News & Features

On December 3, 2024, the U.S. District Court for the Eastern District of Texas granted a nationwide preliminary injunction that enjoins the federal government from enforcing the Corporate Transparency Act (the “CTA”). The Corporate Transparency Act went into effect January 1, 2024, and requires all reporting companies to file information about the beneficial owners of the company the with Financial Crimes Enforcement Network (“FinCEN”).

The penalties for failing to comply with CTA beneficial ownership reporting can be significant. The law provides that any person that willfully fails to comply or willfully provides false information may be subject to civil penalties of up to $500 per day and criminal penalties of up to $10,000 and two years in prison.  

The Centers for Medicare and Medicaid Services (CMS) is providing additional information on new requirements to comply with the Hospital Price Transparency regulations, which require each hospital operating in the U.S. to publish a comprehensive machine-readable file (MRF) with the standard charges for all items and services the hospital provides.   The initial Price Transparency requirements went into effect and monitoring and enforcement began on January 1, 2021.

Little Rock, AR – Amie Schoeppel Wilcox has been honored with the "Outstanding Pro Bono Service Lawyer - Large Firm" award by Arkansas Access to Justice. This award, which will be formally presented during the Arkansas Access to Justice Fall Reception on October 3rd, recognizes attorneys from large firms who have made exceptional contributions to pro bono legal services in Arkansas.

Little Rock, AR – Herschel H. Friday, distinguished attorney and former managing partner of Friday, Eldredge & Clark has been posthumously inducted into the Arkansas Bar Association Legal Hall of Fame. A formal ceremony honoring Mr. Friday’s induction was held on Thursday, September 12th, at the Robinson Center in Little Rock.

Little Rock, AR – Kimberly D. Young, a partner in the firm’s Litigation Group, has been selected to serve on the Board of Directors for the Trial Attorneys of America (TAA). The TAA is an invitation-only organization comprised of leading trial attorneys with extensive experience in the defense of products liability litigation.

Friday, Eldredge & Clark, LLP announces the addition of four new associates to the firm: Katie Beth Nichols, Alexis D. Smith, Daniel “Danny” F. Woodyard, and Taryn E. Bewley.

Most recently, Hannah served as a Staff Attorney for the Honorable Richard D. Taylor of the United States Bankruptcy Court for the Eastern and Western Districts of Arkansas. Prior to that, she clerked for the Honorable Sidney A. Fitzwater of the United States District Court for the Northern District of Texas and the Honorable P.K. Holmes, III of the United States District Court for the Western District of Arkansas.

LITTLE ROCK, AR – Friday, Eldredge & Clark LLP is pleased to announce that 61 lawyers have been included in the 2025 edition of The Best Lawyers in America®. The recognition also includes 13 exceptional attorneys that have been named “Lawyer or the Year” in their respective practice area and metropolitan region along with eight rising young lawyers that are listed among Best Lawyers: “Ones to Watch in America”.

LITTLE ROCK, AR – Melody Pruitt Guffey, an Associate in the Medical Malpractice Group, recently demonstrated her litigation skills at the prestigious ABOTA National Trial College, hosted at Northwestern Pritzker School of Law in Chicago. This invitation-only program, which selects top attorneys based on their significant litigation experience, offered an intensive week of instruction and hands-on practice.

Logan has experience across all stages of litigation and alternative dispute resolution, leveraging his advanced proficiency in eDiscovery. Notably Logan has successfully defended numerous Fortune 500 companies in products liability lawsuits, helped secure a substantial recovery for a medical device manufacturer in a contract dispute and negotiated a favorable settlement for a pharmaceutical company. He also provided regular advice to clients in emerging industries such as gambling and cryptocurrency.

This issue has increasingly been highlighted by the Federal Reserve in connection with recent off-site reviews of bank holding companies. Where changes in ownership (particularly within a family control group) have not previously been part of a CIBC Act filing, the agency will identify the potential issue and require follow up with the company.

Friday, Eldredge & Clark welcomes our summer II law clerks. Seven ambitious students join our firm for the opportunity to apply their legal education in a real-world setting. Each clerk will work closely with the firm’s partners, associates, and administrative professionals to further our goal of providing clients with proactive, solution-oriented business and litigation counsel. The program will include opportunities to attend court proceedings, hearings, inspections, jury trials, Arkansas Bar Association events, pro bono opportunities, and more. The group will be split between our two office locations:

On July 3, 2024, Judge Ada Brown for the Northern District of Texas issued a limited preliminary injunction in favor of the Plaintiffs, preventing the FTC’s new noncompete rule from taking effect against the Plaintiff’s involved in the case. The injunction will not have nationwide effect and all other employers should continue preparing to comply with the FTC’s new rule starting September 4, 2024.

Today in a 6-3 decision, the Supreme Court overturned a decades old precedent regarding the deference given to interpretations of federal law by federal administrative agencies. Known as the Chevron doctrine, this 1984 case favored agency interpretations and provided these agencies wide latitude in interpreting and implementing federal laws. The effect of Chevron over the decades has resulted in wide ranging rules and regulations in the areas of employment, wage and hour, immigration, and the environment.

The United States Department of Health and Human Services (HHS)’s Office for Civil Rights (OCR) has issued a Final Rule to implement Section 1557 of the Affordable Care Act, which makes it unlawful for covered health care providers to refuse to treat, or otherwise discriminate against individuals on the basis of race, color, national origin, sex, age, or disability (See 42 U.S.C. § 18116). The Final Rule is effective July 5, 2024. While there are new requirements to implement, these are ...

Colton Meister is an Associate in the firm’s Mergers & Acquisitions Practice Group. Colton’s practice will focus on representing individuals, companies, and financial institutions in general business, transactional, taxation, and regulatory matters.

Friday, Eldredge & Clark is pleased to announce the arrival of our summer I law clerks. The summer law clerks bring significant academic achievements and will be working out of the following offices:

On April 23, 2024, the US Department of Labor announced the final rule that expands the overtime compensation requirements of the Fair Labor Standards Act (FLSA).

The Federal Trade Commission (FTC) plans to meet today April 23, 2024, to vote on the a final rule barring nearly all non-compete agreements. The rule was proposed in January 2023, for more information see here. The rule likely would create some space for non-solicitation and confidentiality agreements to remain effective, but the new rule will require all employers to review their restrictive covenants to determine whether such agreements are in compliance.

Arkansas Business has recognized Taylor Stockemer as one of Arkansas’ 40 under 40. In the latest issue released Tuesday, Arkansas Business named Taylor along with 40 other professionals across the state. These leaders will be formally recognized on June 11 at 11:30 A.M. at the Statehouse Convention Center.

LITTLE ROCK, AR – February 27th, 2024 – The Arkansas Bar Association recently announced the appointment of Amie Schoeppel Wilcox to the Board of Directors of Legal Aid of Arkansas. The appointment, effective immediately, is for a three-year term, extending until December 31, 2026.

The Olivia Farrell Gender Equity Leadership Award, established by Arkansas Business and the Women's Foundation of Arkansas, pays tribute to Olivia Farrell. Farrell, former President and CEO of Arkansas Business was inducted into the Arkansas Women's Hall of Fame and the Walton College Arkansas Business Hall of Fame. She was also a co-founder of the Women's Foundation of Arkansas in 1998. This recognition celebrates companies in Arkansas actively utilizing tools to support women at work and enhance their overall workplace culture.

The United States Department of Labor recently announced the final rule federalregister.gov regarding independent contractor status under the Fair Labor Standards Act.  This rule, scheduled to go into effect on March 11, 2024, rescinds the 2021 Independent Contractor Rule, and will make it more difficult for an employer to classify individuals as independent contractors.  As part of its news release, the DOL states “The rule provides guidance on proper classification and seeks to combat employee misclassification, a serious problem that impacts workers’ rights to minimum wage and overtime pay, facilitates wage theft, allows some employers to undercut their law-abiding competition and hurts the economy at large.”

The Corporate Transparency Act (CTA) was enacted in 2021, but implementation of the new law was delayed on several occasions. As of January 1, 2024, however, the CTA’s beneficial ownership reporting requirements are in effect. This alert reviews critical points every business owner should consider in determining the steps necessary to comply.

Friday, Eldredge & Clark, LLP newest partner Lindsey E. Raines focuses her practice on bankruptcy, creditors’ rights, landlord/tenant issues, and intellectual property. She has successfully represented financial institutions, property owners, creditors, and businesses in a wide range of cases, including commercial and residential foreclosures and evictions, account collection, contract disputes, and other commercial litigation matters.

Friday, Eldredge & Clark proudly continues its community engagement initiative, Friday Cares, now in its 8th consecutive year. Raising over $7,000 in funds - funds utilized to support foster kids in need through the CASA Christmas for a Child Wishlist in Central and Northwest Arkansas. Additionally, providing over 4,000 meals to families in need through contributions made to the Arkansas Food Bank and NWA Food Bank.

 

Friday Eldredge & Clark, LLP is pleased to announce the addition of three new associates to our firm. Emma Jumper, Anuj "A.J." Teotia, and Rose McGarrity were formally sworn in by the Arkansas Supreme Court on Friday, October 6. Our firm proudly welcomes them aboard as we continue to expand.

The Arkansas Bar Association (ArkBar) recently announced the appointment of Jamie Huffman Jones as the new President-Elect Designee, after an uncontested election on October 2, 2023. Jamie, a partner in the firm’s Litigation Practice Group and a member of the management committee, has a strong commitment to her profession and community. She has previously served in various leadership roles, including on ArkBar’s Board of Trustees, the Executive Committee, the Board of Governors, and House of Delegates.

Jamie Jones has been appointed by the Arkansas Supreme Court to serve a three-year term on its Civil Practice Committee. Jamie, a seasoned partner in the Litigation Practice Group and member of the Firm's Management Committee, will immediately step into her new role and serve through September 30, 2026.

Little Rock, Arkansas (Monday, September 25th 2023) - Summit Utilities, Inc. announced today Kevin Crass to its Board of Directors. Crass, a partner in the Litigation Practice Group, specializes in complex business litigation in state and federal courts. He has served on multiple boards, including the University of Arkansas Board of Trustees, the Board of Visitors of the UA Little Rock, and the War Memorial Stadium Commission. Additionally, Crass was the Executive Director of the transition team for Arkansas Governor Sarah Sanders and past Chairman of the Little Rock Regional Chamber of Commerce.

A highlight of the evening was remarks from the guest of honor, State Bank Commissioner Susannah Marshall. Marshall expressed her gratitude and reflected on her tenure since 1994. "I am deeply honored by this gathering and the opportunity to serve the people of Arkansas in my role as State Bank Commissioner. It is through collaboration with dedicated professionals, like those gathered here today, that we continue to strengthen the foundation of our state's financial institutions. I am grateful for the trust and support of the banking community."

Visas can generally be divided into non-immigrant visas and immigrant visas. Non-immigrant visas include temporary stay and work visas, while immigrant visas are a direct path to permanent residency and citizenship. Some non-immigrant visas, like the H-1B, are a dual-intent visa – which means that beneficiaries can also pursue a long-term immigrant visa while remaining in valid H-1B status. While there are some advantages healthcare professionals may have in the long-term visa analysis, this article primarily focuses on non-immigrant visas.

The facts of Kirschner are as follows: In 2014, investors purchased $1.775 billion in syndicated term loan debt obligations of Millennium Laboratories LLC from defendant lenders. The next year, Millennium filed for bankruptcy and as part of the bankruptcy plan, the investors’ claims were assigned to a trust. In 2017, the bankruptcy trustee, Marc Kirschner, alleged that the debt obligations constituted securities, and thus were subject to the more stringent disclosure rules under securities laws. The defendants moved to dismiss the securities law claims on the grounds that a syndicated bank loan is not a security, and a loan syndication is not a securities distribution.

ROGERS, AR (Friday, September 8th, 2023) Friday, Eldredge & Clark welcomes Alexis Bibbs as the newest addition to their Litigation Practice Group. Alexis joins the Rogers office as an associate, with a focus on commercial litigation, bankruptcy, and creditors’ rights. Prior to joining, Bibbs clerked for the Honorable Bobby E. Shepherd of the United States Court of Appeals for the Eighth Circuit and worked as a staff attorney for the Honorable Richard D. Taylor of the United States Bankruptcy Court for the Eastern and Western Districts of Arkansas.

Chambers High Net Worth, an annual guide identifying the world’s leading high net worth advisors in the private wealth market, ranked Friday, Eldredge & Clark's Trust & Estates Group for Private Wealth Law in its 2023 edition.

Jamie Jones was honored during the Arkansas Association of Defense Counsel Annual Meeting. The event was a 2-day conference held in NWA that focuses on trial tactics and technology as well as AADC conclusion of their 30-day trial academy. 

Little Rock, AR, August 17, 2023 -- Friday Eldredge & Clark LLP is pleased to announce that a staggering 61 attorneys have been recognized in the 2024 edition of The Best Lawyers in America®. In addition, 8 have been recognized as “Ones to Watch”, and 12 have been recognized as Lawyers of the Year in Little Rock.  

On June 29, 2023, the Federal regulatory agencies issued a joint policy statement on prudent commercial real estate loan accommodations and workouts to update an existing policy statement released in 2009.  The statement finalizes guidance proposed last year and addresses steps that financial institutions may take to work constructively with CRE borrowers that are experiencing financial stress.   

On December 29, 2022, the Pregnant Workers Fairness Act was signed into law by President Biden. The law will take effect tomorrow, on June 27, 2023. The law is designed to give pregnant workers with additional workplace protections by requiring covered employers to provide reasonable accommodations to a worker’s known limitations related to pregnancy, childbirth, or related medical conditions. A “covered employer” is an employer with 15 or more employees.

Chambers USA is recognized as a prestigious legal ranking guide that is highly regarded among America's leading lawyers for business. The Guide is considered a cornerstone directory and is given significant weight among business leaders selecting legal counsel.

Leadership Greater Little Rock (LGLR) is a respected nine-month community leadership program that aims to develop and connect leaders from various sectors, including businesses, nonprofits, and government. Throughout the program, participants gain a comprehensive understanding of the region's challenges and opportunities through expert speakers, panel discussions, tours, and group presentations.

Eddings' accomplishments extend beyond his professional practice. He has been recognized as one of the Arkansas 250: Most Influential Leaders. Additionally, he has published articles on various legal topics, and is a member of several professional associations. He also serves on the boards of various organizations.

Thursday, May 25th, marked a memorable evening as the Pulaski County Bar Association Annual Meeting honored the late Jim Simpson. Jim was recognized and awarded the highly esteemed Sidney S. McMath Professionalism Award. His wife, Karen Simpson, and their daughter, Caitlin West, accepted the award on his behalf.

 

We are excited to welcome Johanna B. Wade to our Little Rock office. Johanna is an associate in the Litigation Practice Group, specializing in general litigation, insurance defense, personal injury, products liability, and coverage matters.

The original Executive Order issued by Governor Sanders regarding the extension of certain tax filing and payment deadlines has been expanded to address

At the state level, the individual income tax filing date and individual income tax payment date has been extended to July 31, 2023 for residents of Pulaski, Lonoke and Cross counties. This extension includes returns for S-corporations, trusts and restates, partnerships and composite returns.

First, our thoughts and hearts go out to those impacted by the tornados that passed through Arkansas last Friday, March 31, 2023. We know this is a difficult time, and we hope you have a smooth and fast recovery. In light of the disasters, we are writing to alert you about new provisions that may be added to a qualified retirement plan or 403(b) plan under the SECURE Act 2.0. These optional provisions could be added to offer assistance to those impacted by these storms since President Biden declared, on April 2, 2023, a federal disaster area for Cross, Lonoke, and Pulaski Counties in Arkansas. These new retirement plan provisions are designed to help those Eligible Participants, who are individuals that have:

While the failure of Silicon Valley Bank of Santa Clara, California, drew the greater share of coverage as Americans watched a classic bank run in real time, the collapse of Signature Bank of New York might have a similarly long-lasting effect on regulatory enforcement given the implications to the crypto industry. 

Governor Sarah Huckabee Sanders announced today that she will appoint Kevin Crass to the Board of Trustees of the University of Arkansas. Crass will replace Charles Gibson and his term will expire on March 1, 2033. Crass also served as Executive Director of the governor’s transition team following her election this past November.

On February 16, 2023 – Friday, Eldredge & Clark joined the Mosaic Templars Cultural Center as they hosted the opening of the new exhibit “The Life and Legacy of Scipio A. Jones.” The exhibit brings light to the great efforts Jones made in the legal world as a prominent African American attorney right here in Pulaski county.

Banks in Arkansas and throughout the country have experienced substantial asset growth in recent years.  The Annual Report of the Commissioner of the State Bank Department in 2017 listed 80 state-chartered banks with combined total assets of approximately $85.2 billion (average of $1.065 billion per bank).  In June of last year, the annual report listed 74 state-chartered banks with total assets of $147 billion (average of $1.986 billion).  With increased size comes additional oversight. 

The U.S. Citizenship and Immigration Services (USCIS)  recently announced the H-1B cap visa registration process for the 2024 Fiscal Year. Registration will open March 1 at noon eastern time and is set to close on March 17 at noon eastern time. Accordingly, employers should have all relevant information prepared ahead of time. USCIS has simplified the registration process from previous years, now requiring very basic information about the employer and the prospective employee and a $10.00 registration fee.

Oscar was a highly respected partner and attorney who joined the firm in 1970, where he practiced labor and employment law. His vast experience included advising clients on the National Labor Relations Act, the Americans with Disabilities Act, the Occupational Safety and Health Act, the Equal Employment Opportunity Act and the Wage and Hour Act. Before joining the firm, Oscar was a Field Attorney for the National Labor Relations Board’s 26th Region in Memphis.

Kat Hodge is Senior Counsel in the Labor and Employment Litigation Practice Group, having litigated employment cases for the defense and plaintiff’s bar. She joined the firm after serving as a Supervisory Trial attorney for the EEOC, where she supervised trial attorneys and managed litigation filed in complex employment discrimination cases in Arkansas, Tennessee, and Mississippi.

It's no surprise that the FTC's noncompete proposal has caused a stir. Wayne Young shares some of his insight on the subject in the article, "Noncompete Proposal Generates Concerns," published in Arkansas Business.

Jim was an accomplished trial lawyer who began his legal career at the firm in 1977 and served on the Management Committee and as the partner in charge of recruitment for many years. He developed a national reputation for his expertise and success in the courtroom. Jim had a distinguished career and focused his practice on complex business litigation and personal injury defense matters. A go-to lawyer for many heavy hitters in the industry, Jim represented major product manufacturers and suppliers, defended a major pharmaceutical company in the largest case in Arkansas history to date, as well as several high-profile matters.

Temporary work visas present a unique opportunity for employers to employ qualified, diverse workers in the United States. Our firm has helped employers find solutions to staffing issues through employment based non-immigrant visas and navigate the work sponsorship process. The most common and accessible to employers are the H-1B, TN, and L1 visas discussed briefly.

The regulations implementing the No Surprises Act, which prohibits balance billing in many circumstances, went into effect on January 1, 2022. Many questions remain on how to comply with these rules, as well as what is (and is not) changing as we move into 2023. This summary is intended to serve as an overview of what requirements are currently in place and the changes on the horizon.

Friday, Eldredge & Clark, LLP is proud to announce Taylor A. Stockemer and Kael K. Bowling as the firm’s newest partners. Taylor, a highly accomplished professional with a diverse background in Mergers & Acquisitions, securities and investment banking, and regulatory law and Kael, who serves as litigation counsel to financial institutions, creditors, real estate and construction firms, and other business entities.

