Resources | Publications

HMB recently issued a Client Alert following the Illinois Supreme Court’s decision in Tims v. Black Horse Carrier, 2023 IL 127801, where the Court held that all Illinois Biometric Information Privacy Act (BIPA) actions would be governed by a 5-year statute of limitations period. Since then, the Illinois Supreme Court has dealt another blow to Illinois BIPA defendants. Cothron v.…

On February 21, 2023, the National Labor Relations Board (NLRB) issued a decision which found that employers who included confidentiality and non-disparagement provisions in separation agreements of nonmanagerial employees were engaging in unfair labor practices prohibited by the National Labor Relations Act (NLRA). This decision will have a far-reaching effect, impacting the use of these common provisions upon which many…

Illinois will join Chicago and Cook County in requiring employers to provide paid sick leave to their employees. Once signed by Governor Pritzker, the Paid Leave for All Workers Act will become effective on January 1, 2024. The General Assembly declared that it was “in the public policy interests of the State for all working Illinoisans to have some paid…

Marilyn A. Wethekam was recently featured in Tax Notes’ Behind the Board series. In her article, “Paying It Forward,” Marilyn reflects on her SALT career and shares the milestones, challenges and lessons she has experienced.

Background on BIPA Illinois employers collecting biometric information for timekeeping purposes have been assaulted by class action lawsuits brought under the Illinois Biometric Information Privacy Act (BIPA). Typically, plaintiffs in these actions seek five years of damages for claims that employers collected biometric information through fingerprinting or face screening without issuing a public policy declaring the use and retention of…

Is your business ready for Illinois in 2023? With the start of each new year come new employment laws in Illinois. 2023 is no different. Here are three changes to Illinois employment law. State Minimum Wage Increases to $13.00 per hour Illinois is moving slowly towards a $15.00 per hour minimum wage across the state. In Chicago, the minimum wage…

In this article, Aaron L. Hammer, Rick S. Rein, Dan Wen and Claudia Suszczynska provide an overview of the decline in the cryptocurrency industry in 2022, otherwise known as a “crypto winter,” and the potential impacts of a surge in Chapter 11 bankruptcy filings by …

On October 13, the United States Department of Labor (DOL) published a Notice of Proposed Rulemaking regarding the classification of employees and independent contractors under the Fair Labor Standards Act (FLSA). After President Biden took office, the DOL attempted to rescind and withdraw an independent contractor rule (the 2021 Rule) that had been put in place in the waning days…

In this article, Rick S. Rein discusses how an equity receivership can be an effective tool to address financial fraud related to a business’s mismanagement or improper use of assets.

Marilyn A. Wethekam’s “Pushing the Scope of Wayfair,” was recently published in Tax Notes State’s article, “Post-Wayfair: Burden or Favor.” In her section, she reflects on the Wayfair decision and the impact it has had on the state tax landscape four years later.

Chicago's amended sexual harassment laws went into effect on July 1, 2022. The ordinance applies to companies employing at least one employee within the city. What you Need to know Under the amended Human Rights Ordinance, Chicago employers must: Maintain a written sexual harassment policy Provide the policy in the employee's primary language to employees within the first calendar week…

On July 1, most Chicago employers face an increase in the Chicago minimum wage. Chicago’s Minimum Wage Ordinance applies to employers who maintain a business facility within the city or who are required to obtain a business license to operate in the city and to employees who work two hours in the city within a two-week period. The ordinance does…

With more states and countries legalizing cannabis in varying forms, the industry is likely to continue to expand. However, cannabis remains an illegal drug at the federal level, presenting numerous challenges for cannabis-related companies and their counsel. In his article for Practical Law, David S. …

Bankruptcy fraud, which lessened during the pandemic, could increase this year according to HMB’s Rick S. Rein and Brad Sargent, Founder of The Sargent Consulting Group, LLC. In an article published by the Association of Certified Fraud Examiners (ACFE) FRAUD magazine, Rick and Brad provide …

Marilyn A. Wethekam’s “Tin Cans and Sheep,” was recently published in Tax Notes State’s article, “Justice Stephen Breyer: A Model of Clarity.” In her section, she reflects on Justice Stephen Breyer’s role in interpreting and shaping state tax law and discusses what his retirement will …

In his article, David A. Hughes discusses how to approach unclaimed property self-audits and provides a brief history and overview of Illinois’s Unclaimed Property Act.

In this installment of Board Briefs, Tax Notes State advisory board members, including HMB’s Marilyn A. Wethekam, welcome the 2022 new year. Read the entire Board Briefs here. Download Marilyn’s article here. 2022: The New Normal By Marilyn A. Wethekam 2020 could be characterized as the year one learned to manage the shock of COVID. 2021 could be characterized as…

Effective January 1, 2021 Kentucky eliminated its Bank Franchise Tax (“BFT”)and instead subjected financial institutions and financial organizations to the state’s existing Corporate Income Tax (“CIT”) and Limited Liability Entity Tax (“LLET”).

On September 4, 2020, the U.S. Department of Health and Human Services (“HHS”) through the Centers for Disease Control and Prevention (“CDC”) enacted a nationwide eviction moratorium that bans landlords from evicting residential tenants who are unable to pay rent (“CDC Order”).  On May 5, 2021, the U.S. District Court for the District of Columbia vacated the CDC Order, holding…

Illinois Craft Cannabis Association (“ICCA”) v. The State of Illinois, Governor J.B. Pritzker, the Illinois Department of Agriculture and its director, Jerry Costello II, Case No. 2020 CH 06247 Since our last update on the ICCA’s lawsuit against the State of Illinois, much has happened, but unfortunately nothing has changed. The delays continue for the hundreds of Craft Grower, Infuser…

A year ago, during the initial stages of the COVID-19 pandemic, it seemed timely to explore force majeure provisions and legal theories that would permit a party to suspend its contractual obligations under certain circumstances.  At the time, it was unclear how courts would interpret force majeure provisions that did not expressly include a pandemic or epidemic within its list…

The Supreme Court’s decision effectively means that a company can utilize devices that automate calls and texts, as long as that device cannot use a random or sequential number generator to either store or produce the telephone number.

In State Tax Notes' Board Briefs, Marilyn A. Wethekam discusses "State and Local Tax Policy in a COVID-19 World". Download the full Board Briefs by State Tax Notes here. 2020 began on an optimistic note. The economy, in several sectors, was thriving. States over the last couple of years had seen continued revenue growth and even in some cases were…

CHAPTER 11 FILINGS IN 2020 AND BEYOND Unless your January 2020 payroll included Nostradamus, the forthcoming global pandemic and resulting mass quarantines were largely unforeseeable. Last year’s unpredictability did, however, lead to the rather predictable material increase in Chapter 11 bankruptcy filings. Epiq Companies recently reported to the American Bankruptcy Institute that commercial Chapter 11 filings increased 29% in 2020.…

Beginning on May 1, 2021, Chicago will end its decades-long ban on the construction and conversion of certain accessory dwelling units when the Additional Dwelling Unit (ADU) Ordinance (“Ordinance”) goes into effect. WHAT YOU NEED TO KNOW The goal of the Ordinance is to establish new residential units that are sustainable and cost-effective while maintaining neighborhood character The Ordinance aims…