September 2010

IRS Improving Domestic Partner Status

In late May, the Internal Revenue Service adopted a new position regarding taxation of registered domestic partners in its Private Letter Ruling 201021048 (the “PLR”).   See Pender, Kathleen, “IRS adopts state domestic-partner property law,” San Francisco Chronicle (June 3, 2010) available at   Previously, the IRS did not apply California community property principles to registered domestic partnerships in terms of federal tax law since “[t]he relationship between registered domestic partners under the California Act is not marriage under California la


What’s Required on a Wage Statement?

California Labor Code section 226 requires that California employers furnish employees with wage statements that contain specific information. Generally, wages statements must include:
(1) gross wages earned;
(2) total hours worked by the employee, except for any employee whose compensation is solely based on a salary and who is exempt from payment of overtime;
(3) the number of piece-rate units earned and any applicable piece rate if the employee is paid on a piece-rate basis;


Reasonable Accommodation: It Takes Two!

In Humboldt County, as throughout California, the law requires that all employers “engage in a timely,  good faith,  interactive process with the employee or applicant to determine effective reasonable accommodations, if any, in response to a request for reasonable accommodation by an employee or applicant with a known physical or mental disability or known medical condition.”  (California Government Code section 12940, subdivision (n).)   An employer who fails to engage in the interactive process will be liable under the Fair Employment and Housing Act ("FEHA").