Firm and practice group honored with prestigious Legislative Advocacy Award from the Central Arkansas Human Resource Association.

LITTLE ROCK, ARKANSAS (December 8, 2022) – Friday, Eldredge & Clark, LLP is proud to welcome Attorney Tyler Phillips to the firm.

Friday, Eldredge & Clark is pleased to announce Jasmine Richardson has joined the firm as Director of Marketing and Public Relations.

Friday, Eldredge & Clark is pleased to announce the firm's sole practicing Certified Mediator with the Arkansas Supreme Court, James "Jim" M. Simpson.

Friday, Eldredge & Clark participated in the Academies of Central Arkansas Career Expo where students had the opportunity to talk to industry professionals across Central Arkansas and form a deeper understanding of required academic subjects, electives, and specialized courses to prepare them for their career of choice.

William "Bill" Waddell Jr., long-time firm partner, is using his passion for diversity in the legal industry to make a difference. He has commissioned the vibrant watercolor painting by artist Ed Wade, and has written an article, "The Art of Justice," to help raise funds for underrepresented law students in Arkansas and other racial justice initiatives.

Kasten has donated 75 hours of service over the last three years as a volunteer with Legal Aid of Arkansas. His commitment to delivering pro bono legal services to low-income Arkansans has impacted many and has driven the mission of the Legal Aid Office forward. We honor Martin for his work, and we encourage each of you to join us at the ACCESS TO JUSTICE MONTH KICKOFF 2022

Tax News Update: Arkansas Tax Appeals Under New Commission’s Proposed Rules

The most notable difference in the updated "Know Your Rights" poster is the QR code added which allows complaints to be file directly from a mobile device. 

Amie Wilcox has been selected for the 38th Class of Leadership Greater Little Rock.

List Includes 15 “Lawyers of the Year” and 8 “Ones to Watch”

Meritas Law Firms Worldwide© has recognized Friday, Eldredge & Clark as Arkansas’ exclusive member. Meritas is a global alliance of independent, market-leading law firms, and Friday, Eldredge & Clark is Arkansas’ exclusive member. This alliance fiercely catapults Friday, Eldredge & Clark into an elite global law firm with world-class practices. The affiliation offers The Friday Firm access to more than 8,000 lawyers in 245 markets worldwide. The firm’s clients can now obtain legal counsel across borders, with the convenience of working with The Friday Firm as its local contact.

Friday, Eldredge & Clark is pleased to announce the hiring of Michael M. Pollock. Pollock will practice in the Mergers & Acquisitions Group where he will primarily focus on advising clients in various areas of taxation and business transactions; including federal, state and local tax matters, tax controversies, mergers and acquisitions, and general business transactions, formation and planning.   

By Amie K. Wilcox

Arkansas House Speaker Matthew Shepherd, R-El Dorado, has appointed Attorney Matthew Mitchell of Rogers to the Judicial Discipline and Disability Commission, Shepherd announced Monday.

Friday, Eldredge & Clark, LLP is proud to announce its continued efforts to promote diversity in the law profession by continuing its Friday Forward Fellowship. The objective of the Fellowship, established in 2021, is to increase the number of law school students from diverse backgrounds. Recognizing that diversity includes many human differences such as race, ethnicity, sexual and gender identity, military service, socioeconomic status, faith and beliefs, disability status, immigrant upbringing, and other conditions, Friday, Eldredge & Clark is committed to seeking out these students and encourage them to become members of the Arkansas legal profession.

Gov. Asa Hutchinson has appointed Attorney Price Gardner, a 1984 graduate of Arkansas State University, to a second term on the ASU System Board of Trustees.

Friday, Eldredge & Clark, LLP announces the hiring of Attorney Alexa Mizer in the Litigation Practice Group in Rogers.

CMS Vaccine Mandate to be Enforced February 14, 2022: The Centers for Medicaid and Medicare Services (CMS) has issued guidance specific to states where the CMS Vaccination Mandate was previously enjoined (including Arkansas).

The United States Supreme Court granted the federal government’s request to reinstate the CMS Omnibus COVID-19 Health Care Staff Vaccination Interim Final Rule (CMS Mandate) after two U.S. District Courts had enjoined the enforcement of the rule in 25 states, including Arkansas. The Court, in a 5-4 decision, determined that the petitioning states were not likely to succeed on the merits of their challenges and that the CMS Rule may go into effect while the cases proceed.

After lengthy oral arguments last Friday, the United States Supreme Court today (January 13, 2022) stayed any enforcement of the OSHA Emergency Temporary Standard (ETS) mandating vaccination or weekly testing for all employers with 100 or more employees. The Court, In a 6-3 decision, determined that the petitioners challenging the ETS were likely to succeed on the merits and, therefore, a stay of enforcement during the litigation on the merits was appropriate. This is good news for all employers with over 100 employees who were facing the specter of requiring vaccinations or implementing masking and weekly testing rules and procedures.

As COVID-19 cases surge in Arkansas, the CDC has updated its guidance on isolation and quarantine for the second time in two weeks. In that guidance, anyone who has been in close contact with someone who has COVID-19 should quarantine unless they have been fully vaccinated, including all boosters, or had a confirmed positive COVID-19 test within the last 90 days. Individuals who are fully vaccinated should wear a mask when around others and monitor their symptoms for 10 days from the date of the last close contact with the infected person. These individuals should also get tested at least five days after the last close contact. Individuals who have tested positive for COVID-19 during the previous 90 days and come in close contact with someone with COVID-19 need only wear a mask when around others for 10 days. A close contact is defined as being less than six feet away from an infected person for a cumulative total of 15 minutes or more over a 24-hour period.

Friday, Eldredge & Clark, LLP is proud to announce Attorney Katherine C. Campbell has been elected as partner within the firm. Katherine, who works in the Litigation Practice Group in Rogers, joined the firm in 2019.

Late Friday (December 17), a split, three-judge panel of the Sixth Circuit lifted the stay imposed on the OSHA Emergency Temporary Standard (ETS) by the Fifth Circuit Court of Appeals. Emergency appeals challenging the Sixth Circuit’s decision were filed with the Supreme Court after hours on Friday. In the meantime, however, OSHA quickly announced new compliance dates for the ETS requirements: February 9 for the testing requirement, and January 10 for all other requirements.

Katherine C. Campbell has been appointed to the Continuing Legal Education Board of the Administrative Office of the Courts which is agency within the judicial branch of government that works to support the state courts on behalf of the Arkansas Supreme Court. Katherine will serve a three-year term.

The Arkansas Department of Workforce Services announced today that it is non-charging employers’ unemployment accounts for benefits paid to unemployment claimants during the second, third, and fourth quarters of 2020. It is taking this action pursuant to its authority granted by Executive Order of Governor Hutchinson and Act 153 of 2021. These non-charges will lessen the effects of the pandemic on Arkansas employers’ unemployment obligations, and employers’ rates will not increase because of any unemployment benefits paid during the second, third, and fourth quarters of 2020.

Friday, Eldredge & Clark, LLP is proud to announce Mid-South Super Lawyers named 49 attorneys to their annual listing of top lawyers in Arkansas including 10 named as “Top 50: 2021 Arkansas Super Lawyers” and 11 ranked as “Rising Stars.”

Jordan Broyles Hallenbeck has been selected to serve in the 2nd Class of the Public Service Academy. This program is a joint effort between the Arkansas Bar Association and the Clinton School of Public Service.

We are proud to have some of the top influencers in the state as featured in the Arkansas 250 special issue published by Arkansas Business. The list includes Attorneys Michelle Ator, Marvin Childers, Khay Eddings and Price Gardner.

Healthcare Attorneys Lynda M. Johnson and Amie K. Wilcox hosted a webinar earlier this week to discuss the recent COVID-19 mandate issued by the CMS specific to healthcare facilities.

On Monday, November 8, the Arkansas State Chamber hosted approximately 450 attendees during a webinar to discuss what employers need to know about the recent federal vaccine mandate. Attorneys Michael S. Moore, Daniel L. Herrington and Mark K. Cameron were the featured presenters. The discussion focused around the Occupational Safety and Health Administration (OSHA) and the Center for Medicare & Medicaid Services (CMS) COVID-19 vaccination and testing requirements.

The Occupational Safety and Health Administration (OSHA) and the Center for Medicare & Medicaid Services (CMS) released the much-awaited COVID-19 vaccination and testing requirements. OSHA released a 490-page COVID-19 vaccination and testing emergency temporary standard (ETS). This legal alert covers some of the primary questions surrounding the new ETS. For further questions and help understanding and complying with the new rule, please contact our office.

The Centers for Medicare and Medicaid Services (CMS) issued its highly anticipated vaccine mandate for health facilities today. The CMS Omnibus COVID-19 Health Care Staff Vaccination Interim Final Rule (“the CMS Rule”) implements mandatory vaccine requirements announced by the Biden Administration in September – and sets the first of several deadlines for December 5.

Friday Eldredge & Clark, LLP has been ranked in the 2022 U.S. News - Best Lawyers® "Best Law Firms" list regionally in 43 practice areas. Ranked firms, presented in tiers, are listed on a national and/or metropolitan scale. Receiving a tier designation reflects the high level of respect a firm has earned among other leading lawyers and clients in the same communities and the same practice areas for their abilities, their professionalism and their integrity.

Price C. Gardner has been named a Distinguished Alumni of the UA Little Rock William H. Bowen School of Law. The Anniversary Gala, held on Friday, Oct. 21, served as the stage for the induction, where colleagues, family, and friends joined him to celebrate the occasion.

Recently, Attorney Michael S. Moore talked to members of the Industry Liaison Group (ILG) of Arkansas regarding the Federal vaccine mandate. The meeting was held virtual in partnership with CAHRA. A recording of the presentation is available to download here.

Joseph G. Nichols was named as one of the Top Professionals in 2021 by the readers of Arkansas Money & Politics. The magazine's annual list was published in the October issue.

Arkansas Money & Politics readers have chosen the 2021 Legal Elite in this month’s issue of the magazine. Friday, Eldredge & Clark Attorneys Price C. Gardner, Alexandra A. Ifrah and Khayyam M. Eddings were listed among the annual list.

Friday, Eldredge & Clark is a member of the Employment Law Alliance (ELA), the world's largest group of labor and employment law firms. Friday Firm partner, Daniel Herrington, is a member of the ELA Occupational Safety and Health law group. On October 20, 2021, Dan participated, along with other members of ELA OSH law group, in a meeting with the federal Office of Information and Regulatory Affairs (OIRA). This division within the Office of Management and the Budget is responsible for review of the OSHA ETS that will require employers of 100 or more employees to require employees to be vaccinated or to be tested weekly. Representatives of OIRA, OSHA, the DOL Office of Solicitor, and Office of Policy participated in the call.

In the October issue of Arkansas Money and Politics, Attorney Michael S. Moore talks about the changes in the legal industry due to COVID and how technology has impacted the profession.

Attorney Kael Bowling has been chosen as an ambassador for the American Cancer Society (Arkansas) Real Men Wear Pink Campaign. Real Men Wear Pink gives men a leadership role in the fight against breast cancer.

Last month, President Biden announced plans to implement a vaccine mandate for qualifying employers, medical facilities, and federal employees and contractors. At the time, officials indicated that the Occupational Health and Safety Administration (OSHA) would enforce the mandate with fines of up to nearly $14,000 per violation. A recently proposed bill, H.R. 5376 a.k.a. the “Build Back Better Act,” is making its way through Congress and proposes much larger fines against violating employers, however. The proposed resolution was approved by the House Budget Committee and introduced on the House floor on September 27, 2021.

Friday, Eldredge & Clark’s Labor and Employment attorneys were recently presented the Friend of HR Profession Award at the Arkansas SHRM 2021 HR Conference.

Attorney Jamie Huffman Jones has been appointed to serve as Chair on the Arkansas Supreme Court Committee on Model Jury Instructions – Civil. Jamie, who was appointment to the committee in 2017, will serve in this leadership role until 2024.

Attorneys Allison Pearson Rhodes and Lindsey Emerson Raines have been selected as members of the Leadership Greater Little Rock program in Class XXXVI and Class XXXVII, respectively.

On a matter of first impression in Arkansas, the Friday, Eldredge & Clark, on a matter led by Attorney Michael McCarty Harrison, obtained a summary judgment for a defendant under Arkansas’ Good Samaritan statute. As a result, the case against them was dismissed. Though the law was enacted to provide civil liability immunity to non-medical professionals from claims arising out of the rendering of emergency aid and has been on the books for many years, it has never been tested in court. The ruling was a win for the client and anyone attempting to render aid to those in need in the future.

On September 9, President Biden announced sweeping new policies that, if implemented, will require mandatory vaccination policies for federal employees and contractors and qualifying employers and healthcare facilities. The mandates will cover approximately 100 million Americans, which make up two-thirds of the workforce. We expect further guidance for employers and healthcare facilities to be issued in the coming weeks.

Friday, Eldredge & Clark, LLP is proud to welcome Attorneys Sarah J. Breeding and Mark K. Cameron to the firm.

An indigent birth parent who seeks to protect her parental rights is not entitled to appointed counsel in only one instance – if she objects in a private adoption. Act 599 of 2021 gives her the right to counsel if she consents to the adoption. And Ark. Code Ann. § 9–27–316(h) provides a right to appointed counsel in dependency and neglect proceedings brought by the state. However, the indigent birth parent who desires to contest a private adoption and protect her rights has no right to assistance of counsel.

The Employee Retention Credit (ERC) was created by the CARES Act to encourage employers to keep employees on their payroll during the pandemic. Through subsequent legislation, Congress amended and extended the credit and the availability of certain advance payments of the credits through the end of 2021. Notably, following the subsequent amendments, businesses that received a Paycheck Protection Program (PPP) loan are now eligible to also claim the ERC provided certain qualifications are met.

Friday Eldredge & Clark, LLP is pleased to announce a total of 74 of the firm lawyers have been included in the 2022 Edition of The Best Lawyers in America. The list includes 10 “Lawyers of the Year” and 11 attorneys recognized as “Ones to Watch.”

In the latest episode of Employment Matters Podcast, produced by the Employment Law Alliance, Attorney Katherine C. Campbell talks about the questions and challenges that are being faced by businesses either as employees return to the office or continue to work remotely.

Attorney Jamie Huffman Jones of the Friday, Eldredge & Clark was recently presented with the prestigious Federation of Defense and Corporate Counsel Joseph R. Olshan Award for her leadership and outstanding work with the Amicus & Public Policy Committee in advancing the positions of our members on a variety of issues relevant to our profession and the fair administration of justice.

The UA Little Rock William H. Bowen School of Law has announced Attorney Price C. Gardner will be one of the distinguished alumni recognized during the school's Anniversary Gala on Friday, Oct. 22. Price is among three individuals who will be honored for their contributions to the legal community, commitment to legal education and leadership within the state.

Attorney E. Conner McNair has been named to the 40 Under 40 class of 2021 by the Northwest Arkansas Business Journal. The list is comprised of up-and-coming young professionals from the Northwest Arkansas community who serve in the area’s communities, civic organizations and municipal arenas.

Private party wage and hour litigation has increased substantially over the last decade. Our review of court filings indicates that almost one private wage and hour lawsuit per day is filed in Arkansas. If you have not been sued yet, you are likely to be the target of such a suit in the near future. We also note that the Wage and Hour Division of the Department of Labor continues its increased focus into traditional wage hour matters. The slightly good news is that the Wage and Hour Division now has a portal much like the EEOC, which allows employers to upload documents and not have an investigator on site in all circumstances.

Attorney Tyler D. Bone was presented the W. A. Eldredge, Jr. Outstanding Young Trial Lawyer Award by the Arkansas Bar Foundation during their annual meeting on Friday, August 6.

On July 27, 2021, the U.S. Centers for Disease Control (CDC) issued new interim public health recommendations for fully vaccinated people to provide guidance regarding mask-wearing for vaccinated individuals in light of the highly-transmissible Delta variant of COVID-19. The updated guidance does not address unvaccinated individuals because the CDC has continued to recommend mask-wearing in most settings for unvaccinated individuals.

Chambers and Partners© has recognized Friday, Eldredge & Clark and all of the firm’s Trust and Estate Planning partners in its 2021 edition of Chambers High Net Worth Guide. The guide covers private wealth management work in key areas around the world, and its rankings are based on extensive research and in-depth interviews with clients and industry leaders. In addition to the individual attorneys recognized, the firm received the highest ranking awarded by Chambers.  The attorneys named “leaders in their fields” are: W. Thomas Baxter, Katie Watson Bingham* J. Lee Brown Allison J. Cornwell Byron M. Eiseman Jr.** Sarah Cotton Patterson K. Coleman Westbrook Many of the attorneys in the Trust and Estate Planning Practice Group are Certified Public Accountants (inactive) and all have Master of Laws in Taxation. The group works with individuals and businesses to address the important aspects of their financial situation including personal tax planning, business planning, retirement planning, planning for disability, risk management, asset protection, family legacy and philanthropy. *Up and Coming; Senior Statespeople**

Defense attorneys in Arkansas are, not infrequently, called upon to defend religious institutions from tort suits brought against them for a variety of reasons. Such claims may arise out of a motor vehicle accident involving a church bus, a slip and fall accident on church premises, a claim of sexual molestation on the part of a church employee, or another type of claim. In defending claims against religious institutions, it is imperative that the defense of charitable immunity and, where applicable, the Ecclesiastical doctrine, be raised in the first responsive pleading to the Complaint, be that an Answer and/or a Motion to Dismiss.

Bankers changing positions from one bank to another is nothing new in the industry. The volume of moves may ebb and flow over time, but we have witnessed this play out in the Arkansas market for years. While there is risk inherent in any move, bankers and their new employers are well advised to consider a few steps to mitigate legal risks accompanying the change. A recent Federal Reserve action imposing a lifetime ban on two Wyoming bankers is an alarming reminder of the severity of these risks.

As we all read the news reports the last week or so, the Delta variant of the Covid-19 virus is spreading quickly among the unvaccinated portion of society. Also, the pace of vaccinations in Arkansas has slowed with still fewer than one million Arkansans fully vaccinated. In response to this surge, hospitals, including UAMS, are reopening their Covid-19 units. This surge and the reaction by healthcare providers will have a ripple effect of causing limitations in healthcare services available for non-Covid needs.

It may seem a little late in the game, but acting in response to an Executive Order, OSHA issued an Emergency Temporary Standard (ETS) on June 10, 2021. This ETS only applies to “Healthcare Employers,” but that definition is broad – encompassing all settings where any employee provides “healthcare services” or “healthcare support services.”

The 2021 session of the Arkansas General Assembly ended in April and several new laws were enacted regarding trust and estate matters. The following is a general review of each new law and what changes it might mean for you in the future.

Friday, Eldredge & Clark, LLP has hired Attorney Caleb D. Hollinger as the newest member of the firm’s Trust and Estate Planning Group. Hollinger joins the firm after graduating from the University of Florida Levin College of Law where he earned a Master of Laws in Taxation.

To say Attorney Jamie Huffman Jones is involved in the Arkansas Bar Association would be an understatement. Having joined in 2003 at the start of her career, she has made participation in the bar’s initiatives a major focus outside the courtroom. She has volunteered to serve on various committees and task forces, held leadership positions on the Board of Trustees and led both the Annual Meeting in 2021 and the Mid-Year Meeting in 2020.

Friday, Eldredge & Clark has been selected to join the Employment Law Alliance (ELA) as the exclusive member for Arkansas.

