/5/14 at 7PM

 

There is No Such Thing as a "1099 Employee"

An independent contractor by definition is a person or can be another company even, who is hired to perform a job for another person or business. How, where, and when the job gets done is under the sole control of the contractor, not the hiring company. On the other hand an employee is a person hired by a company to perform a job function within a business and the hiring company controls how, when, and where the job is performed. There is no such thing as a “1099 employee.” The two are totally separate classifications under law and can’t be combined into one. Someone who does work for your company is either an independent contractor or an employee and cannot fall under both categories.

One of the major differences between independent contractors and employees are that independent contractors are responsible for paying their own taxes from their earnings. The hiring company is not responsible for withholding state and federal taxes, Social Security or Medicare taxes for a contractor or vendor. Employers are responsible for paying the income of their employees as well as withholding all taxes and offering healthcare benefits under law.

The IRS has a 20 point checklist to help businesses properly classify their workers as either independent contractors or employees. Here are the major points used to classify independent contractors:

• Who has control? A worker is an employee if the person for whom he works has the right to direct and control him concerning when and where to do the work. The employer need not actually exercise control; it is sufficient that he has the right to do so.

• Right to fire. An employee can be fired by an employer. An independent contractor cannot be fired so long as he or she produces a result that meets the specifications of the contract.

• Training. An employee may be trained to perform services in a particular manner. However, independent contractors ordinarily use their own methods and receive no training from the employer.

• Set hours of work. Workers for whom you set specific hours of work are more likely to be employees. Independent contractors, on the other hand, usually establish their own work hours.

Misclassifying an employee as an independent contractor can result in serious fines and penalties by the IRS. 1099 refers to the form companies issue to independent contractors for tax purposes. It’s very important you aren’t issuing a 1099 designation to someone who should be classified as an employee and receive W-2 forms instead, which documents how much money was withheld throughout the year for federal, state, Social Security and Medicare taxes. To help you determine the right classification for your workers, consult the complete IRS checklist. If you’re still unsure, it might be best to consult an accountant or a business attorney who specializes in small business and corporate laws.

Do Celebrities and Public Figures Need an Event Confidentiality Agreement?

In this age of smart phones with cameras, instagram, twitter, tumblr and the like, anyone who wishes to plan and hold a private event must take extraordinary actions in the planning stages, or settle for the fact that all activities at the event will end up as 140 character tweets or Instagram posts. Planning starts with the very first vendor, whether it is a venue, caterer or photographer. Many caterers and event planners "for the stars" already incorporate confidentiality provisions within their own contracts, but what about the vendors who do not? How will you ensure that those supposedly trusted business people do not intentionally or unintentionally disclose private details that you require remain confidential? How about the staff hired for the day of the event? Most importantly, what about the many guests who will attend, cell phones in hand, one finger constantly on the SEND button?

One could rely on the good faith of the staff and guests.  However, if you plan an event to be out of the public eye and rest your faith on good faith of others, you will be in for a mighty disappointment. People are people. Even the guests who are themselves public figures want to capture moments and be in the limelight.

So, what can be done?

You can engage a lawyer to draft a confidentiality agreement specific to your event and circumstances that all guests and vendors will sign. You will then need to figure out how and when each attendee will sign such an agreement, and whether use of electronics will be restricted or banned altogether. You will need to make sure each person does sign such an agreement and that all attendees are accounted for. The lawyer will need to work with security staff hired for the event and, most importantly, the lawyer must maintain controls over his or her law office files so that the law firm’s own employees do not inadvertently come across confidential information.

Call us to discuss what we can do to help ensure that your event remains confidential. We have worked with security staff and executive assistants and drafted agreements both for the planning stage and on the day of an event. Our small office and use of electronic communications lessen the risk that any client information gets into the wrong hands. We will go the extra mile to help you feel confident that you are doing all that you can to make the day special. We are Maryland lawyers but we will find and work with local counsel if your event is outside of Maryland.

 

When Employees Work From Home, They Bring Your Company’s Employment Law... http://t.co/tATnw1sSP7 | by @FoleyandLardner #HR -- Daily Law News (@Legal_Alerts)

Google's Cafeteria and City Planning?

From a post by Cass Sunstein on LinkedIn: What Google's Cafeteria Can Teach Us About Designing Cities

Baby Boomers - update your estate planning documents!

I have found that many clients have their wills drafted when they have young children at home, and then do not think about revisiting their documents ever again. As a rule of thumb, I recommend that my clients review their estate planning documents at least every three years. If you haven't looked at your documents in a while (or even in a few decades!), here are a few reasons why doing so is a good idea:

1. Laws change. State and federal laws regarding estate taxes are always in flux. Also, some states have adopted new laws about "living wills" - the documents that guide your family in making end of life decisions about your care.
2. People change. Twenty years ago, you may have appointed your cousin to be your executor in your will. That was before it was revealed that he had a gambling problem... Suddenly, your cousin no longer seems like the best person to be wrapping up your finances.
3. Finances change. You may have been in those youthful years when money was tight when your documents were first drafted. Now you have a vacation home, a sizeable nest egg, retired and have started a small business out of your garage. All of these need to be considered when drafting your will.
4. Stuff changes. You may have started a priceless baseball card collection, or you may have inherited a family heirloom that is to be passed on to a specific family member. These need to be addressed in your estate planning documents.
5. Families change. Kids grow up and have their own kids. Marriages occur and divorces happen. All of these family relationships need to be taken into consideration. Some divorced clients believe that their wills are no longer valid after their divorce is finalized. Guess what? Your old will where your ex gets everything is still valid until you revoke it.
6. Homes change. You've been in three different houses and lived in a few states since you had your documents drafted. Each state has different rules and guidelines about what is included in the various estate planning practices. What was valid in your old home state may not be valid in your current location.
7. You change. Your goals at 60 are different from your goals at 30. You may want to leave a legacy for your family. Further, your health needs now are different than when you were younger.

Recap of Planning Board on 4/15/13

Howard County's Planning Board met on Monday in a public work session to review proposed text amendments as part of the comprehensive zoning process. The current Planning Board members are Dave Grabowski, (Chair), Paul Yelder (Vice-Chair) Josh Tzuker, Bill Santos, and Jacqueline Easley.

While there are many proposed text amendments considered by the Planning Board, a few have been particularly interesting:

1. Allow chicken keeping on properties where the lot is greater than 10,000 square feet and there is a single-family detached dwelling, which is occupied as a residence. Residents can have up to 8 hens, and no roosters. This has been well followed in the local news.
2. Require permits of businesses run out of a person's home.
3. Allow granny pods on certain residential properties. Granny pods are portable, temporary housing units which are outfitted with medical monitoring devices. The proposed amendment would allow a second dwelling unit on a lot for the use of an elderly or disabled immediate family member of the principal dwelling unit.

The next scheduled work session is Monday, April 22, 2013 at 6:00pm, in the George Howard Building, 3430 Court Avenue, Ellicott City, MD 21043.