Articles

Advanced Search

Filter By Author

Filter By Practice Area

One hundred dollar bills behind an hour glass containing white sand

A Farewell to the Current Gift and Estate Tax Exemption?

Written By John R. Sloan

We recently wrote about a window of opportunity to take advantage of the rising estate and gift tax exemption before it sets. It is becoming clearer that the window may be shutting fast.  The opportunity to take…

Read More
Blackboard with a basketball play written out using x's and o's and arrows

Employers: Here's Your "Quick Hitter Guide" for the American Rescue Plan Act's Impact on COBRA and FFCRA

Written By Grant B. Osborne and Devon D. Williams

The American Rescue Plan Act of 2021 (ARPA), signed into law on March 11, 2021, includes a whole host of requirements and provisions impacting private employers, their employees, and the benefit plans they offer. Here is …

Read More
Shelves full of medical records and patient charts

The HIPAA Right of Access Initiative: Still Going Strong Despite COVID

Written By Leigh A. Wilkinson

In late 2019, the Office for Civil Rights (OCR) at the United States Department of Health and Human Services (DHHS) announced it would be focusing its enforcement efforts under the Health Insurance Portability and Accounta…

Read More
Man facing large chalkboard covered in math equations

Understanding the Basics of NCDOI Licensee Complaints

Written By A. Charles Ellis and Amy H. Wooten

Facing an investigation by a licensing board can be one of the most stressful and emotionally taxing challenges that licensed professionals face in their careers.  Learning about and understanding how the licensing b…

Read More
Close up shot of beer glass with dew

Brews, Booze, and Data Breaches

Written By Angela P. Doughty, CIPP/US, AIGP

Friday afternoon, news sources reported that Molson Coors Beverage Company notified the Securities and Exchange Commission about an ongoing data breach that had delayed and disrupted, "the Company's business, including its…

Read More
Punch card at time clock

So Much for "9 to 5": Employers' Consideration of Employees' and Applicants' Conduct Outside of Work

Written By Grant B. Osborne

"And the sign said, 'Long-haired freaky people … need not apply.'"  – Signs, Five Man Electrical Band, Good-byes and Butterflies (1970) Arbitrary judgments are as old as humanity itself. Law evolved in p…

Read More

Subscribe to Ward and Smith