Attorney William A. Waddell Jr. was honored for his contributions to Arkansas Lawyer Magazine at the Arkansas Bar Association's Annual Meeting. He was awarded the 2021 Maurice Cathey Award by the association as well as the Best General Writing Award for his article "Privilegium" which was published in the Winter 2021 issue of the magazine.

Attorney Lindsey Emerson Raines is the recipient of the Arkansas Bar Association's Annual CLE Award. She is recognized for her contributions to the association's CLE program and for her work in the planning of the Debtor/Creditor Law Conference.

Attorney Jamie Huffman Jones is the recipient of the 2021 Golden Gavel Award given by the Arkansas Bar Association. She is being honored for her valued contributions as the Co-Chair of the group's annual meeting that is being held virtually this week.

Readers of AY Magazine have voted Lynda M. Johnson, Khayyam M. Eddings and Amie K. Wilcox to their 2021 Best Lawyers List. Khay is listed for his work in both education and labor law while Lynda and Amie are named for their work in health care law.

In the latest episode of Employment Matters Podcast, produced by the Employment Law Alliance, Attorney Michael Moore gives a local and national overview of vaccination and masking requirements for employers. He also discusses recent guidance from the EEOC on how employers can incentivize the vaccine for their employees.

Amie K. Wilcox, attorney with Friday, Eldredge & Clark, and Laura Gillenwater, Senior Manager with HORNE, answer pressing questions about EEOC guidance, mandatory vaccine policies and vaccine stimulus funds available for hospitals and health systems.

Erin A. James has joined Friday, Eldredge and Clark's Rogers office where she will be the newest associate in the mergers and acquisitions practice group. Her practice will involve all aspects of business mergers and acquisitions, general business formation and choice of entities, including structuring, due diligence, negotiation and documentation.

Last spring, the Arkansas Supreme Court clarified decades of seemingly conflicting precedent on when Arkansas’ judicial branch should defer to the executive branch on the legal meaning of a statute. No longer would an administrative agency’s view of a statute be given “great deference.” No longer would it be judicially embraced unless it was “clearly wrong.” An agency’s interpretation of a statute would now be reviewed afresh, under a de novo standard of review.1 And when the agency’s view comes into play at all (such as when the statute is ambiguous), it will operate as one of many interpretive tools—a light on the text, but not the sun.

Friday, Eldredge & Clark, LLP is pleased to announce 29 attorneys have been recognized as “Leaders in Their Field” in the 2021 Chambers USA: America’s Leading Lawyers for Business. The firm is also ranked highly in five categories: Corporate/Commercial, Labor and Employment, Employee Benefits, Litigation: General Commercial and Real Estate.

Lynda Johnson, partner at Friday, Eldredge & Clark, and Christy Street, Senior Manager with HORNE, discuss why the Final Rule brings welcomed changes to physician practices and point out the biggest items in the Stark and Anti-Kickback Final Rule.

On Thursday, May 13, the CDC made significant changes to its guidance regarding mask wearing for vaccinated individuals. The new guidance states: "Fully vaccinated people no longer need to wear a mask or physically distance in any setting, except where required by federal, state, local, tribal, or territorial laws, rules, and regulations, including local business and workplace guidance."

For the first time, the Department of Labor (DOL) has issued guidance addressing cybersecurity for plan sponsors, plan fiduciaries, recordkeepers, and plan participants of ERISA covered plans.

Timothy Ezell, Attorney with Friday, Eldredge & Clark, and Rud Blumentritt, Partner with HORNE Healthcare, address Start and the Anti-Kickback Final Rule in this 15-minute on-demand webinar.

Amie K. Alexander, Attorney with Friday, Eldredge & Clark and Mike Skinner, Managing Partner with HORNE Cyber answer pressing questions related to HIPAA and security in this 15-minute on-demand webinar.

Attorney Amie K. Alexander has been recognized as one of the Outstanding Pro Bono Attorneys of the Year. The honor is given each year by the Legal Aid of Arkansas on Law Day to honor those attorneys who have dedicated their time to those in need.

As you have probably heard, student loan debt is a big issue. According to federal statistics, 69 percent of college students in the Class of 2019 took out student loans, and they graduated with an average debt of $29,900 per student. Additionally, approximately 14 percent of these students’ parents took out loans to assist their children attend college. Overall, there is more than $1.71 trillion in student loan debt in the United States, and this is spread out over approximately 44.7 million borrowers. So, what are some methods an employer can use to assist its employees and attract new employees related to student loan debt? This article will discuss two options that the IRS allows employers to use to assist with and encourage the repayment of student loan debt.

Attorney Lindsey Emerson Raines serves as the firm’s team captain in the 2021 Central Arkansas Heart Walk. The fundraiser, an annual event for benefiting the American Heart Association, has raised more than $181,000 so far this year. Fundraising efforts began in February and continue through Saturday, April 24 at the actual Heart Walk that will take place at Chenal Promenade.

COVD-19 cases are trending in a positive direction. Cases are down, and all adults may now receive a COVID-19 vaccine. While legislative efforts have been made to curtail an employer’s ability to mandate the COVID-19 vaccination onto their employees, as of today, those efforts have been unsuccessful. The question that seems to be on every employer’s mind is not whether they can mandate these vaccines, but whether they should.

On April 13, 2021, the Occupational Safety and Health Administration (OSHA) cited Liberty Tax Service of Lynn, Massachusetts for prohibiting its employees and customers from wearing masks, failing to ensure employees and customers practiced social distancing and refusing to implement other safeguards against the coronavirus. The Massachusetts-based business now faces $136,532 in penalties.

On March 11, 2021, President Biden signed into law a comprehensive stimulus package titled the American Rescue Plan Act of 2021 (ARPA) that includes assistance in the form of a 100 percent COBRA premium subsidy to “assistance eligible individuals” for a period of up to six months. Although ARPA went into effect on April 1, 2021, employer implementation of the new law has been delayed pending the release of the model notices by the Department of Labor (DOL). However, on April 7, 2021, the DOL issued the model notices to be used by employers to satisfy the notice obligations imposed by ARPA along with a set of FAQ’s that provide some clarifying guidance. Now that the model notices have been released, employers should begin taking steps toward satisfying its obligations under ARPA.

The PPP Extension Act, signed by President Joe Biden on Tuesday, extends the deadline for PPP applications to May 31, 2021. The Act also provides that the SBA will have until June 30, 2021 to process applications. While applicants now have an additional two months to apply for a first or second draw PPP loan, the Act does not provide any additional funding for the current round of PPP. As of March 28, 2021 the SBA has disbursed around $734 billion of the $806 billion appropriated by Congress to the program.

Beginning today, under the Coronavirus Response and Relief Supplemental Appropriations Act of 2021 and the American Rescue Plan Act of 2021, the Federal Emergency Management Agency (FEMA) will provide financial assistance for COVID-19 related funeral/cremation expenses incurred after January 20, 2020.

Governor Asa Hutchinson announced today the statewide mask mandate will be lifted effective immediately. Our labor and employment attorneys have put together some much needed guidance in the form of frequently asked questions to help business owners understand how this affects their place of business and current requirements set for employees and customers.

Friday, Eldredge & Clark, LLP is proud to announce the establishment of the Friday Forward Fellowship. The program was created by the firm’s Diversity, Equity & Inclusion Committee with the goal to increase the number of law school students from diverse backgrounds. Recognizing that diversity includes many human differences such as race, ethnicity, sexual and gender identity, military service, socioeconomic status, faith and beliefs, disability status, immigrant upbringing, and other conditions, we are committed to seeking out these populations in Arkansas colleges and universities to provide financial support and mentorship with the goal of inspiring a more diverse representation in the Arkansas legal profession.

The Arkansas Hospitality Association hosted a webinar to educate their members on potential loans available through the Paycheck Protection Program. Friday, Eldredge & Clark Attorneys Robert T. Smith and Madeline O. McElhanon addressed recent updates to the program and discussed its application to the travel and tourism industry.

The Treasury Department and Internal Revenue Service issued the following press release yesterday announcing the federal income tax filing due date for individuals for the 2020 tax year will be automatically extended from April 15, 2021, to May 17, 2021. The IRS will be providing formal guidance in the coming days.

The American Rescue Plan Act of 2021 (ARPA) was signed by President Biden on March 11, 2021. The ARPA follows previous laws applicable to the minimum funding contribution requirements for defined benefit plans, and this article discusses the impacts of the ARPA on Single Employer Plans (as opposed to Multi-Employer Plans).

The extended Paycheck Protection Program (PPP) is of particular interest to those in the tourism industry because it addresses specific issues businesses like hotels, restaurants and bars are facing and have faced during the pandemic. Below is a summary of two recent articles that explain the loan program in more detail.

Attorneys Mike Moore and Katherine Campbell discuss the most pressing COVID-issues in the workplace and give an update on new legislation that includes unemployment rates. The webinar is part of the firm's monthly Lunch and Learn Webinar Series. (March 4, 2021)

Friday, Eldredge & Clark, LLP is proud to announce the Women’s Foundation of Arkansas (WFA) has named the firm the recipient of the 2021 Olivia Farrell Gender Equity Leadership Award. The award was announced Wednesday, March 3 at the 33rd Annual Arkansas Business of the Year Awards Celebration in Little Rock.

Employers who sponsor group health, dental and/or vision plans should be aware that the Department of Labor (DOL) just issued EBSA Disaster Relief Notice 2021-01 which provides specific guidance and recommendations to employers in connection with Outbreak Period relief previously issued by the DOL and Internal Revenue Service (IRS) in joint guidance issued last year in EBSA Disaster Relief Notice 2020-01 (Joint Notice).

Welcome back after last month’s snowstorm. While last month’s weather events temporarily changed employers’ focus, we cannot understate the importance of continuing to follow COVID-19 guidance in the workplace particularly with the recent announcement by Governor Hutchinson. The general trend of infections and active cases in Arkansas is headed in the right direction, but employers should continue to remain vigilant to limit risk for their employees and client. Our newsletter this month focuses on updates to COVID-related mandates and guidance at the State and Federal levels.

Attorney A. Wyckliff Nisbet Jr has been involved with the Downtown Little Partnership (DLRP) since 1990 and his commitment to the organization was awarded recently with the dedication of a plaque in his honor. The plaque is located in the Baker’s Alley behind the Arkansas Repertory Theatre in Little Rock and is also dedicated to former board member Rett Tucker.

In December 2020, as part of the larger National Defense Authorization Act, the Corporate Transparency Act (CTA)) was enacted with intentions of increasing transparency into companies to combat money laundering and criminal behavior. The CTA requires that certain companies (each a “reporting company”) disclose their ultimate beneficial ownership and control. If not exempt, all new entities and all existing entities will need to comply with these new regulations. Though the CTA is not effective immediately, the Treasury Department expects within one year to issue the regulations detailing how the act will be implemented.

Attorneys Michael S. Moore and Julio Olaya, Jr. discuss vaccines in the workplace and other covid-related issues important for employers right now in the firm's monthly Lunch and Learn Webinar Series. (February 3, 2021)

Yesterday the Arkansas Department of Workforce Services issued a Press Release (see below) notifying employers that their annual statements regarding unemployment contribution rates would reflect non-charges for the Second Quarter of 2020, pursuant to the Executive Order issued by the Governor in late 2020.

Over the past year, the news from our group has come in the form of alerts addressing recent changes in the law, mostly due to the pandemic. These are designed to keep employers apprised of legal changes and armed with knowledge to address issues that might arise. COVID-19 came about suddenly, and legislation and executive orders quickly followed. Our legal and business landscapes changed as a result, as did how we operate day to day. From the beginning of the pandemic to today, our labor and employment group has grappled with novel challenges, immersed ourselves in the new laws and regulations, and brainstormed together solutions to the new challenges employers are facing, both COVID-related and non-COVID related.

In a move to consolidate all of the taxing services for the State of Arkansas to the Department of Finance and Administration (DFA), effective as of January 1, 2021, all Arkansas entities required to pay annual Franchise Taxes will no longer file with the Secretary of State and will now file with the DFA.

On October 7, 2020, the Securities and Exchange Commission (SEC) published a rule proposal to provide a safe harbor exemption permitting an individual acting as an unregistered broker or dealer, or “finder,” to engage in capital-raising activities on behalf of smaller private companies without registering as a broker-dealer. The SEC’s proposal (Release No. 34-90112; File No. S7-13-20) aims to address concerns that have been raised by small businesses when attempting to identify “finders” to engage potential investors while raising capital. In today’s capital markets, the SEC has not previously recognized a “finders” exemption or exception, nor has the SEC provided general guidance on “finders”, other than interpretive positions taken by the SEC staff in no-action letters, prompting some to observers to refer to the use of finders as the “gray market.”

Khayyman M. Eddings has been selected to serve on the Board of Trustees of the Arkansas Arts Center through 2024. Khay follows the firm’s former Managing Partner Shep Russell who previously served as President on the Board of Trustees.

The Paycheck Protection Program (PPP) has been extended and expanded to provide more funding for first-time borrowers and to allow some existing borrowers the opportunity to receive additional help. The Economic Aid Act, which become law late last year, allocates $284 billion in additional funds to the program and authorizes the Small Business Administration (SBA) to guarantee loans through March 31, 2021. On January 6, 2021, the SBA provided guidance in the form of Interim Final Rules (First Draw IFR) (Second Draw (IFR) to address eligibility and applications to the expanded program.

On Tuesday, Dec. 29, Governor Hutchinson issued Executive Order (EO 20-54) which grants relief to employers whose unemployment rates might have been adversely affected by the economic effects of COVID-19.

Congress’s most recent COVID-19 relief bill was signed into law on Sunday, Dec. 27, 2020, as the Consolidated Appropriation Act of 2021 (CAA). Title X of the CAA provides additional bankruptcy relief for individual and corporate debtors, as well as creditors impacted by COVID-19. Most changes are temporary as noted below.

Congress passed a $900 billion COVID-19 relief package on Monday, Dec. 21, which was signed by President Trump late Sunday, Dec. 27. While most of the coverage of the legislation has focused on a new round of stimulus checks and unemployment benefits, the legislation includes some notable components for healthcare providers.

Friday, Eldredge & Clark, LLP has elected four new partners to the firm which include Kathy McCarroll, Joshua C. Ashley, Katie M. Eaves and Michael McCarty Harrison. Michael S. Moore has been appointed practice group leader of the Labor and Employment Practice Group and a member of the firm’s management committee.

Beginning Friday, Jan. 1, 2021, the minimum wage in Arkansas will increase to $11 per hour. In 2018, Arkansas voters approved a ballot initiative to incrementally raise the minimum wage to $11 an hour by 2021. The increase in minimum wage offers employers an opportunity to evaluate their pay practices.

After several rounds of discussion, congressional leaders reached a deal on a new COVID-related stimulus bill. The bill passed both houses of Congress on Monday, Dec. 21 and was signed into law by the President Trump on Sunday, Dec 27. The stimulus package, which totals nearly $900 billion, provides aid for workers and businesses and includes expansions and revisions of existing COVID relief programs.

On Wednesday, Dec. 16, the EEOC released new guidance for employers regarding how the legal requirements of the Americans with Disabilities Act (ADA), Title VII of the Civil Rights Act of 1964, and the Genetic Information Nondiscrimination Act (GINA) will impact administration of the COVID-19 vaccine. That guidance, which came in the form of frequently asked questions, recognizes the complex legal questions that arise with administering a COVID-19 vaccine in an employment context.

The Business and Commercial Services office of the Arkansas Secretary of State (AR SOS) will be closed beginning at noon on December 30, 2020 and will not reopen until January 4, 2021. Any company wishing to dissolve before the end of the year must do so prior to noon on December 30, 2020.

Some good news to end 2020: Our annual Friday Cares Holiday Donation Drive raised more then $5,500 to help feed those struggling with hunger in Arkansas. We also collected non-perishable food items that, along with the money raised, was sent to the Arkansas Foodbank, The Salvation Army of Northwest Arkansas and the Junior Auxiliary of Saline County.

Friday, Eldredge & Clark, LLP is proud to announce Mid-South Super Lawyers named 50 attorneys to their annual listing of top lawyers in Arkansas including eight named as “Top 50: 2020 Arkansas Super Lawyers” and 14 ranked as “Rising Stars.”

On Friday, December 4, the CDC issued new guidance for dealing with the COVID-19 pandemic. That guidance recognizes the high levels of community transmission in recent weeks and the need to adopt more stringent measures to slow the spread of the disease.

On Wednesday, the CDC issued revised guidance announcing that the required time for quarantine after exposure to COVID-19 may be reduced from 14 days to 7 or 10 days. The CDC still recommends a quarantine period of 14 days when possible. But the CDC also recognizes that the burden and economic hardship of the 14-day quarantine may reduce compliance.

As a component of the Coronavirus Aid, Relief & Economic Security Act, the Federal Reserve established the Main Street Lending Program to provide up to $600 billion in financing to businesses and nonprofit organizations negatively impacted by the onset of the COVID-19 pandemic.

Friday Eldredge & Clark, LLP has been ranked in the 2021 U.S. News - Best Lawyers® "Best Law Firms" list regionally in 41 practice areas. Ranked firms, presented in tiers, are listed on a national and/or metropolitan scale. Receiving a tier designation reflects the high level of respect a firm has earned among other leading lawyers and clients in the same communities and the same practice areas for their abilities, their professionalism and their integrity.

The Office of the National Coordinator for Health Information Technology (ONC) has announced that it will delay compliance deadlines for information blocking and other health information technology (health IT) provisions that were previously set to go into effect on November 2, 2020. The compliance deadlines were set by the 21st Century Cures Act Final Rule, which can be viewed here. Citing additional time necessary as a result of the COVID-19 Public Health Emergency, the new deadline for complying with the rule’s information blocking prohibition has been extended until April 5, 2021.

Each year Arkansas Business recognizes the leaders in our state in their special issue "Arkansas 250: Most Influential Leaders." The list includes Attorneys Michelle Ator, Marvin L. Childers, Kevin A. Crass, Khayyam M. Eddings, Price C. Gardner for their work in the legal industry.

On October 30th, the Federal Reserve Board announced two adjustments to the terms of its Main Street Lending Program. These changes are designed to better provide support to smaller for-profit businesses and nonprofit organizations.

In McKey v. U.S. Bank Nat’l Ass’n, No. 19-2638 (8th Cir. October 23, 2020), the Eighth Circuit ruled in favor of the employer in a case where an employee alleged it had illegally fired her on account of her age and in retaliation for reporting suspected age discrimination. The Eighth Circuit is the federal jurisdiction of appellate courts that includes Arkansas, and therefore valuable points can be drawn from its analysis on how similar cases will be analyzed in Arkansas.

With interest rates remaining historically low, a number of Arkansas banks have taken steps to secure an additional capital cushion through a subordinated debt offering. As reported earlier this year by American Banker, the pandemic has incentivized institutions to shore up capital as a protection against credit losses, as well as preparing to take advantage of potential lending and M&A opportunities.

Friday, Eldredge & Clark has been voted Best Law Firm by the readers of the Arkansas Democrat-Gazette. Each year, readers of the newspaper vote for the best Central Arkansas businesses in its Best of the Best Readers' Choice Awards. The winners are featured in the Arkansas Democrat-Gazette's Sunday, October 25th issue and posted online.

Attorneys Price C. Gardner, Michael S. Moore and Bryan W. Duke have recently been named to the Legal Elite 2020 rankings by Arkansas Money and Politics. The Legal Elite is a collection of 100 of the state’s top attorneys with emphasis on specific areas of law. The list is created from nominations from AMP readers.

