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One increasingly popular business trend right now is BYOD (bring your own device), where employees use their own smartphones, tablets, laptops and other devices to access company resources for work purposes via the Cloud.  BYOD can increase efficiency, as it allows companies to provide greater flexibility and anytime, anywhere access to company resources.  Even if companies do not anticipate efficiencies from permitting the access of company resources with personal mobile devices, social pressures may force companies’ hands.  A Fortinet survey of 4,000 workers from ages 20 to 29 found slightly more than half view it as their “right” to use

On January 1, 2013 Congress passed, and on January 3, 2013 the President signed, the American Taxpayer Relief Act of 2012 (the “Act”).  The Act reverses many of the federal tax increases that were scheduled to go into effect in 2013 and retains certain favorable tax benefits that were scheduled to expire. However, it also increases income taxes for some high-income individuals and increases transfer tax rates. This article summarizes certain key provisions of the Act applicable to individual taxpayers. Individual Ordinary Income Tax Rates.  Except for certain “high-income taxpayers,” the federal income tax rates on the ordinary income of

For years, Cloud service providers have had standard terms of use and service level agreements that were generally accepted by companies just as easily as a consumer accepts the terms of use for an iTunes account. This continues to be the case for Cloud services targeted at consumers and Cloud services subscribed for over the Internet. However, at least for larger customers (relative to the size of the provider), there is usually an opportunity for some negotiation of terms for Cloud services designed to store and process important enterprise data used in business communications or used to stage and distribute

We’ve all heard the old adage:  If it’s not broke, don’t fix it.  That may be true in many circumstances, but how do you know if your employee manual needs fixing?  Employee manuals are often overlooked, but as we approach the beginning of a new year, it is an ideal time to consider taking your employee manual off the shelf and having knowledgeable employment counsel review it to determine if changes in the law or new industry regulations warrant any updates or revisions to your existing policies. Why Have an Employee Manual? Employee manuals play an important role in any