While healthcare providers were reeling from the chaos surrounding the COVID-19 pandemic, The Centers for Medicare & Medicaid Services (CMS) and the Office of the National Coordinator for Health IT (ONC) quietly released two final regulations related to interoperability and data exchange across the healthcare industry. These rules implement directives from the 21st Century Cures Act and President Trump’s Executive Order 13813, and both final rules bring change and new compliance concerns for healthcare providers.

Attorney Taylor A. Stockemer graduated on Friday, Oct. 9 from the Leadership Greater Little Rock Program. He is a member of the Class of XXXV. LGLR is a nine-month community leadership program from the Little Rock Regional Chamber.

James C. Baker Jr., a partner with Friday, Eldredge & Clark, was voted into the American Board of Trial Advocates at the National Board Meeting on Saturday, October 3, 2020. Attorneys Michelle Ator, Donald H. Bacon, William Mell Griffin III, Michael McCarty Harrison, James M. Simpson, Jr.and Frederick S. Ursery are also members.

The Defense Research Institute (DRI) recently presented Attorney Bradley S. Runyon with the Exceptional Performance Citation for his exemplar performance as the President of the Arkansas Association of Defense Counsel. The DRI is the largest international association of defense lawyers. Brad is lead counsel in many medical malpractice cases and conducts all aspects of discovery and defense preparation. He has served as counsel in several medical malpractice jury trials resulting in defense verdicts.

Lindsey Emerson Raines has been elected to serve on the Executive Committee of the Debtor-Creditor Section of the Arkansas Bar Association. The Executive Committee strives to promote the goals of the Association within the field of debtor/creditor law in Arkansas, including organizing and providing continuing legal education opportunities focused in these areas of law. Lindsey is an associate in the firm’s Litigation Practice Group. Her practice focuses on business litigation, creditors’ rights and bankruptcy.

As you know from following our alerts and blog (read previous article here) a federal district court recently ruled that portions of the April 2020 regulations from the Department of Labor (DOL) implementing the Families First Coronavirus Response Act (FFCRA) were overly broad and invalid. This ruling left a vacuum with no clear guidance on the state of the law. On Friday, September 11, 2020, the DOL issued new guidance addressing the federal court’s criticisms of the previous rules. The DOL left some rules in place with clarification and additional explanation, and it modified some of the rules, in particular the definition of “healthcare provider.”

Jamie Huffman Jones's article in the latest edition of Arkansas Lawyer educates the bar on possible amendments to FRE 702 related to the admission of expert testimony.

Friday, Eldredge & Clark is proud to announce the hiring of Isabel Thoma and Julio R. Olaya Jr. Isabel joins the firm’s Rogers office where she will practice in the Mergers & Acquisitions Practice Group. Her practice will include all aspects of business mergers and acquisitions, including structuring, due diligence, negotiation and documentation. Julio joins the firm’s Little Rock office where he will work primarily on issues related to medical malpractice and will assist clients with labor and employment issues.

Attorney E. Conner McNair has been named President of the Fayetteville Public Education Foundation. Conner, a Fayetteville native and alumnus of the Fayetteville public schools, has served on the Foundation’s Board of Directors since 2017 where he has been a part of the public information/promotion, scholarship, financial oversight and grant committees.

The Federation of Defense & Corporate Counsel (FDCC) has appointed Attorney Jamie Huffman Jones as Chair of its Amicus and Public Policy Committee.

Earlier this month, the United States District Court for the Southern District of New York struck down the Department of Labor’s (DOL) definition of “health care provider” as promulgated in the regulations implementing the Families First Coronavirus Response Act (FFCRA). See State of New York v. United States Department of Labor. In this case, the State of New York sued the DOL claiming that several provisions of the regulations implementing the FFCRA violated the Administrative Procedures Act.

On August 24, the U.S. Small Business Administration (SBA) released a new interim final rule regarding the Paycheck Protection Program (PPP). This new interim final rule provides additional guidance on the applicability of owner compensation rules and the eligibility of certain nonpayroll costs for forgiveness.

Friday Eldredge & Clark, LLP is pleased to announce a total of 72 of the firm lawyers have been included in the 2021 Edition of The Best Lawyers in America. The list includes 16 “Lawyers of the Year” and nine attorneys recognized as “Ones to Watch.”

On Wednesday, Governor Hutchinson announced that Arkansas will submit an application to the Federal Emergency Management Agency (FEMA), paving the way for Arkansans to receive an extra $300 per week in unemployment benefits through the end of the year. The state legislature approved the application on August 18, but it still needs to go through the legislative council for final approval. And FEMA must approve the application before any supplemental benefit payments can be made.

On August 3, 2020, the Federal Financial Institutions Examination Council (FFIEC) issued a joint statement addressing additional loan accommodations related to Covid-19. As borrowers near the end of initial loan accommodation periods, the FFIEC encourages financial institutions to consider loan arrangements that might mitigate adverse effects on borrowers. Specifically, the FFIEC promoted the following practices:

On August 11th the Small Business Administration updated its Paycheck Protection Program (PPP) frequently asked questions on loan forgiveness.

On August 4, the U. S. Small Business Administration (SBA), in consultation with the Department of the Treasury, issued additional guidance on the forgiveness of Paycheck Protection Program (PPP) loans in the form of Frequently Asked Questions.

The Arkansas Department of Health (ADH) recently announced that it will require a 14-day home quarantine for anyone who has been exposed to COVID-19.

It has been roughly a year-and-a-half since the amendment of Federal Rule of Appellate Procedure 29(a)(2), which sets out when amicus briefs are permitted during merits briefing. Former Rule 29(a)(2) authorized amicus briefs only on leave of court or with the consent of all the parties. Amended Rule 29(a)(2), which went into effect December 1, 2018, authorizes amicus briefs on the same terms, except that the court may prohibit or strike an amicus brief “that would result in a judge’s disqualification.” Getting the consent of all the parties, then, no longer guarantees success.

Friday, Eldredge & Clark is proud to announce the hiring of Madeline O. McElhanon. McElhanon will practice in the Finance & Commercial Transactions Group where she will work primarily on transactions in the banking, healthcare, real estate and technology industries.

Scott H. Tucker has become a Fellow of the American College of Trial Lawyers. Scott, a partner at Friday, Eldredge & Clark, was inducted in a special ceremony held at the College’s Spring Meeting in Tucson, Arizona on Saturday, March 7.

Friday, Eldredge & Clark is proud to announce its charter membership in the newly developed Law Firm Antiracism Alliance (LFAA). Nearly 200 law firms across the country are working collaboratively through a number of large-scale initiatives to help in the advancement of race equity and equal justice in the law profession.

Chambers and Partners© has recognized Friday, Eldredge & Clark and five of the firm’s trust and estate planning attorneys in its 2020 edition of Chambers High Net Worth Guide. The guide covers private wealth management work in key areas around the world, and its rankings are based on extensive research and in-depth interviews with clients and industry leaders. In addition to the individual attorneys recognized, the firm received the highest ranking awarded by Chambers.

The Arkansas Division of Workforce Services (DWS) recently announced that starting June 28, the work-search requirement for unemployment benefits is once again in effect. DWS had waived the requirement in March in the wake of the COVID-19 pandemic. As part of the job-search requirement, individuals receiving unemployment benefits must make two to three job contacts each week depending on where in the state they live. The work-search requirement also applies to individuals receiving Pandemic Unemployment Assistance (PUA), except for those who are self-employed. Self-employed PUA claimants must be engaged in activities designed to resume their usual self-employment and should enter the number of days each week that they were engaged in activities designed to resume their usual self-employment. Individuals receiving Extended Benefits have enhanced work-search requirements and must make three to four job contacts each week depending on where in the state they live.

Michael McCarty Harrison and Sarah Giammo have been elected to serve on the 2020-2021 Board of Officers of the Arkansas Women Lawyers Association (AWLA).

The IRS has provided additional guidance regarding the coronavirus-related distributions, the modification to plan loans made to individuals impacted by COVID-19, and the 2020 waiver of the required minimum distributions. This article will provide an update to such article as provided in the recently released additional guidance from the IRS in Notices 2020-50 and 2020-51.

Governor Asa Hutchinson issued three Executive Orders on Monday, June 15, 2020, in response to the public health crisis posed by COVID-19. Below is a summary of Executive Order 20-35. The purpose of Executive Order 20-35 is to clarify and provide sufficient recourse under the Workers’ Compensation Law for claims related to COVID-19.

Governor Asa Hutchinson issued three Executive Orders on Monday, June 15, 2020, in response to the public health crisis posed by COVID-19. Below is a summary of Executive Order 20-34. Pursuant to the Arkansas Emergency Services Act of 1973, the Executive Order authorizes all healthcare providers to provide healthcare services directed at the treatment and mitigation of symptoms of COVID-19 in response to the pandemic and during the declared emergency.

Governor Asa Hutchinson issued three Executive Orders on Monday, June 15, 2020, in response to the public health crisis posed by COVID-19. Below is a summary of Executive Order 20-33.

Last week the U.S. Small Business Administration released revisions to the Paycheck Protection Program – First Interim Final Rule in response to the enactment of the Paycheck Protection Program Flexibility Act (Flexibility Act), H.R. 7010.

On Thursday, June 11, 2020, the Arkansas Bar Association awarded Jamie Huffman Jones a Golden Gavel Award for her work as Co-Chair of the Jurisprudence and the Law Reform Committee. The Committee is responsible, amongst other things, for researching and recommending a legislative package to the Association. This marks her third award from the Bar Association, having been honored with a Golden Gavel in 2019 for her work as Chair of the Mid-Year Meeting and with a Presidential Award of Excellence in 2017 for her work on an Association task force.

Many Arkansas attorneys have an active bodily injury practice. Often, their clients’ claims arise as a result of motor vehicle accidents. Though Arkansas requires all vehicles operating on its public roadways to carry liability coverage of a minimum limit, not all vehicle owners do so, for a variety of reasons. Further, even if the tortfeasor has liability coverage, his or her liability policy limits may not be sufficient to satisfy all damages incurred by the injured party. Or, though the tortfeasor has a liability policy, there may be coverage exclusions applicable, such that the tortfeasor’s liability carrier denies coverage. In instances such as these, coverage may be available under the injured party’s own liability policy, assuming he or she carries uninsured or underinsured motorist coverage.

On June 6, the Senate approved the version of the Paycheck Protection Program Flexibility Act (Flexibility Act) as adopted by the House of Representatives last week. The Flexibility Act provides additional flexibility to borrowers in using PPP loan proceeds and qualifying for forgiveness. The bill is now on its way to President Donald Trump for his signature.

The Department of Labor (DOL) recently approved a safe harbor method for retirement plan administrators to use electronic media, as a default, to furnish information to participants and beneficiaries of plans subject to the Employee Retirement Income Security Act of 1974 (ERISA). This new safe harbor method (New Electronic Disclosure Method) has very specific requirements that plan administrators must follow in order to provide participants and beneficiaries with electronic ERISA disclosures. The New Electronic Disclosure Method is in addition to the prior electronic disclosure option established by the DOL in 2002, but it generally allows electronic disclosure to more individuals.

Attorneys Jamie Huffman Jones and Michael McCarty Harrison have been elected to the Arkansas Bar Association’s inaugural Board of Trustees. The board, which consists of 20 attorneys, will officially take office next week during the Arkansas Bar Association’s Annual Meeting.

On May 28, 2020, the House of Representatives passed the Paycheck Protection Program Flexibility Act (Flexibility Act) by a vote of 417 to 1. The Act provides additional flexibility to borrowers in using PPP loan proceeds and qualifying for forgiveness. The Senate is expected to consider the legislation later this week although a competing bill is also pending in the Senate.

The Small Business Administration (SBA) recently issued a Loan Forgiveness Application (Form 3508) for borrowers with Paycheck Protection Loans. Below is a summary of some of the key considerations, issues and questions as borrowers and lenders work through the forgiveness process.

With the Thursday, May 14 deadline for repayment of Paycheck Protection Program loans under the previously announced safe harbor looming, earlier today the U.S. Small Business Administration issued FAQ #46 to address how it will apply the required borrower certification regarding the need for a PPP loan. The CARES Act requires that borrower’s certify in good faith that “current economic uncertainty makes this loan request necessary to support the ongoing operations of the Applicant.”

When and if students across America return to campus this fall, new regulations will apply under Federal law regarding Title IX protections for survivors of sexual misconduct. These regulations seek to restore due process in campus proceedings to ensure all students can pursue an education free from sex discrimination. This historic action, which was announced by the United States Secretary of Education, Betsy DeVos, seeks to define sexual harassment, including sexual assault, as unlawful sexual discrimination. Schools and institutions subject to the Title IX regulation will be held accountable for failure to respond equitably and promptly to sexual misconduct incidents and must ensure a more reliable adjudication process that is fair to all students.

3D printing is a process by which a three-dimensional object is generated from a digital model. 3D printing, also known as “additive manufacturing,” has countless applications across fields ranging from aerospace and aviation to food and children’s toys. The various applications and innovations offered by 3D printing show no signs of slowing down, with forecasts of revenue from 3D-printing products and services worldwide estimated at $15.8 billion for 2020, climbing to $23.9 billion for 2022, and to $35.6 billion for 2024. Wohlers Report, 3D Printing and Additive Manufacturing: State of the Industry (2019).

We have found the Shared Work Program to be very beneficial for employers and employees. The program allows employers to reduce hours by 10 to 40 percent. The employee receives part wages from his employer, an amount of state unemployment benefits that corresponds to the reduced hours, and the $600 weekly unemployment benefit through the end of July. As a result in most cases, employees are made whole. At the same time, employers are able to keep their employees close so they can be called back to work full-time when needed. The added bonus for employers is that participation in the Program does not impact their experience ratings.

Late Tuesday, May 5, the SBA issued an update to its Frequently Asked Questions (see FAQ #43) to extend the safe harbor date for repayment of a PPP loan from May 7 to May 14. Any borrower that repays a PPP loan by this date will be deemed by SBA to have made the required certification regarding the necessity of the loan in good faith.

Michael S. Moore was the guest on HoganTaylor's podcast "Accounting for COVID-19." In the episode, Mike discusses the legal issues, or “Rules of Engagement,” for reopening businesses. Mike answers questions and discusses choices that leaders need to make once they reopen their offices, including keeping staff safe while maintaining their privacy, social distancing constraints, and how to avoid some potential pitfalls.

The SBA recently issued updates to its Frequently Asked Questions interpreting provisions of the Paycheck Protection Program. FAQ #40 addresses application of the CARES Act provisions that reduce the amount of loan forgiven based upon the number of employees retained by a borrower.

Continuing with ongoing efforts to provide relief during this COVID-19 National Emergency, the Internal Revenue Service, Department of Labor, Treasury Department and EBSA (the “Agencies”) have issued new joint guidance extending certain timeframes under ERISA and the Internal Revenue Code that apply to group health, disability and other welfare plans, and retirement plans as well as the participants/beneficiaries of those plans during this National Emergency.

The Small Business Administration (SBA) recently released an update to its Frequently Asked Questions.

Arkansas Department of Workforce Services Emergency Rule 30 became effective on April 27, 2020 and will expire on December 31, 2020. This rule requires employers to give notice to employees of the availability of unemployment benefits when they are let go. The state promulgated this rule to comply with requirements in the CARES Act to allow it to receive supplemental federal funding. Thus, beginning April 27, 2020 every employer in the state is required to give a copy of the notice prepared by ARDWS to employees upon separation of employment.

During the COVID-19 pandemic, the investment world has seen a dramatic decrease in values. This is obviously not what you want to see in your retirement account; however, there could be a silver lining for you to take advantage of — a Roth conversion. A Roth conversion is taking the pre-tax dollars in your retirement account — whether that be a qualified plan sponsored by your employer or a traditional IRA — and paying tax on these amounts currently while leaving such funds in a tax free account (i.e., a Roth account). The earnings after the conversion grow tax-free indefinitely, so when you pull the funds out of the Roth account, there is no tax. Although, the distribution from the Roth account must be a “qualified distribution” to be tax free. This requires that the Roth distribution is made after a 5-year period of participation in the Roth account and occurs on or after the individual attains age 59 ½. In the case of a Roth conversion, the 5-year period begins on the date of the Roth conversion. If there is a distribution from a Roth account that is not a qualified distribution, then the earnings in the Roth account from the time of the Roth conversion will be taxed.

With the SBA set to resume accepting Paycheck Protection Program loan applications on Monday, the agency issued guidance to allow lenders to make a one-time bulk submission of XML files to E-Tran. The process is intended for banks with a large number of applications ready to submit will allow a single bulk submission per lender and. SBA will begin accepting applications at 10:30 AM EDT, Monday, April 27, 2020.

Friday, Eldredge & Clark, LLP is pleased to announce 27 attorneys have been recognized as “Leaders in Their Field” in the 2020 Chambers USA: America’s Leading Lawyers for Business. The firm is also ranked highly in four categories: Corporate/Commercial, Labor and Employment, Litigation: General Commercial and Real Estate.

The flurry of mergers and acquisitions deals in the banking industry over the past several years has created an active market for bankers seeking a better fit at another institution. Anyone changing jobs accepts some risk that the new position will not be as ideal as hoped. While that risk is inherent in any move, bankers and their new employers should consider a few steps to mitigate other risks accompanying the change.

While Coronavirus is not an accidental injury as contemplated in the Workers’ Compensation Act, it may be considered an “occupational disease” if it meets the statutory definition for a compensable claim. In Ark. Code Ann. 11-9-601(e)(1)(A), “Occupational disease” is defined as “any disease that results in disability or death and arises out of and in the course of the occupation or employment of the employee or naturally follows or unavoidably results from an injury as that term is defined in this chapter.”

The Small Business Administration (SBA) recently released a supplement to the Interim Final Rule issued on April 3, 2020, along with an update to its Frequently Asked Questions. The supplemental rule provides guidance for self-employed individuals as well as addressing certain eligibility requirements. This alert contains a review of several pertinent points in the rule and updated FAQs.

The Coronavirus Aid, Relief, and Economic Security (CARES) Act provides expanded unemployment benefits for those individuals affected by the COVID-19 pandemic. In particular, the CARES Act creates three unemployment programs: (i) Pandemic Unemployment Assistance; (ii) Pandemic Emergency Unemployment Compensation; and (iii) Federal Pandemic Unemployment Compensation. These programs work alongside state unemployment benefits and are fully funded by the federal government.

Last month, the IRS announced that certain taxpayers generally have until July 15, 2020, to file and pay federal income taxes originally due on April 15. The IRS has extended this relief to additional returns, tax payments and other actions. As a result, the extensions generally now apply to all taxpayers that have a filing or payment deadline falling on or after April 1, 2020, and before July 15, 2020. The extensions apply to many forms and tax payments made by tax-exempt organizations, including: 

The Coronavirus Aid, Relief, and Economic Security Act (CARES) includes several changes to bankruptcy law, including an amendment to the Small Business Reorganization Act (SBRA), which took effect earlier this year. (Read full article here) These temporary modifications are designed to benefit small businesses and individuals who have sought, or plan to seek, relief under the provisions of the U.S. Bankruptcy Code. As many debtors seek payment deferments, these provisions will be important in evaluating the rights and benefits of debtors and creditors this year.

This guidance reviews several of the more significant provisions of the PPP Frequently Asked Questions issued Monday, April 6, 2020. Lender’s responsibility with respect to borrower’s payroll calculation (Question 1) The FAQ confirms that lenders are not required to recalculate every aspect of borrower’s payroll cost calculation. Lenders will be protected provided that they “perform a good faith review, in reasonable time, of borrower’s calculations.” The level of investigation by the lender should be determined based upon the quality of documentation submitted by the borrower. We believe that reports, forms and other information filed with a governmental agency (IRS, State) would carry the most weight in this regard.

The Small Business Administration issued an interim final rule that provides additional implementation guidelines and requirements for its Paycheck Protection Program. This article provides answers to frequently asked questions from lenders.

We previously reported that the Families First Coronavirus Response Act (FFCRA) requires employers with 500 or fewer employees to provide two new types of paid leave:  1) two weeks of sick leave under the Emergency Paid Sick Leave Act; and 2) twelve weeks of extended family medical leave under the Emergency Family and Medical Leave Expansion Act.  These provisions went into effect on April 1, 2020. The Department of Labor has now issued regulations providing clarification on these paid leave requirements. Below, we address some of the most common questions we have received under the new regulations.

As we enter April, most states are under some order requiring certain businesses to shutter or extensively change how they operate to stop the community spread of COVID-19. CNN reports that, as of March 30, 2020, 27 state have some shelter-in-place order, sheltering more than two-thirds of the nation’s population. [1] While Arkansas is not currently under any shelter-in-place orders, Governor Asa Hutchinson has issued multiple executive orders requiring certain businesses to close and restaurants to be take-out only. [2] The City of Little Rock is under a curfew.[3] The impact on the business community will be historical. Insureds will turn to the language of their insurance policies to determine if there is any relief to be gained. Particular clauses will come under scrutiny, in particular business interruption and civil authority clauses.

The Small Business Administration last night (Thursday, April 2, 2020) issued an interim final rule that provides additional implementation guidelines and requirements for its Paycheck Protection Program to aid small businesses hit hard by the COVID-19 crisis.

The SBA has issued limited guidance for borrowers and lenders implementing provisions of the Paycheck Protection Program (PPP) as recently enacted. This alert summarizes that guidance. The guidance includes a much-anticipated application form. Applicants are instructed to complete the form and return it to their chosen lender. The form includes basic information that any lender would request, in addition to certifications specific to the Paycheck Protection Program as well as any SBA guaranteed loan.

As a follow-up to the Families First Coronavirus Response Act (FFCRA), the CARES Act both clarifies and expands on the COVID-19 related coverage requirements applicable to group health plans (including grandfathered health plans) and health insurance issuers. The CARES Act includes key provisions impacting certain welfare and fringe benefits including HSA’s and educational assistance programs.

COVID-19 is impacting all sectors of the world, including that of civil litigation. In Arkansas, the federal and state court systems have issued blanket orders that continued civil trial settings, cancelled in-person hearings, and mandated that depositions be conducted in a way to minimize exposure to the virus. What does this mean for litigation in Arkansas now and what might it mean for future litigation?

The CARES Act provides a special distribution option for specific individuals. This coronavirus-related distribution is exempt from the prohibition on premature distributions (i.e., prior to age 59 ½ or termination of employment), and thus is exempt from the 10 percent excise tax on such distributions. The distribution is limited to $100,000 from the plans of the sponsoring employer and any member of its controlled group. This coronavirus-related distribution is available to IRAs and plans described in Internal Revenue Code (Code) sections 401(a), 401(k), 403(a), 403(b), and 457(b).

The recently enacted Coronavirus Aid, Relief, and Economic Security Act (CARES Act) creates an SBA loan program focused on supporting funding of payroll and other operating costs for small businesses – referred to as the Paycheck Protection Program.  These loans may be forgiven if certain criteria are satisfied.   The CARES Act authorizes the SBA to extend lending authority under the program to any financial institution that has the ability to “process, close, disburse and service loans”, meaning that even non-SBA lenders will have the opportunity to originate these loans for their customers.

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) allocates $100 billion in emergency funding to healthcare providers for treating patients infected with COVID-19 and mitigating financial losses stemming from the pandemic. The legislation sets few parameters for how the Federal Department of Health and Human Services (HHS) is to distribute the funds, but it does stipulate that the money can be used for medical supplies and equipment, such masks and other protective gear, as well as construction, to help deal with an expected patient surge. Additional funds are allocated to address shortages of critical medical supplies and drugs, as well as to expand payments to hospitals and telehealth efforts.

The CARES Act, now passed by the House and Senate and expected to be signed by the President changes the unemployment system and created a pandemic unemployment assistance program. For weeks of unemployment, partial unemployment, orinability to work caused by COVID-19 between January 27 and December 31 the act provides covered individuals with unemployment benefit assistance when they are not entitled to any other unemployment compensation or waiting period credit. This includes self-employed and other workers, such as independent contractors, who have not previously been included in the unemployment system. The weekly benefit amount is generally the amount determined under state law plus an additional $600 for up to 39 weeks (which is notably longer than the typical 26 weeks in most states).

In an effort to provide support to the nation's ailing economy during the COVID-19 outbreak, Congress passed the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The CARES Act, among other things, amends the Small Business Act (SBA) for the period from February 15, 2020 to June 30, 2020, also referred to as the "covered period," to expand the SBA loan program, making $349 billion in funds available to businesses and nonprofit organizations that would not otherwise qualify to cover expenses that would otherwise not be permitted.

The Families First Coronavirus Response Act (FFCRA) requires certain employers to provide their employees with paid sick leave and expanded family and medical leave for specified reasons related to COVID-19. These provisions will apply from April 1, 2020 through December 31, 2020. Employers are required to post the FFCRA Poster to provide notice to all employees.

Supply chains across the globe are being disrupted by the coronavirus (COVID-19) pandemic as manufacturers of “non-essential” goods curtail or completely suspend production based on worker shortages or government orders. The impacts of those realities will be felt for months or years to come by downstream businesses who assumed a certain supply of goods or raw materials when accepting orders from their customers. Given the lead times associated with manufacturing products, supply chains will not be refilled overnight. That means that many sellers may not have sufficient supplies to fill all customer orders in the short term or once the pandemic abates and consumer demand returns.  In those situations, sellers will need to carefully consider their legal obligations before picking and choosing among their customers in a limited supply context.

As Arkansas begins its second full week of battling COVID-19, telemedicine has emerged as a major weapon in fighting the pandemic. Last week, both the federal and state government issued notices of significant regulatory flexibility for telehealth services in hopes that health care providers can treat a higher number of patients and reduce the spread of COVID-19 by keeping more sick or high-risk patients at home.

The COVID-19 pandemic is causing significant disruptions to normal everyday life, and part of this normal everyday life is retirement planning. This alert is intended to provide guidance to retirement plans in this very unusual time we find ourselves related to retirement plans. The first section is related to defined contribution plans, and the second section is related to defined benefit plans.

Employers familiar with the federal form I9 know that the Authorized Representative must physically inspect the documents presented by the employee so that she may attest the documents appear genuine and relate to the new employee. The employee must also be physically present. That has presented a problem for employers with remote workers. At least for now, there is a temporary solution, but only for those employers working remotely due to the COVID-19 pandemic.

On Wednesday, March 18, 2020 President Donald Trump signed into law House Bill 6201, the Families First Coronavirus Response Act, (FFCRA) which implements extensive efforts to combat the spread of COVID-19, commonly referred to as coronavirus as well as the economic impact of the virus. This new law includes requirements affecting the coverage under employer sponsored group health plans and health insurance issuers in the group and individual market. Specifically, the provisions affecting health plans focus on mandated coverage of COVID-19 testing.

The EEOC and the Department of Labor have posted recent guidance for employers related to COVID-19. Here are key takeaways for employers:

Locally, Governor Asa Hutchinson announced three different forms of economic aid that are or will be available to assist employers: $12 million in community development block grant funding. This is money from a program administered by the U.S. Department of Housing and Urban Development (HUD).  $4 million for a bridge loan program. The governor stated these funds will be targeted to mid-sized companies to make payments and provide working capital to help these businesses remain viable.  SBA Economic Injury Disaster Loans. The governor has declared a state of emergency for Arkansas small businesses and has sent correspondence to the Small Business Administration (SBA) requesting funds under its Economic Injury Disaster Loan Program.

On Wednesday, March 18, 2020, the U.S. Senate approved H.R. 6201, the Families First Coronavirus Response Act (FFCRA), and President Donald Trump signed the bill into law. The final version of the law contains significant revisions to the draft bill we reported on earlier this week. The FFCRA, as passed, includes two provisions regarding paid leave: 1) the Emergency Family and Medical Leave Expansion Act; and 2) the Emergency Paid Sick Leave Act. Both provisions will go into effect Thursday, April 2, 2020 (15 days after signing the bill). They expire on December 31, 2020.

To combat anticipated financial hardships occurring as a result of COVID 19, the Treasury Department has announced that taxpayers may postpone the payment of up to $1,000,000 in income taxes due for 2019 ($10,000,000 in the case of corporations) until July 15, 2020 without penalties and interest. The $1,000,000 limitation applies regardless of whether the taxpayer is filing an individual or joint return. Income tax returns are NOW DUE JULY 15.*

With the coronavirus spreading rapidly and many state and local governments mandating restrictions on large gatherings, corporations are forced to consider the impact on their upcoming annual shareholder meetings. Most companies we work with tend to hold their annual meetings during the months of April or May, meaning that proxy statements and related documentation are either in the drafting stage or have already been mailed out.

The Treasury Department has issued its proposal on the next phase of legislation, which would include two, $1,000 payments to certain citizens and would devote $300 billion to government-backed small business interruption loans to help avoid layoffs. The loans under this plan would cover 100 percent of payroll for six weeks with a cap of $1,540 per week per employee. The Treasury Department would promulgate rules and regulations regarding interest rates and conditions for eligibility and repayment.

Friday Eldredge & Clark, LLP is closely monitoring and assessing the situation of the COVID-19 outbreak and its far-reaching implications. Our top priority is to protect the well-being of our employees, clients, and the community at large, as we continue to focus on our clients’ needs and the business at hand, especially in this time of uncertainty.

As the impacts of the coronavirus (COVID-19) reverberate through the economy, local companies would be wise to consider, and to prepare for, legal issues important to managing the business fallout from the virus. We touch on a sample of these legal issues below: (1) force majeure provisions, (2) business interruption insurance, and (3) employment law issues.

As Arkansas learns of its first presumptive case of coronavirus (COVID-19), it seems inevitable that the virus will have at least some impact on day-to-day activities. The precise extent and duration of that impact remain to be seen. In light of these unusual circumstances, the best mantra we could advise your business is to expect the best but prepare for the worst.

Twenty years after entering the Northwest Arkansas market, the state’s largest Arkansas-based law firm is planning another significant move. Friday, Eldredge & Clark is winding down operations at its Fayetteville office. In just a few weeks, the firm will house all of its attorneys and staff at its existing Rogers office on the top floor of a 43,500-square-foot office building at 3350 S. Pinnacle Hills Parkway, west of Interstate 49.

Attorneys Amie K. Alexander and Allison C. Pearson with Friday, Eldredge & Clark donated their time this Saturday, February 22 to help the low-income residents of El Dorado with will preparation services through the Super Saturday Event.

The Small Business Reorganization Act (SBRA) took place on Wednesday, February 19, 2020, marking one of the most significant changes in bankruptcy law since 2005. The SBRA attempts to create a simplified and expedited process for small business debtors to propose, confirm and complete a plan of reorganization.

William A. Waddell Jr. joined the ABA Standing Committee on Pro Bono and Public Service in August 2018 and hopes to help energize other attorneys who are interested in helping doctors, case managers and social workers address legal issues that contribute to patients’ poor health.

Attorney Robert T. Smith recently attended the Bank Director “Acquire or Be Acquired” Conference in Scottsdale, Arizona. With a multitude of issues discussed, three issues were the main topic of the conference: Low-cost deposits, IT Costs and succession planning.

The U.S Citizenship and Immigration Services (USCIS) released a new Form I-9. USCIS has advised employers to begin using the new Form I-9 immediately.

Attorney Harry A. Light was one of the recipients of the Pro Bono Service Awards given by the Legal Services Corporation (LSC) Board of Directors. The award was presented Thursday, January 30 at the University of Arkansas Clinton School of Public Service inside the Clinton Presidential Center.

As you may have heard, Congress recently passed — and the President signed into law — the SECURE Act, which is landmark legislation that affects the rules for creating and maintaining employer-sponsored retirement plans. SECURE stands for the Setting Every Community Up for Retirement Enhancement Act. The SECURE Act is generally effective on January 1, 2020.

Late last year the FDIC, the Federal Reserve and the OCC finalized regulations on High Volatility Commercial Real Estate (HVCRE) first proposed in 2018. The final rule conforms the regulatory definition of HVCRE exposure to the statutory definition implemented under section 214 of the Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA) effective May 24, 2018.

Friday, Eldredge & Clark, LLP recently announced attorneys Robert W. George and Matthew D. Mitchell have been elected partners in the firm. Both attorneys practice in the firm’s Rogers office.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

In the Fall issue of Arkansas Lawyer, published by the Arkansas Bar Association, Attorney William A. Waddell, Jr. writes about Scipio Africanus Jones (Lawyer Jones).

Attorney Daniel L. Herrington has been named the recipient of the 2019 Russell Gunter Member of the Year Award by the Central Arkansas Human Resources Association (CAHRA). The award was presented by Patti Airoldi and Dale Clinton earlier today at the organization’s year-end meeting.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Friday, Eldredge & Clark, LLP is proud to announce Mid-South Super Lawyers named 52 attorneys to their annual listing of top lawyers in Arkansas including eight named as “Top 50: 2019 Arkansas Super Lawyers” and 14 ranked as “Rising Stars.”

In this year’s edition of The Arkansas 250, published by Arkansas Business, Attorneys Michelle Ator, Marvin Childers, Kevin A. Crass, Khayyam M. Eddings and Price C. Gardner are recognized as leaders in the state.

By Lynda M. Johnson, Timothy C. Ezell and Amie K. Alexander Published in Arkansas Medical News (November/December) On October 9, 2019, The Centers for Medicare and Medicaid Services (CMS) and the Department of Health and Human Services (HHS) Office of Inspector General (OIG) issued two highly anticipated proposed rules to reform the Physician Self-Referral Law (the “Stark Law”) and the Federal Anti-Kickback Statute (AKS) regulations.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Friday Eldredge & Clark LLP has been ranked in the 2019 U.S. News - Best Lawyers® "Best Law Firms" list and regionally in 44 practice areas.

Little Rock Sorieé has announced their 2019 Best Lawyers list that includes Attorneys Robert T. Smith Jay T. Taylor.

On Wednesday, December 4, 2019, the Little Rock Regional Chamber of Commerce held its 154th Annual Meeting. Friday, Eldredge and Clark Partner Kevin A. Crass, who served as Chairman of the Chamber Board of Directors in 2019, presided over the Annual Meeting which celebrated the past year’s accomplishments and announced the coming year’s priorities.

In 1968, Congress enacted 28 U.S.C. 1407, known as the Multidistrict Litigation (MDL) Act. The MDL Act created the Judicial Panel on Multidistrict Litigation, which is tasked with transferring pending civil actions that share a common question of fact from multiple jurisdictions to a single court for coordinated or consolidated pretrial proceedings. While the goal is to promote judicial efficiency, there are a number of challenges to achieving that goal.

Friday, Eldredge & Clark is proud to announce Attorney Michael S. Moore has received the 2019 Justice Robert L. Brown Community Support Award from the Arkansas Judges and Lawyers Assistance Program (JLAP). The award was presented at the organization’s Annual Advocates Dinner on Friday, October 25 at the Embassy Suites in Little Rock.

Attorney Sarah Cotton Patterson has been invited to serve on the Gift Planning Advisory Counsel at the Arkansas Children's Foundation.

Jamie Huffman Jones has been named to the American Heart Association of Central Arkansas Board of Directors. She replaces Attorney Daniel L. Herrington who served in various roles with the organization over the past 20 years; most recently on the board.

Friday, Eldredge & Clark, LLP is proud to announce the hiring of Blake Z. Brizzolara to our Roger’s office. Blake joins the firm’s litigation practice where he will serve primarily as litigation counsel to businesses and individuals involved in business disputes.

By: E. Conner McNair Published in Northwest Arkansas Business Journal With the passage of the Tax Cuts and Jobs Act (TCJA) in late 2017, most of the talk regarding tax reform has focused on the changes to the federal tax laws under the Internal Revenue Code (IRC). However, during the 92nd General Assembly, which concluded on April 24, Arkansas prioritized and passed numerous changes to its own tax laws.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Friday, Eldredge & Clark, LLP is proud to announce Attorney William A. Waddell, Jr. has been named a Fellow of the American Bar Foundation.

By: Robert T. Smith Last Wednesday the U.S. House of Representatives approved the Secure and Fair Enforcement Banking Act (SAFE) by a vote of 321-103, with 91 Republicans voting in favor. SAFE protects banks that serve marijuana businesses operating legally at the state level. Specifically, the legislation would prevent regulators from penalizing banks solely for serving legal operators.

Attorney Taylor A. Stockemer has been selected by the Little Rock Regional Chamber as a member of the Leadership Greater Little Rock Class XXXV. The announcement was made earlier today at the William J. Clinton Presidential Center.

By Lynda M. Johnson, Timothy C. Ezell and Amie K. Alexander Published in Arkansas Medical News (September/October) On April 30, 2019, the U.S. Department of Health and Human Services (HHS)’s Office for Civil Rights (OCR) issued notification that it is lowering the maximum total penalties it may assess against covered entities and business associates for multiple violations of HIPAA Privacy, Security, Breach Notification and Enforcement Rules in a single year.

Taylor A. Stockemer has been chosen to be a part of the 2019 class of “20 in Their 20s: The New Influentials” presented by Arkansas Business. The annual list was created to recognize the youngest business and community leaders who are still in their 20s.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Today Arkansas Business published the 10th annual issue of Greenhead, The Arkansas Duck Hunting Magazine. The issue features interviews with executives, including the firm’s Managing Partner Price C. Gardner, who share their favorite memories, guns and gadgets with readers.

Friday Eldredge & Clark, LLP is pleased to announce that 53 lawyers have been included in the 2020 Edition of The Best Lawyers in America and eight were named “Lawyer of the Year” in Little Rock.

Chambers and Partners© has recognized Friday, Eldredge & Clark and five of the firm’s trust and estate planning attorneys in its 2019 edition of Chambers High Net Worth Guide. The guide covers private wealth management work in key areas around the world, and its rankings are based on extensive research and in-depth interviews with clients and industry leaders. In addition to the individual attorneys recognized, the firm received the highest ranking awarded by Chambers.

The firm is proud to announce that Attorney Bradley S. Runyon, a partner in the Medical Malpractice group, has been elected to serve as president of the Arkansas Association of Defense Counsel (AADC).

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

As dispensaries open their doors across the state, Arkansas employers should have a policy in place for how to deal with medical marijuana in the workplace. One of the questions we have been asked most frequently is what positions qualify as “safety sensitive” under the language of Arkansas’ medical marijuana Amendment (Ark. Const. Amend. XCVIII). While the interpretation of the medical marijuana Amendment has yet to be tested in court, this article addresses our opinion on what positions qualify as “safety sensitive.”

By Allison Pearson The National Labor Relations Board (NLRB) recently issued an opinion making it easier for employers to withdraw recognition of a union. The NLRB issued its opinion in Johnson Controls, NLRB, 10-CA-151843, on July 3, 2019, upholding the employer’s anticipatory withdrawal of recognition of a union that represented 160 of its workers.

In the legal world, summer signals the end of several important seasons. The U.S. Supreme Court ends its spring term in June by issuing opinions before it breaks for summer vacation. The Arkansas Legislature wrapped up its 92nd General Assembly on April 24, 2019, and most statutes passed during session go into effect on today (Wednesday, July 24, 2019.) Keep reading for our Supreme Court and legislative updates which highlight the major opinions and legislative updates affecting employment law.

By Lynda M. Johnson, Timothy C. Ezell and Amie K. Alexander Published in Arkansas Medical News (July/August) On May 24, 2019, the U.S. Department of Health and Human Services (HHS) Office for Civil Rights (OCR) issued clarification on all instances through which a business associate can be held directly liable for compliance with certain requirements of the HIPAA Privacy, Security, Breach Notification and Enforcement Rules (HIPAA Rules).

Attorney Kael K. Bowling is a recent graduate of Leadership Fayetteville, an annual program of the Fayetteville Chamber of Commerce created to further expand its graduates’ involvement in the community. The program is designed to serve as the beginning of a long-term relationship with various aspects of Fayetteville, allowing class participants to learn about numerous segments of the community during the 10-month program.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Attorney Katie Watson Bingham, who is a member of the Class of XXXIV, graduated today from the Leadership Greater Little Rock program - a nine-month community leadership program from the Little Rock Regional Chamber.

The 121st Annual Arkansas Bar Association’s Annual Meeting took place June 12-14 in Hot Springs. In addition to offering more than 40 hours of continuing legal education, the event provides a great opportunity for the nearly 1,000 attorneys and judges to celebrate the achievements of their colleagues and mingle outside the courtroom.

Attorney Jamie Jones received the 2019 Golden Gavel award at the Arkansas Bar Association’s Annual Meeting on Thursday, June 13. The honor was given by ABA President Suzanne Clark for Jamie’s work as the chair of the 2019 Mid-Year Meeting. The Golden Gavel award recipients are chosen each year by the ABA president for their outstanding work and service to the association.

Laura Hensley Smith is the recipient of the 2019 Outstanding Lawyer Award presented jointing by the Arkansas Bar Foundation and the Arkansas Bar Association.

Attorney J. Shepherd Russell III was the honored guest at last night’s 10th Annual Bow Tie Bash held at the Clinton Presidential Center. The event is the flagship fundraiser for Arkansas Commitment, a nonprofit organization created to identify academically talented African-American high school students throughout central Arkansas and guide them to become leaders of society at large, as well as within the African-American community.

By Lynda M. Johnson, Timothy C. Ezell and Amie K. Alexander Published in Arkansas Medical News (May/June) The U.S. Department of Health and Human Services (HHS) recently announced its Final Conscience Regulation which broadens protections for individuals and healthcare entities that refuse to perform, assist in the performance of, or undergo certain healthcare services or research activities to which they may object for religious, moral, ethical or other reasons.

Friday, Eldredge & Clark, LLP is proud to announce seven attorneys have been chosen by the readers of AY Magazine as the best lawyers in the state, some in multiple categories. The results of this year’s readers’ poll were released in the June 2019 issue of the magazine.

As a result of severe flooding in many parts of Arkansas, the Federal Emergency Management Agency declared last Thursday that an emergency exists in Arkansas, Chicot, Conway, Crawford, Desha, Faulkner, Jefferson, Johnson, Lincoln, Logan, Perry, Pope, Pulaski, Sebastian, and Yell Counties. This means that taxpayers are now eligible under Internal Revenue Code Section 165(i) to claim casualty losses on either their 2018 or 2019 tax returns for losses incurred as a result of the emergency.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Attorneys Michael S. Moore and Allison C. Pearson, both in the labor and employment practice group at Friday, Eldredge & Clark, were honored last night at the Pulaski County Bar Association’s (PCBA) Annual Meeting and Awards Dinner.

By Michael S. Moore As a result of a recent court opinion, the U.S. Equal Employment Opportunity Commission (EEOC) is enforcing the requirement that employers with 100 or more employees (or more than 50 employees if a federal contractor) file detailed data on wages and hours worked.

By Allison C. Pearson The U.S. Supreme Court issued its opinion in Lamps Plus, Inc. et al. v. Varela on April 24, 2019 (No. 17-988). The Lamps Plus opinion continues this court’s trend of favoring and enforcing arbitration agreements under the Federal Arbitration Act (FAA) and has potentially broad implications beneficial to employers.

Friday, Eldredge & Clark, LLP is pleased to announce that 26 attorneys are recognized as “Leaders in Their Field” in eight practice areas in the 2019 Chambers USA: America’s Leading Lawyers for Business.

Friday, Eldredge & Clark was recognized at the 2019 Torch Awards ceremony for its 50-year membership to the Arkansas Better Business Bureau. Attorney Jay T. Taylor accepted the honor on the firm’s behalf at the event that took place Thursday, May 2, 2019 at the Governor’s Mansion. BBB President, Janet Robb, presented the award.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Arkansas Life named William A. Waddell, Jr. and Daniel L. Herrington to the 2019 Top Attorneys list.

Writer Pat Forde calls Attorney Thomas Mars “the most impactful man in a suit in college football” in a recent article published by Yahoo Sports.

In February 2019, the Department of Labor’s (DOL) Wage and Hour Division updated its Field Operations Handbook (FOH), which provides guidance for how the DOL interprets and applies its regulations.

On March 28, 2019, the Department of Labor (DOL) issued its second proposed rule change to overtime pay in less than three weeks. This proposed change relates to the definition of the regular rate of pay under the Fair Labor Standards Act (FLSA), which affects how overtime is calculated.

By Allison C. Pearson In February 2019, the Department of Labor’s (DOL) Wage and Hour Division updated its Field Operations Handbook (FOH), which provides guidance for how the DOL interprets and applies its regulations.

On April 5, 2019, the Arkansas Senate voted to give final approval to HB1751. This bill awaits signature of the Governor, but that signature is expected to occur any day.

With the rollout of medical marijuana in full swing for Arkansas-based cultivators, dispensaries and patients, businesses vying to provide them with products and services remain in an uncertain position.

Friday, Eldredge & Clark, LLP is pleased to announce the hiring of new associate Amie K. Alexander.

Attorney Michelle Ator was the featured guest on this week’s “Behind the Knife” podcast. “Behind the Knife” is a leading surgical podcast that interviews leaders in surgery from a broad range of specialties, to provide to their listeners with a "behind the scenes" look at the interesting, controversial and humanistic side of surgery from some of the giants in the field.

The Centers for Medicare and Medicaid Services (CMS) recently announced its “Patients Over Paperwork” initiative, focusing on reducing administrative burden while improving care coordination, health outcomes, and patients’ ability to make decisions about their own care.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

On Thursday, March 7, 2019, the Department of Labor (DOL) released a Notice of Proposed Rule Making (NPRM) that, if implemented, will impact which workers are covered by the overtime provisions of the Fair Labor Standards Act.

Putting out the underground fire still smoldering at the property in Bella Vista known as the “Stump Dump” could be the easiest part of resolving a situation that has concerned residents for months.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

Next month promises the beginning of substantial changes in overtime compliance. The United States Department of Labor has stated that it will propose a new salary threshold for white-collar exemptions.

For most taxpayers, the 2017 Tax Cuts and Jobs Act (TCJA) should provide a welcome reduction to their tax bills. Taxpayers should see the act’s immediate impact on their tax bills as they work to finalize and file their 2018 tax returns.

As immigration remains at the center of national attention, Immigration and Customs Enforcement (ICE) is not just stepping up its enforcement efforts at the border.

Friday, Eldredge & Clark, LLP is pleased to welcome attorney Michael McCarty Harrison who joins the firm with 20 years of litigation experience.

Attorney Joseph P. McKay was appointed to a three-year term on the MacArthur Museum of Arkansas Military History Advisory Commission at Tuesday’s Little Rock City Board of Directors Meeting.

Friday, Eldredge & Clark, LLP announced that Price C. Gardner has been elected as the firm’s managing partner to succeed J. Shepherd Russell III, who served as the managing partner since 2012. Russell is returning to full-time practice in the firm’s Public Finance Practice Group.

Med Mal 101: Back to Basics is 12-part series produced by Friday, Eldredge & Clark. Written by the attorneys in the Medical Malpractice Group, the content is designed to give physicians and other healthcare providers information they need to know about malpractice litigation.

In October 2018, a new Federal anti-kickback law (the Eliminating Kickbacks in Recovery Act of 2018, or EKRA) became effective.

Friday, Eldredge & Clark, LLP is pleased to welcome attorney Katherine C. Campbell.

Arkansas Rule of Civil Procedure 4 governs service of the summons and complaint necessary to begin any law suit. The Arkansas Supreme Court approved significant amendments to Rule 4 that go into effect on January 1, 2019.

Friday, Eldredge & Clark, LLP announced today that three attorneys have been elected to the firm’s partnership: Angela Artherton, Katie Watson Bingham and Tyler D. Bone.

Arkansas voters approved a state minimum wage increase that will raise the minimum wage to $11.00 in increments over the next three years.

Friday, Eldredge & Clark is proud to be voted “Best Law Firm” by the readers of Arkansas Business.

Friday Cares is the firm's unified effort to benefit a particular group or organization in our community through annual fundraising efforts and donation drives.

The U.S. Department of Labor issued new guidance regarding when employers may take a tip credit for jobs that involve both tip-generating and non-tip-generating duties.

Attorneys Robert T. Smith and Blake D. Lewis presented at the Arkansas Society of CPA’s 57th Annual Arkansas Federal Tax Institute. Additionally, Blake served as co-chair to the two-day event.

Attorney Wayne Young was presented the Legislative Advocacy Award at the Central Arkansas Human Resources Association's Annual Honors Luncheon on Thursday, Dec. 13.

In October 2018, the Treasury Department and the IRS released needed guidance related to the Qualified Opportunity Zone program (QOZ Program) created by the Tax Cuts and Jobs Act.

Attorney Bruce B. Tidwell spoke at the 3rd Annual National Eminent Domain Conference held in Scottsdale, Arizona last week.

Little Rock Soirée Magazine recently released its picks for Best Lawyers in 2018. Alexandra A. Ifrah was recognized for her work in ERISA law and Bryan W. Duke was honored in taxation law.

Attorneys Khayyam M. Eddings, Ellen Owens Smith and Marshall S. Ney were invited to speak at this year’s Arkansas School Boards Association Annual Conference in Little Rock.

Attorneys Khayyam M. Eddings, Ellen Owens Smith and Marshall S. Ney were invited to speak at this year’s Arkansas School Boards Association Annual Conference in Little Rock. The event is the ASBA’s flagship event – a learning and networking experience bringing together hundreds of school board members, school district leaders and content experts. The conference began Wednesday and continues through today.

Attorney Katie M. Eaves has become the “go-to” speaker in NWA for trust and estate matters, especially on issues related to nonprofit law. In the last few months, Katie has spoken at six different events that were attended by attorneys, students, nonprofit workers, tax professionals and community leaders.

On November 1, 2018, the Centers for Medicare and Medicaid Services finalized the 2019 Physician Fee Schedule and the Quality Pay­ment Program rules (2019 Rules).

Friday Eldredge & Clark LLP has been ranked in the 2019 U.S. News - Best Lawyers® "Best Law Firms" list and regionally in 42 practice areas.

Friday, Eldredge & Clark, LLP is proud to announce Mid-South Super Lawyers named 45 attorneys to their annual listing of top lawyers in Arkansas including six named as “Top 50: 2018 Arkansas Super Lawyers” and 15 ranked as “Rising Stars.”

The 2017 Tax Cuts & Jobs Act will have a significant impact on individuals, businesses and nonprofits, but the latter may experience the most negative effects.

The Internal Revenue Service reminds business owners that tax reform legislation passed last December affects nearly every business.

Tax preparers who experience a data theft should report it immediately and should also follow an established process to protect their clients. If notified timely, the IRS can help stop fraudulent tax returns from being filed in taxpayers’ names.

A recently approved $2.2 million settlement by an Arkansas hospital accused of improper billing practices in violation of the Arkansas Deceptive Trade Practices Act (ADTPA) could prompt similar lawsuits against other hospitals.

Attorney Kevin A. Crass was featured in the Arkansas Democrat-Gazette's High Profile section on Sunday, Oct. 7. The article highlights Kevin's involvement with War Memorial Stadium and his support of the UA Little Rock Trojan Athletics Program.

At this year’s Arkansas Hospital Associations Annual Meeting, Medical Malpractice Attorney Michelle Ator took part in a panel discussion that focused on recent developments, trends and challenges in legal and risk management.

In an ongoing effort to provide the business community with content and strategies designed to help them succeed, Friday, Eldredge & Clark, LLP has partnered with Strategic M&A Advisors and HoganTaylor LLP to present the 2018 Owner’s Briefing.

If you are an accountant or tax professional, you won’t want to miss this opportunity as the firm’s tax attorneys bring their wealth of knowledge directly to you.

The Little Rock Regional Chamber has announced Attorney Katie Watson Bingham as a member of the Leadership Greater Little Rock Class XXXIV earlier today at an event held at the William J. Clinton Presidential Center.

Friday, Eldredge & Clark, LLP will host its annual Tax Update Seminar in Little Rock on Tuesday, Nov. 6 from 8 a.m. to 4:45 p.m. at the UA Little Rock Bowen School of Law. This one-day comprehensive program highlights the most important and up-to-date information on tax law.

There has been much written regarding the “voluntary” nature of instituting and maintaining an “effective compliance program” for healthcare providers.

Chambers and Partners© has recognized Friday, Eldredge & Clark and four of the firm’s trust and estate planning attorneys in its 2018 edition of Chambers High Net Worth Guide.

Since the onset of the new school year, Attorney Marshall Ney has been on the speaking circuit talking with multiple school districts, universities and organizations on legal topics specific to school districts and education law.

J. Shepherd Russell III, managing partner of Friday, Eldredge & Clark, was honored recently by the Arkansas Arts Center for his service and support of the organization.

Attorney Kevin Crass and his wife Cathy Crass will be celebrated at the 10th annual SpectacUALR event (Oct. 11th at Jack Stephens Center) for their commitment to UA Little Rock and its athletic programs. Their story is featured in this month's Inviting Arkansas​.

Friday Eldredge & Clark, LLP is pleased to welcome four new associates. Lindsey H. Emerson, Sarah Giammo and Caitlin Kennedy join the firm’s headquarters in Little Rock and Andrew Lawson is the newest member of the firm’s office in Rogers.

Arkansas’ Right-to-Farm statute, first adopted in 1985 and last amended in 2005, is generally believed to protect farmers, especially poultry and swine farmers, from lawsuits by neighbors seeking damages for the sounds, sights and smells naturally produced from confined animal feeding operations (CAFO.)

Sarah Cotton Patterson has been appointed as an adjunct professor of tax law at the UA Little Rock William H. Bowen School of Law for the 2018-2019 school year. Sarah is a partner at Friday, Eldredge & Clark, LLP and has practiced law for 17 years as part of the firm’s Trust and Estate Planning Practice Group.

William A. Waddell, Jr. of Friday, Eldredge & Clark has been awarded the Richard S. Arnold Award for Distinguished Service and Lifetime Achievement from the Association of the Bar for the United States Court of Appeals for the Eighth Circuit.

The Fayetteville Chamber of Commerce named Attorney Kael M. Bowling as a member of Class XXXII to the Leadership Fayetteville Program.

Katelyn M. Eaves has been named to Northwest Arkansas Business Journal’s “Forty Under 40” class of 2018.

Friday Eldredge & Clark, LLP is pleased to announce that 52 lawyers have been included in the 2019 Edition of The Best Lawyers in America and 14 named “Lawyer of the Year” in Little Rock.

Katie Watson Bingham, an associate at Friday, Eldredge & Clark, LLP, has been accepted into the inaugural class of the Heart of America Fellows Institute of the American College of Trust and Estate Counsel (ACTEC).

Jeremiah D. Wood spoke to BKD’s leaders at its 2018 Leadership Conference that was held July 11-13 in Indianapolis, IN.

By Lynda M. Johnson, Timothy C. Ezell and Tonya S. Gierke Published in Arkansas Medical News (July/August) Ponemon Institute recently calculated the average cost of a healthcare data breach in 2017 to be $380 per record. In addition, the most recent enforcement data provided by the U.S. Department of Health and Human Services (HHS) Office for Civil Rights (OCR) indicates that the OCR has settled or imposed Civil Monetary Penalties of nearly $79 million dollars since the enactment of HIPAA.

Attorney Daniel Herrington was an invited panelist at the U.S. Equal Employment Opportunity Commission’s Excel Training Conference that took place earlier this week in Washington, DC.

According to the Occupational Safety and Health Administration (OSHA), healthcare workers are four times more likely to be a victim of workplace violence with nearly 75 percent of all reported workplace assaults occurring in the healthcare and social service settings.

Attorney Michelle Ator served as a faculty member in the recent American Board of Trial Advocates (ABOTA) National Trial College that took place at Yale Law School in New Haven, CT.

US corporations and farmers have cheered the more “business-friendly” approach recently adopted by the Environmental Protection Agency (EPA) but any relief they are experiencing will be short-lived if the plaintiff’s bar gets its way.

The November 2016 election is now about a year and a half in the past. In that election, Arkansas voters approved Amendment 98 to the Arkansas Constitution that permitted use of medical marijuana in certain instances.

By Allison C. Pearson On June 14, 2018, the Equal Employment Opportunity Commission (EEOC) issued a press release stating that it had filed seven lawsuits against various employers across the country for harassment. The EEOC stated that the suits “should reinforce to employers that harassment — on all bases — is a violation of federal law.”

Arkansas Rule of Civil Procedure 4 governs service of the summons and complaint necessary to begin any lawsuit. The rule specifies who can accept service and how the summons and complaint must be served. On June 21, 2018, the Arkansas Supreme Court approved significant amendments to Rule 4 that are set to go into effect on January 1, 2019.

Class action lawsuits allow large groups of plaintiff’s to bring their claims together in a single lawsuit. In the realm of employment law, employees may bring class action suits for claims of systemic harassment, discrimination or unequal pay.

Attorney Katelyn M. Eaves has been elected to serve as President of the Benton County Bar Association. Katie, who will begin her role on July 1, 2018, has served as the organization’s Vice President and Secretary-Treasurer in previous years.

Jamie Jones graduated earlier today from the Leadership Greater Little Rock program. Jamie, who served as social chair for her class, is one of the 55 graduates in the class of XXXIII.

A June 15, 2018 notice from Commissioner Scott Gottlieb, M.D. suggests that the Food and Drug Administration may have won the first round of a debate about who should regulate meat and poultry products grown in laboratories rather than on farms.

On June 23, 2018, the Protecting Tenants at Foreclosure Act (PTFA) will go back into effect to offer protection for tenants when their rented property goes into foreclosure.

Jamie Jones was elected to the Arkansas Bar Foundation Board of Directors at the annual Foundation Membership meeting on June 13, 2018.

A recent Wall Street Journal article noted that there were more than 7,400 companies listed on U.S. stock exchanges in 1996 around the beginning of the dot-com fueled bull market. That number has been cut in half through the first quarter of 2018.

Attorney Byron M. Eiseman, Jr. was featured in Sunday's High Profile section of the Arkansas Democrat-Gazette. High Profile Editor, Rachel O'Neal, wrote the story that focused on Byron's family, his career as an attorney with the firm and the 50 years he spent teaching tax law at UA Little Rock William H. Bowen School of Law.

Friday, Eldredge & Clark, LLP is proud to announce that 14 attorneys have been chosen by the readers of AY Magazine as the best lawyers in the state, some in multiple categories. The results of this year’s readers’ poll were released in the June 2018 issue of the magazine.

Attorney Kimberly D. Young spoke this week at the Trial Attorneys of America’s Annual Meeting. The event was held in Chicago and included Kim as part of a panel discussion that focused on recent decisions relevant to product liability defense work. Kim addressed recent decisions by the United States Court of Appeals for the Eight Circuit, with a particular focus on cases involving pharmaceuticals or medical devices.

The U.S. Department of Agriculture (USDA) released on May 4, 2018 proposed rules which, if finalized, will require certain foods produced from genetically modified organisms (GMO) crops or ingredients to be labeled as “bioengineered” beginning January 1, 2020 thus avoiding the controversy over the GMO terminology.

Friday, Eldredge & Clark, LLP is proud to welcome attorney Robert W. George to the firm where he will serve as senior counsel in the commercial litigation practice area.

If you own a closely held business, determining the best manner to transfer the ownership, either because of retirement or death, can be difficult.

Friday, Eldredge & Clark Attorney Donald H. Bacon is the 2018 recipient of the Sidney S. McMath Professionalism Award. The honor is given annually to recognize an attorney who consistently exemplified the highest ideals of integrity, honor and civility and whose polite and courteous demeanor reflect the highest levels of professionalism.

Deadlines are fast approaching for food manufacturers to eliminate Partially Hydrogenated Oils (PHOs) from their products. In 2015, the Food and Drug Administration determined that PHOs were no longer Generally Recognized as Safe (GRAS) and established Monday, June 18, 2018 as the deadline for removal of PHOs from food product formulations.

Attorney Alexandra Ifrah talks to Arkansas Business about the benefits of automatic enrollment of employees in 401(k) plans. The strategy, which is a trend nationwide, can help companies in several ways.

Monday’s Supreme Court ruling that upholds the use of class action waivers in employment arbitration agreements is good news for employers.

The plaintiff was a driver for New Prime, Inc., an interstate trucking company, and he sued New Prime for minimum wage violations under the Fair Labor Standards Act (FLSA). New Prime classified the plaintiff as an independent contractor.

As the sun set Tuesday, April 10, 2018, it signified more than just the passing of a day - it marked the end of an era for Attorney Byron M. Eiseman Jr. who has spent the past 50 years teaching at the UA Little Rock William H. Bowen School of Law.

Trust and Estate Planning Attorney Katelyn Eaves spoke recently to nonprofit organizations at two events in Northwest Arkansas.

Friday, Eldredge & Clark, LLP, First National Bank and UAFS Foundation will host the 2018 Tax Planning Update Seminar for certified public accountants and attorneys on Tuesday, June 19 from 11 a.m. to 1 p.m. Lunch is included and attendees will qualify for 1.5 hours of CLE credits and 1.5 hours of CPE credits in Arkansas.

Friday, Eldredge & Clark, LLP is pleased to announce that 27 attorneys are recognized as “Leaders in Their Field” in eight practice areas in the 2018 Chambers USA: America’s Leading Lawyers for Business.

Attorney Kevin Crass was invited to be a panelist at the Conference of Chief Justices/COSCA Southern Civil Justice Reform Summit that took place earlier this week in Little Rock.

April 1, 2018 marked the start date for employee benefit plans to comply with a final regulation under ERISA for claims related to disability benefits or disability determinations when the employee benefit plan makes its own determination as to whether a participant is disabled.

Attorney Jeremiah Wood spoke earlier today at the ASCPA 2018 Employee Benefits Conference in Little Rock.

On Wednesday, April 25, 2018 the firm co-hosted the Tax Relief Party with Legacy Capital for local CPAs to celebrate the end of the tax season.

Last week our attorneys in Northwest Arkansas donned aprons instead of business wear as they showed off their best culinary skills during the Bar and Grill Fundraiser benefiting Peace at Home Shelter.

Friday, Eldredge & Clark, LLP and the Trust Division of Farmers Bank & Trust will host the 2018 Tax Planning Update Seminar for Certified Public Accountants and attorneys on Thursday, May 17 from 11 a.m. to 1 p.m. Lunch is included and attendees will qualify for 1.5 hours of CLE credits and 1.5 hours of CPE credits in Arkansas. Space is limited and the cost to register is $20.

If you have paid attention to the news recently, you know that sexual harassment has been a hot button issue.

Below are a few key takeaways from my social media compliance seminar that was presented at the Arkansas SHRM 2018 Conference earlier this week.

Friday, Eldredge & Clark, LLP is pleased to announce the recent hire of Kelly Newberg, PHR, SHRM-SCP, who joins the firm as the Director of Human Resources.

On March 15, 2018, the U.S. Senate took a major step in changing the landscape of financial regulation by passage of the Economic Growth Regulatory Relief and Consumer Protection Act, with a strong bipartisan vote of 67-31.

The old saying of “your wish is my command” is often employed when one party’s wish for something to happen becomes another’s command to action to make it happen.

By Sarah Cotton Patterson Published in Arkansas Bakers Magazine You have probably spent most of your life working on your family farm. You helped your parents, grandparents, and siblings do all the things that a family farm requires. You do not get to take vacation days, sick days or “I don’t want to work” days.

By the International Revenue Service (issued March 13, 2018) Scammers and cyberthieves continue to use the IRS as bait. The most common tax scams are phone calls and emails from thieves who pretend to be from the IRS. Scammers use the IRS name, logo, fake employee names and badge numbers to try to steal money and identities from taxpayers.

By the International Revenue Service (issued March 20, 2018) The Internal Revenue Service reminded taxpayers today that it’s not too late to contribute to an Individual Retirement Arrangement (IRA) and still claim it on a 2017 tax return. Anyone with an IRA may be eligible for a tax credit or deduction on their 2017 tax return if they make contributions by April 17, 2018.

By the International Revenue Service (issued March 9, 2018) The Internal Revenue Service today warned taxpayers against scam groups masquerading as charitable organizations, luring people to make donations to groups or causes that don't actually qualify for a tax deduction.

By Katie Watson and Katie M. Eaves The Tax Cuts and Jobs Act (2017 Tax Act) may have been signed into law a few months ago, but many are still left with questions on how the changes will affect them personally and professionally. Below we provide a summary of the income and tax provisions in the 2017 Tax Act and what affect they may have on individuals.

Great news for Arkansas employers as Act 734 of 2017 became effective January 1, 2018 enabling substantial reductions in unemployment contributions.

By Lynda M. Johnson, Timothy C. Ezell and Tonya S. Gierke Published in Arkansas Medical News (March/April) It is no secret that there are extensive challenges facing healthcare providers in today’s regulatory environment. In particular, the significant increase in government healthcare program audit activity over the last 10 to 15 years has created additional uncertainty and risk in the healthcare industry.

Included in Governor Hutchinson’s recent call for an Extraordinary Session of the General Assembly was an item to address the recent Arkansas Supreme Court decision holding that contractual waivers of jury trials were unenforceable.

By Mike Childers Published in Arkansas Business (March 19, 2018) Many Arkansas landowners have been approached recently with offers to lease substantial tracts of land for the development of solar power generating facilities. The target land is often Delta farmland, and solar companies promise lease rates substantially higher than typical farm rents.

For the fifth year, the firm has partnered with the Arkansas Access to Justice Commission and Southern Bancorp to provide pro bono will preparation services to low-income residents of El Dorado and Helena.

Attorney Marshall Ney was invited to participate last week (March 7, 2018) in a panel discussion at the Arkansas Council of Administrators of Special Education's (AR-CASE) Spring Conference in Little Rock. The panel, which included the Arkansas Department of Education, presented to K-12 special education leaders from across the state.

Managing partner J. Shepherd Russell III is part of AY's Power Players inaugural edition. The March 2018 issue takes a look at Arkansas' premier movers and shakers.

Arkansas Life Magazine's annual list of Top Attorneys includes attorneys Sarah Cotton Patterson and Katelyn M. Eaves.

Friday, Eldredge & Clark is pleased to announce that five of the firm’s lawyers have been named "Local Litigation Stars" in Benchmark Litigation’s 2018 edition. The firm is described in the guide as offering "a strong corporate practice that complements general business and commercial litigation capabilities regarded by peers as second to none.

Companies all over the state are creating policies around social media to manage issues in the workplace. Join Attorney Wayne Young on Wednesday, April 4 at 1:45 p.m. at the Arkansas SHRM 2018 HR Conference in Hot Springs. Wayne will talk about recent decisions by the National Labor Relations Board as well as federal and state legal principles that will impact workplace decisions around social media.

Judge Robert L. Brown has been appointed to serve on the Central Arkansas Library System Board of Trustees. Judge Brown currently serves as counsel for the firm and previously served as an Associate Justice on the Arkansas Supreme Court from 1991 to 2012.

On December 22, 2017, President Trump signed into law the biggest federal tax law overhaul since 1986. The new law, frequently referred to as the Tax Cuts and Jobs Act (TCJA) will significantly affect individuals, corporations, international taxpayers and estates and trusts. Many provisions of the Internal Revenue Code of 1986 have been repealed or amended, and new ones have been added.

On Dec. 7, 2017, in a case styled as Tilley v. Malvern Nat’l Bank, 2017 Ark. 343, the Arkansas Supreme Court ruled that certain contractual provisions providing for the waiver of a jury trial are unenforceable. The Supreme Court reasoned in part that waiving the right to a jury trial before litigation arises is unconstitutional.

On Thursday, January 25, 2018, the Arkansas Supreme Court denied J.B. Hunt Transport, Inc.’s Petition for Review of an Arkansas Court of Appeals November 8, 2017, a decision vacating and reversing a preliminary injunction entered by the Benton County Circuit Court.

In the January/February 2018 issue of Arkansas Medical News, healthcare attorneys Lynda Johnson, Timothy Ezell and Tonya Gierke begin a series titled "The Anatomy of an Audit." The series will appear bimonthly in the magazine and will discuss various audits and offer suggested courses of action.

The U.S. Court of Appeals for the Eighth Circuit ruled in favor of Rock-Tenn Services, Inc., which does business as WestRock Services, in a discrimination case. The plaintiff alleged he was treated unfavorably because he is a man and is not Jewish. Attorneys Marshall S. Ney and Angela Artherton represented Rock-Tenn Services in the lawsuit.

As the end of the year approaches, so are the last days to take actions that will impact your tax returns for 2017. Below we have republished a news release from the Internal Revenue Service that gives taxpayers reminders of things you should be doing now to get ready for tax season.

Arkansas Business has voted Friday, Eldredge & Clark, LLP the "Best Law Firm" in Arkansas in the 11th annual Best of Business Awards.

Attorney Robert Smith was interviewed by Arkansas Business regarding a recent Arkansas Supreme Court decision that determined pre-dispute contractual waivers of the right to a jury trial are unenforceable under the Arkansas Constitution.

Friday Cares is the firm's annual donation drive centered around the holiday season. This year, the firm hosted a toy drive to benefit the Salvation Army of Arkansas.

Attorneys Jamie Huffman Jones and Marshall S. Ney have both been appointed by the Arkansas Supreme Court to serve on separate committees beginning in 2018.

Labor and Employment Attorney Wayne Young with Friday, Eldredge & Clark, LLP talks about the recent wave of sexual harassment claims and how companies can work toward protecting their employees and themselves in the future.

Sexual harassment allegations raise a number of potential legal issues for any employer. In addition to exposure to liability under Title VII of the Civil Rights Act of 1964 and the Arkansas Civil Rights Act, the Arkansas Court of Appeals recently addressed the potential impact of sexual harassment allegations on an employer’s liability for unemployment compensation claims.

Since the New York Times published a bombshell report detailing sexual harassment by Hollywood producer and filmmaker Harvey Weinstein, the fallout has been continuous will allegations pouring out almost daily about patterns and instances of harassment by prominent entertainment and political figures.

Matt Lauer, Charlie Rose, Glenn Thrush, Harvey Weinstein, Bill Clinton, Bill Cosby, Donald Trump, Kevin Spacey, Russell Simmons, Roy Moore, and the list goes on and on. This renewed focus on sexual assault and sexual harassment is guaranteed to bring more emphasis on this hot topic in the workplace in the coming years.

Jeremiah D. Wood spoke today (Dec. 5, 2017) at the Texarkana Chapter of CPAs CPE Blitz event. The day-long program featured speakers who provided education and training in the areas of tax law, risk management, investing, auditing and other related topics.

Arkansas Business and Little Rock Soirée have named Attorneys Alexandra A. Ifrah and Robert T. Smith to its annual "Best Lawyers in Little Rock" list.

In the Inaugural edition of The Arkansas 200, published by Arkansas Business, Attorneys Shepherd Russell, Jim Simpson, Laura Smith, Price Gardner and Marvin L. Childers are recognized as among the state's top influencers.

As of November 22, 2017, the Internal Revenue Service (IRS) has begun notifying employers that they may be liable for an employer shared responsibility penalty under the Affordable Care Act requirements. The initial notification relates to the 2015 tax year and is based on the information that the employer provided to the IRS on the Forms 1094 and 1095.

With sexual harassment complaints dominating the news nationwide, it is likely to cause more lawsuits against employers. Wayne Young spoke to Arkansas Business's Mark Friedman on what companies should be doing now to prevent harassment altogether and to protect themselves against future litigation.

Attorney Jamie Jones was invited to join a panel discussion hosted by the Editorial Advisory Board of Arkansas Lawyer magazine to discuss women in the legal profession. The purpose, according to the magazine, was to provide insight from several perspectives on the challenges that women in the legal profession are facing now and faced in the past.

Friday, Eldredge & Clark, LLP is proud to announce Mid-South Super Lawyers named 38 attorneys to their annual listing of top lawyers in Arkansas including five named as “Top 50: 2017 Arkansas Super Lawyers” and 12 ranked as “Rising Stars.”

U.S. News – Best Lawyers recognizes firm in 42 practice areas in annual publication Friday, Eldredge & Clark, LLP has been ranked in the 2018 U.S. News - Best Lawyers® "Best Law Firms" list regionally in 42 practice areas, which is the most of any other law firm in the state.

News Alert: The United States Court of Appeals for the Seventh Circuit recently addressed whether the Americans with Disabilities Act (“ADA”) requires employers to provide employees with leave beyond the 12 weeks provided by the Family Medical Leave Act (“FMLA”) in Severson v. Heartland Woodcraft, Inc., 2017 U.S. App. LEXIS 18197*, 872 F.3d 476 (7th Cir. Sept. 20, 2017).

Arkansas State University announced today the establishment of the Price and Sara Gardner Pre-law Scholarship, created to help pre-law students at Arkansas State finance and fulfill education priorities. The scholarship was instituted following a gift of $25,000 by the Gardners to the Arkansas State University Foundation, Inc., and is the first scholarship established for pre-law students at A-State.

Appointment Makes Seventh for Firm’s Trust & Estate Practice Group Friday, Eldredge & Clark is proud to announce attorney Allison Cornwell has been named a Fellow of the American College of Trust and Estate Counsel (ACTEC). This appointment demonstrates her high level of experience in estate and trust law and the degree to which her peers view her work in the profession.

Michael Moore presented three separate programs at last week's (Thursday, Oct. 24) National Business Institute's Advanced Employment Law Seminar. His first presentation, "Conducting an Effective Internal Investigation," focused on what to consider during the investigation, whether to outsource or keep the matter in-house and ways to legally remedying the problem.

Attorney Jeremiah Wood spoke Tuesday (Oct. 17, 2017) to members of the Degray Chapter of the Arkansas Society of CPAs during a half-day educational seminar in Hot Springs. For his part, Jeremiah spoke about employee benefits and gave an update on qualified plans including the Determination Letter Program, Employee Plans Compliance Resolution System (EPCRS) and tax reform.

The attorneys at Friday, Eldredge & Clark recommend hospitals and healthcare providers perform quarterly audit reviews to provide assurance that their financial and operational controls are sufficient and to identify and repair any potential risk to the organization.

When Little Rock attorney Bill Waddell found himself in the national spotlight in August, he embraced it to spread the word on the first rural legal-medical partnership in Arkansas.

Attorney Michelle Ator took part in a panel discussion focused on malpractice litigation trends at the Arkansas Hospital Association's Annual Meeting on Wednesday, Oct. 4. The discussion titled "Tales from the Trenches: War Stories From the Defense Bar" was led by moderator Elisa White, AHA's vice president and general counsel.

Michelle Ator of Friday, Eldredge & Clark, LLP has become a Fellow of the American College of Trial Lawyers (ACTL), one of the premier legal organizations in North America. She is only the fourth woman in Arkansas to achieve this accomplishment since the organization’s inception in 1950. The induction ceremony took place Saturday, September 16 at the ACTL Annual Meeting in Montreal, Quebec.

Chambers and Partners has recognized Friday, Eldredge & Clark and three of the firm’s attorneys in its 2017 edition of Chambers High Net Worth. The firm is the only Band 1 firm, which is the highest ranking in Chambers, and out of seven ranked attorneys in private wealth law, three are from the firm.

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Friday, Eldredge & Clark, LLP will host its Tax Update Seminar on Wednesday, October 25 at Pinnacle Country Club in Rogers and on Thursday, November 9 at UALR Bowen School of Law. Each is a one-day comprehensive program that highlights the most important and up-to-date information on tax law. The program will take place from 8 a.m. to 4:45 p.m and will include breakfast and lunch for attendees.

The Arkansas Health Information Management Association hosted a half-day workshop focused on legal issues in the industry. Attorneys Lynda Johnsonand Tonya Gierke presented at the event. Topics discussed included an overview of legal health records, responding to subpoenas, the retention and destruction of health records, HIPAA security rule and audits and amendments to electronic health records.

Attorney Wayne Young wrote an article about white-collar exemptions in this month's (September) issue of HR Professionals Magazine. In the article, Wayne provides details on this HR legal hot topic and answers some of the most common questions surrounding the 2016 Final Rule changes.

Friday, Eldredge & Clark, LLP welcomes three new attorneys to the firm: Joshua C. Ashley, Kyle D. Kennedy and Taylor A. Stockemer.

The firm has had the pleasure of working with legal intern Johanna Stenberg of Finland for the past month. Johanna, who is a third-year law student at Tallinn University in Estonia, originally became acquainted with our state in 2012 when she was an exchange student at Morrilton High School (where she later graduated.) “I knew I wanted to come back to Arkansas,” she said. “And I wanted the chance to experience the practice of law and I was able to do that here.”

Good news for employers. The new EEO-1 report, which would have been very onerous on employers, has been suspended. The Office of Information Regulatory Affairs (OIRA) decided that the new EEO-1 component 2 report is suspended indefinitely.

Wayne Young spoke to Arkansas Business's Mark Friedman about the legal ramifications of terminating an employee who participates in rallies involving hate groups.

Marshall Ney has been making the rounds on the speaking circuit recently in Northwest Arkansas discussing education law, special education law and related matters.

Friday, Eldredge & Clark, LLP is proud to announce six attorneys are named by Best Lawyers© as “Lawyer of the Year.” In addition, the publication’s 2018 edition recognizes 52 attorneys, making the firm the highest-ranked firm in Arkansas. Best Lawyers has published their list for over three decades, earning the respect of the profession, the media, and the public as the most reliable, unbiased source of legal referrals.

Attorney Katie Watson's article on the Revised Uniform Fiduciary Access to Digital Assets Act was featured in this week's (August 14-18) Arkansas Business. The article explains what happens to these assets in terms of estate planning and what actions you should take now to ensure your assets are in the right hands later.

Attorney Bill Waddell, a key leader in the state’s access to justice movement, was one of five national recipients of a 2017 American Bar Association Pro Bono Publico Award. The honor is given to individual lawyers and institutions in the legal profession that have demonstrated outstanding commitment to volunteer legal services for the poor and disadvantaged.

The 2017 Annual Meeting of the Arkansas Association of Defense Counsel was held Friday, August 4 and Saturday, August 5 at the Winthrop Rockefeller Institute atop Petit Jean Mountain. Speakers included Attorney Don Bacon who presented "Ethics and the Art of Practicing Law Civilly in a (Sometimes) Uncivilized World."

This month's (August) issue of HR Professionals Magazine profiled ERISA and Employee Benefits Attorneys Joesph B. Hurst, A. Wyck Nisbet, David M. Graf, Alexandra A. Ifrah, Brian C. Smith, Joshua M. Osborne and Jeremiah D. Wood of Friday, Eldredge & Clark.

You’ve executed your revocable trust – does that make you probate-proof? No. You still have to fund your trust. Funding your revocable trust (i.e., transferring your assets to your revocable trust) is the only way to ensure that you are probate proof.

Robert Beach spoke today (Monday, July 31) at a workshop hosted by First Security Bank. The seminar titled "The Life of a Bond" featured speakers from a variety of sectors including finance, education and legal.

Wednesday (July 26, 2017) the Trump Department of Justice filed an amicus brief with the United States Supreme Court, taking the position that Title VII of the Civil Rights Act of 1964 does not offer protection based on an employee’s sexual orientation. In a case now before the United States Supreme Court, NLRB v. Murphy Oil USA, Inc., the Trump DOJ has filed a brief with the court reversing its support of the NLRB, and arguing that such arbitration agreements do not violate employees’ rights under the National Labor Relations Act.

The status and ultimate fate of the Department of Labor’s proposed new rules on the white-collar overtime exemptions has been the source of much discussion. Recent events have shed some light on what employers might expect going forward.

Dan Herrington presented recently to two groups regarding I9 compliance and audits. He presented to the Arkansas Public Employers HR Association on Friday, July 20 and to the West Central Arkansas HR Association in Hot Springs Tuesday, July 25.

You do not want the business you have worked so hard to build to implode because of your death. That is why succession planning is so important. For business owners, succession planning may be as important as tax planning.

While the Federal Government has many contracted auditors to assist in identifying overpayments to health care providers, by far the most dangerous of these auditors, from the health care provider’s perspective, is the ZPIC. 

This week the annual Arkansas Governmental Finance Officers Association (AGFOA) conference was held in Springdale, Ark. The three-day event included professional training, mentoring, idea exchanges and social networking for state and local finance officers.

RE/MAX Real Estate of Bentonville hosted a workshop today (Thursday, April 20, 2017) with Attorneys Conner McNair and Matthew Mitchell presenting. The topic was focused on explaining the complexities of a 1031 exchange.

The Trust & Estate Planning Attorneys at Friday, Eldredge & Clark have compiled a list of the most common myths in their industry so clients can address these matters in a timely manner.

The Arkansas Legislature passed two new estate planning-related acts during the Spring 2017 Legislative Session: The Revised Uniform Fiduciary Access to Digital Assets Act and the Dynasty Trust Act. A few highlights from these acts are outlined in this story.

120-Mile Bike Ride Raises Thousands For Local Cause Close to His Heart An ordinary birthday celebration might include dinner with family and friends, a candle-topped cake and maybe a gift or two. But Attorney Mike Moore is anything but ordinary. When he began thinking about how he wanted to spend his 60th birthday, he decided against the traditional and chose to spend the day giving instead of getting.

New reporting requirements for healthcare providers are scheduled to go into effect in January 2018 as a result of the mandate in Section 218(b) of the Protecting Access to Medicare Act of 2014 (PAMA). PAMA requires CMS to establish a program to promote ordering physicians to consult “appropriate use criteria” (AUC) prior to ordering advanced diagnostic imaging tests for Medicare beneficiaries.

Attorney Wayne Young was interviewed by Arkansas Business reporter Mark Friedman concerning Act 1071 which protects the right of each citizen to carry and store a handgun in his or her vehicle where the private vehicle is permitted. Excerpt from "Guns, Shared Background Checks Coming Soon to Arkansas Offices"

When Attorney Taylor Marshall graduated from the Leadership Greater Little Rock Program (LGLR), he joined not one but two special alumni groups. One includes more than 1,500 graduates of the Little Rock Regional Chamber's leadership program while the other is a special group of 20 attorneys from Friday, Eldredge & Clark who are LGLR graduates and continue to serve their community as leaders

Measuring Compliance Program Effectiveness The Office of the Inspector General (OIG) recently posted new compliance guidance to assist healthcare entities of all types and sizes of measuring the effectiveness of their compliance programs. The publication, “Measuring Compliance Program Effectiveness: A Resource Guide” was the collaborative result the Health Care Compliance Association and the OIG.

Managing Partner Shep Russell was invited to participate in the 83rd Arkansas Municipal League Convention last week (June 16) in Little Rock. He was part of a panel discussion on recent legislation passed during the 2017 session to promote local economic development projects.

The Arkansas Bar Association's Annual Meeting took place Wednesday, June 14 through Friday, June 16 in Hot Springs. The Annual Meeting is the largest event of the year for the association and the schedule is full of educational opportunities, national and local speakers and award presentations.

The firm has hosted the Arkansas Bar Reception for more than 50 years. The reception, held at the Arlington Hotel Resort and Spa in Hot Springs, takes place the Thursday night of the annual bar convention. More than 300 attend the annual event. This year the event was held on Thursday, June 15th. Photos are posted online.

Robert Smith's article on CIBC Act compliance challenges was featured this week in Arkansas Business. According to Robert, the federal Change in Bank Control Act may be the most often overlooked — and one of the most often violated — of all banking regulations.

Hospitals and clinics often produce a patient’s medical record multiple times and all copies are not the same; that creates problems in litigation.

Earlier this year, 91st General Assembly of the Arkansas State Legislature held a legislative session during which various acts were passed that are applicable to medical care and treatment. These acts include the Palliative Care Act, Wrongful Birth Civil Liability Protection Act, Patient Right-To-Know Act, POLST, Peer Review Fairness Act and the Telemedicine Act.

A process to come up with a standard national Chapter 13 Plan has resulted in a number of proposed changes to the Bankruptcy Rules which have a target effective date of December 1, 2017.

Arkansas Business has published its 2017 40 under 40 list of nominees with Attorney Jamie Jones part of this year's class. The publication honors 40 intriguing business and political leaders under 40 years old who bear watching. The profiles are featured in this week's issue. Those chosen are nominated by readers and chosen by the editors of Arkansas Business.

As with any great story, this one starts with a girl. Actually, this story starts with three girls. When Attorney Bill Waddell’s three daughters were in elementary school, Bill loved reading to them as many fathers do. Although story after story could be found about princess fairytales, animal adventures and even real-life heroes, he discovered that very few children’s books dealt with the law or social justice issues. It was important to Bill not only that his daughters learn these values, but also that they understand how Bill’s profession contributes to these values. 

Attorney Marshall Ney's guest commentary appears in this week's Northwest Arkansas Business Journal and focuses on recent legal decisions for wet communities in Arkansas.

Friday, Eldredge & Clark, LLP is pleased to announce that in today’s release of the 2017 Chambers USA: America’s Leading Lawyers for Business edition, the firm is ranked highly in all four categories and 24 of our attorneys are recognized as “Leaders in Their Field” in eight practice areas. The four categories are Corporate/Commercial, Labor and Employment, Litigation: General Commercial and Real Estate.

The Change in Bank Control Act ("CIBC Act") may be the most often overlooked (and, likely, one of the most often violated) of all banking regulations. Inadvertent violations have recently become more common in Arkansas given the increase in estate planning related stock transfers by shareholders planning for the next generation of ownership. These transfers commonly run afoul of the provisions of the CIBC Act.

The National Business Institute hosted the two-day seminar "Human Resource Law From A to Z" that began on Tuesday, May 22nd with speakers David M. Graf, Daniel L. Herrington and Khayyam M. Eddings from Friday, Eldredge & Clark.

Earlier this month, the firm partnered with local banking institutions to bring the 2017 Tax Planning Update Seminar to both the Texarkana and Fort Smith areas.

An employee stock ownership plan (“ESOP”) is a powerful and effective tool that can be used by a closely held bank to address many different issues within the bank. An ESOP when used in the right circumstances can provide the following advantages: Shareholder succession, employee benefits and tax benefits to the bank.

On Wednesday, May 3rd the firm hosted its annual Tax Relief Party with the Legacy Captial Group. The event was held at Cajun's Wharf in Little Rock and more than 80 attended to celebrate the end of tax season.

Friday, Eldredge & Clark, LLP welcomes three new attorneys to the firm: Kael K. Bowling; Katie M. Eaves and Allison C. Pearson.

Job descriptions are a must, but more importantly, job descriptions must remain up-to-date and accurate. An adequate job description should include: The essential functions of the job Necessary qualifications Specific productivity targets Other goals Comprehensive and accurate information

In the 91st General Assembly of the Arkansas State Legislature, the following acts have been passed that relate to labor and employment issues:

How will the amendment to the Medical Marijuana Amendment affect employers? In the recently concluded General Assembly, the legislature passed Act 593 to amend the Arkansas Medical Marijuana Amendment.

News Alert: If you receive a call from someone purporting to be from the Sheriff’s Office and stating that a warrant has been issued for failure to appear for jury duty, this is a likely a scam.

K. Coleman Westbrook Jr. spoke recently to members of the North Pulaski Retired Teachers Association in Jacksonville.

The Arkansas SHRM State Council named Attorney H. Wayne Young as the recipient of the 2017 Russell Gunter Legislative Advocacy Award.

Friday, Eldredge & Clark, LLP, First National Bank and UAFS Foundation will host the 2017 Tax Planning Update Seminar for Certified Public Accountants and attorneys on Thursday, May 18 from 11 a.m. to 1 p.m. Lunch is included and attendees will qualify for 1.5 hours of CLE credits and 1.5 hours of CPE credits in Arkansas. Space is limited and the cost to register is $20.

Dan Herrington has been involved with the Heart Association ever since he passed the bar exam and went to work as an employment lawyer for the Friday, Eldredge & Clark LLP firm more than 20 years ago.

Friday, Eldredge & Clark is proud to announce attorney Sarah Cotton Patterson has been named a Fellow of the American College of Trust and Estate Counsel (ACTEC). This appointment reflects her deep knowledge of trust and estate planning law and her positive reputation in the legal community.

Friday, Eldredge & Clark, LLP and Farmers Bank & Trust will host the 2017 Tax Planning Update Seminar for Certified Public Accountants and attorneys on Thursday, May 11 from 11 a.m. to 1 p.m. Lunch is included and attendees will qualify for 1.5 hours of CLE credits and 1.5 hours of CPE credits in Arkansas. Space is limited and the cost to register is $20.

Attorney Bradley S. Runyon spoke recently at the Pulaski County Bar Association's 2017 Medical Malpractice Seminar that was held at the UALR Bowen School of Law. The one-day seminar focused on a variety of topics related to the medical malpratice area of law.

Over the weekend, 29 teams from 23 high schools competed in the state finals of the ArkBar Mock Trial Competition.

The IRS revised its Employee Plans determination letter program for individually designed qualified plans earlier this year. With this revision, the IRS is no longer providing determination letters for the mandatory periodic amendments that will continue to be required by the IRS for changes in the law which is causing concern with some employers.

In the March Issue of Arkansas Life magazine, Friday, Eldredge & Clark attorneys Donald H. Bacon and Price C. Gardner are named Top Attorneys 2017.

Attorney H. Wayne Young spoke today to members of the West Central Arkansas Society for Human Resource Management group about Arkansas' medical marijuana law and how it will affect employers and the workplace.

Friday, Eldredge & Clark, LLP was named 2017 Arkansas Law Firm of the Year by Benchmark Litigation at the annual awards ceremony that was held Thursday, Feb. 16 in New York.

Labor and Employment Attorney Daniel Herrington spoke recently to members of the South Arkansas Human Resources Association about the impact medical marijuana could have on employers.

For the fourth year, attorneys with Friday, Eldredge & Clark have partnered with the Arkansas Access to Justice Commission and Southern Bancorp to provide pro bono will preparation services to low-income residents of Helena and Eudora.

As the fourth-year medical students at the University of Arkansas for Medical Sciences prepare for their future, they have to learn more than just medicine. Attorney Michelle Ator spoke to these students about the business side of the profession earlier in the week as part of their ongoing education.

House Bill 1460 filed yesterday by Representatives Carlton Wing and Doug House impacts the provisions related to employment within the Arkansas Medical Marijuana Amendment. The bill adds some important clarifying definitions to the Amendment and provides employers with safe harbors to ensure a safe working environment for employees and the public. The bill was referred to the Committee on House Rules and awaits further action.

Friday, Eldredge & Clark’s Labor and Employment practice group is monitoring several bills throughout the 91st General Assembly of the Arkansas State Legislature that could impact Arkansas employers if passed. Attorney H. Wayne Young provides a brief overview of House Bill 1126, House Bill 1021, Senate Bill 37 and Senate Bill 33.

Gov. Asa Hutchinson today appointed Price C. Gardner of Little Rock, a partner with Friday, Eldredge & Clark, LLP and 1984 graduate of Arkansas State University, to a five-year term on the ASU Board of Trustees.

Attorneys Lynda M. Johnson and Timothy C. Ezell participated in The Arkansas Health Executives Forum on Thursday, Jan. 12 at Heifer International in Little Rock.

Attorney Lynda M. Johnson conducted HIPAA training today for 100 mental health and human service providers through HARK of Northwest Arkansas at the Center for Collaborate Care in Rogers.

In this month's issue of HR Professionals Magazine, employment law attorneys who were chosen as top attorneys by Best Lawyers and U.S. News were featured.

Friday, Eldredge & Clark, LLP has named three new partners to the firm: Marshall S. Ney, E. Conner McNair and W. Taylor Marshall.

William Leake Terry, who was the ninth attorney to join the firm known today as Friday, Eldredge & Clark, passed away on Sunday, Dec. 25 at the age of 94. Terry joined the firm of Mehaffy, Smith & Williams in 1954 and began a long and distinguished practice in Little Rock with a focus on commercial property transactions and real estate.

Wayne Young participated in a panel discussion regarding Arkansas medical marijuana law at last week's Central Arkansas Human Resources Association's monthly meeting.

Friday, Eldredge & Clark was named "Best Law Firm" by Arkansas Business. This is the 10th year Arkansas Business has conducted the readers' choice poll to determine the winners of its Best of Business Awards.

Khayyam M. Eddings, a partner in the Labor and Employment Litigation Practice Group, recently presented at a National Business Institute seminar focused on Student Discipline in Schools.

Jamie Huffman Jones, a partner in the firm's Business and Class Action Litigation Practice Group, has recently been elected to the Federation of Defense & Corporate Counsel as a federation member.

Little Rock Soirée Magazine recently released its picks for Best Lawyers in 2016. Jay T. Taylor was honored for his work in Commercial Real Estate and Bryan W. Duke was awarded for his work in Corporate Finance - Mergers & Acquisitions.

The University of Arkansas at Little Rock Foundation Fund recently named Friday, Eldredge & Clark attorney Bruce B. Tidwell to its board of directors. Bruce received his undergraduate degree in business administration from UALR in 1993 and earned his Juris Doctor degree from UALR William H. Bowen School of Law in 1996.

A federal court in Texas issued a preliminary injunction yesterday blocking, on a nationwide basis, enforcement of the Department of Labor's new overtime regulations raising the minimum salary threshold for the white-collar exemptions. The regulations were set to go into effect December 1, 2016. This alert explains what the ruling means to local businesses.

Last week Arkansas joined twenty-eight other states that have legalized some form of marijuana since 1996. Amendment 6 to the Arkansas Constitution passed by a vote of 53.2% to 46.8%. Sales of legal marijuana in the United States are expected to exceed $7 billion in 2016. This Alert reviews the terms of Amendment 6 and particular challenges that banks in Arkansas will face in considering whether to provide services to these newly legal businesses.

Mid-South Super Lawyers named 34 Friday, Eldredge & Clark’s attorneys to their annual listing of top lawyers.

Friday, Eldredge & Clark, LLP has been ranked in the 2017 U.S. News - Best Lawyers® "Best Law Firms" list regionally in 41 practice areas, which is the most of any other law firm in the state.

Friday, Eldredge & Clark was presented the 2016 “Champion for a Cause” award by the Arkansas Enterprises for the Developmentally Disabled organization at its 8th Annual Hawgs for a Cause event on Thursday, Oct. 20th. The award was accepted by FEC partner and AEDD Vice President David M. Graf.

James Saxton, the head of the Real Estate Practice Group at FEC, recently presented at the National Business Institute’s Sales and Use Tax for Manufacturers Seminar.

Friday, Eldredge & Clark, LLP has recently hired Tabitha Doddridge as the Director of Marketing and Public Relations for the firm. She will be responsible for and will oversee all aspects of the firm’s branding, marketing, communications, business development, sponsorship development and content marketing strategy.

Check out the latest issue of HR Professional Magazine and its special feature "Top Attorneys in Labor and Employment Law." See Friday, Eldredge & Clark's feature and ad on pages 46 & 47.

T. Michelle Ator, head of the Medical Malpractice Practice Group at the firm, was elected to be the Chancellor of the Arkansas Annual Conference of the United Methodist Church effective July 1, 2016. As Chancellor, Michelle will serve as the chief legal advisor to Bishop Gary Mueller and the Arkansas Annual Conference.

Wayne is a partner with the firm and a member of the Labor and Employment Law Practice Group.

Best Lawyers has named eleven attorneys at Friday, Eldredge & Clark as Lawyers of the Year.

Friday, Eldredge & Clark, LLP is pleased to announce that 52 lawyers have been named to The Best Lawyers in America© 2017, the oldest and one of the most respected peer-review publications in the legal profession.

Friday, Eldredge & Clark, LLP is pleased to announce that Chambers and Partners, Legal Publishers, recently released its Chambers USA 2016 edition, an annual listing of America’s Leading Lawyers for Business.

U.S. Department of Labor Release New Overtime White Collar Exemption Requirements

Federal Reserve raises concerns over shareholder agreements, poison pills and other arrangements impacting stock transfers.

Recent tax law changes favor S Corporation Shareholders and Venture Capital Investors

One of the more publicized provisions of the 2012 Jumpstart Our Business Startups Act directed the U.S. Securities & Exchange Commission to establish rules allowing companies to use crowdfunding to raise capital in an exempt securities offering.

Four new Associates have joined the law firm of Friday, Eldredge & Clark, LLP. Jordan Broyles, Katherine Stephens and Blake Lewis have joined the firm’s Little Rock office and Matthew D. Mitchell has joined its Rogers office.

William H. "Buddy" Sutton, long-time partner in the Little Rock-based law firm Friday, Eldredge & Clark, and a prominent figure in Arkansas legal, business and civic communities for decades, passed away Thursday morning.

Friday, Eldredge & Clark LLP is ranked in four practice groups in the 2015 edition of Chambers USA: A Guide To Americas Leading Lawyers for Business. In addition, 23 of the firms attorneys received individual rankings in the publication.

A Non-Bankers Perspective: Attorney Robert Smith is critical of the new regulatory environment that financial institutions face and is concerned about the dwindling number of small-town banks.

FEC Corporate & Financial Services Alert: Federal Reserve Finalizes Relief For Small Bank Holding Companies As we reported in January, Congress recently directed the Federal Reserve to revise its Small Bank Holding Company Policy Statement1 by increasing the applicable qualifying asset threshold from $500 million to $1 billion.