It is a fairly common practice for individuals purchasing pleasure yachts to take calculated steps to minimize sales taxes on their purchases. In fact, a simple “Google” search on the subject reveals many websites offering free advice on this issue. One of the tactics suggested by several websites seems fairly simple: instead of the individual purchasing the yacht, the individual forms a corporation, and the corporation purchases the yacht.

Continue Reading Structuring the Purchase of a Vessel Through a Corporate Entity for Tax Purposes Can Have Unintended Consequences

The July 20, 2010 Louisiana Register contained a notice from the Office of Conservation, Louisiana Department of Natural Resources that purported to promulgate rules amending Statewide Order 29-B to add a new Chapter 8 on procedures for evaluation and remediation of groundwater at E&P sites. Conservation’s Web site on July 20, 2010 contained a “final” version of the SERP Manual that was part of the proposed rules.  In a memorandum dated July 20, 2010 sent to interested parties, the Commissioner of Conservation said the July 20 notice on these proposed rules had been “unintentionally and incorrectly published” in the Louisiana Register as a final rule.  The memorandum states that Conservation does not consider the proposed rules “to be final or in effect at this time.”  Look for future information on these proposed rules.

A law passed by the Legislature and signed by Governor Bobby Jindal (Act 945) requires all bidders for public works contracts to certify that they have not entered a plea of either guilty or nolo contendre to certain crimes. Each bidder for public works contracts must certify in writing that they have not pleaded guilty or nolo contendre to: (1) public bribery (La. Rev. Stat. 14:118); (2) corrupt influencing (La. Rev. Stat. 14:120); (3) extortion (La. Rev. Stat. 14:66); or (4) money laundering (La. Rev. Stat. 14:230).

Continue Reading New Law Requires Public Works Contract Bidders to Certify They Have Not Pleaded Guilty to Certain Crimes

A new law (Act 868) passed by the Legislature and signed by Governor Bobby Jindal on July 2, 2010 requires contractors who are awarded no-bid contracts with state and local entities, or $10,000-plus bid contracts with local entities, to disclose all commissions and fees in writing.

Continue Reading New Law Requires Contractors to Disclose the Sharing of Contract Commission/Fees in No-Bid State and Local Government Contracts

A new Louisiana law requires non-resident/out-of-state contractors to provide additional information before a building permit can be issued. The new law, amending La. Rev. Stat. 37:2171.2 (Act No. 67), has been signed by the governor.

It requires a non-resident commercial, residential, or home improvement contractor to provide (1) its federal tax payer identification number to the local building permit official and (2) proof of registration to do business in Louisiana before a building permit can be issued.
 

In Hogg v. Chevron U.S.A. Inc., Docket No. 09-CC-2635 (see opinion here), a case handled by Kean Miller attorneys, Leonard L. Kilgore, III and Richard D. McConnell, Jr., the Louisiana Supreme Court reversed the trial court’s denial of a motion for summary judgment based on a prescription (statute of limitations) defense.  In a 5-2 decision, the Louisiana Supreme Court clarified several issues pertinent to prescription in tort cases, in particular to cases involving allegations of environmental contamination of immovable (real) property. The Court addressed the following issues:

1.               What constitutes “actual” and/or “constructive” knowledge of plaintiffs sufficient to commence the running of the applicable prescriptive period for torts under La. Civil Code articles 3492 and 3493;

2.               What constitutes a continuing tort; and

3.               Does the alleged failure to remediate environmental damage constitutes a distinct, continuing tort?

The Court held that letters from the Louisiana Department of Environmental Quality (LDEQ) received by the landowners several years prior to filing suit, advising the landowners of the potential for underground migration of gasoline constituents from a former, leaking underground storage tank (UST) located on nearby property, were sufficient to provide the landowners with knowledge of the potential claim within the meaning of La. Civil Code Article 3493. Article 3493 provides:

“When damage is caused to immoveable property, the one year prescription commences to run from the day the owner of the immoveable acquired, or should have acquired, knowledge of the damages.”

Continue Reading Louisiana Supreme Court Dismisses Environmental Property Damages Case Based on One-Year Prescriptive Period

For many minority college students, entering law school and becoming an attorney may seem out of reach.  Three years ago, Kean Miller law firm launched the Kean Miller Connection program to educate minority college students on the legal profession and inform them that becoming a lawyer is an attainable opportunity.

What Is The Connection?

Kean Miller Connection is a two-day law school preparatory program for college juniors and seniors from groups that are traditionally underrepresented in area law schools.  The goal is to “connect” students with information helpful to making the decision to attend law school and become a lawyer.  Lawyers from Kean Miller, the Greater Baton Rouge Region’s largest law firm, along with other faculty, provide an intense overview of the law school experience.  The program provides information and guidance on law school admission standards, insight into opportunities in the legal field, speakers from all facets of the legal profession, financial aid information and general information designed to encourage minorities to enter the profession.

When Is It?

Now in its fourth year, the annual Kean Miller Connection will be held on Thursday, July 22 through Friday, July 23, 2010 in Baton Rouge in the Kean Miller Conference Center (301 Main Street, 18th Floor).

How Does One Apply?

Applications can be found on the Kean Miller Web site here.

Are There Eligibility Requirements?

Yes. Applicants must be members of a group traditionally underrepresented in law school and the law practice and maintain a minimum GPA of 3.0.  Applicants must have completed at least 45 college credits and must be a Louisiana resident.   Applications must be received no later than July 9, 2010.

Who Can I Contact?

Linda Perez Clark, Partner, Kean Miller, 225.387.0999 or linda.clark@keanmiller.com

On April 15, 2010, President Barack Obama issued a memorandum to the U.S. Department of Health and Human Services (“HHS”) calling for the initiation of rulemaking designed to ensure that Medicare and Medicaid participating hospitals respect the rights of patients to designate visitors, regardless of whether the visitors are legally related to the patient. In accordance with the Presidential memorandum, the Centers for Medicare and Medicaid Services (“CMS”) issued a proposed rule on Tuesday, June 22 to revise the Medicare conditions of participation for hospitals and critical access hospitals to ensure the visitation rights of all patients. Under the proposed rule, hospitals must inform patients of their visitation rights, any clinical restrictions on those rights, and their right to receive any visitors they designate. Hospitals are prohibited from restricting or denying visitation privileges on the basis of race, color, national origin, religion, sex, sexual orientation, gender identity or disability. Pursuant to the proposed rule, hospitals must ensure that designated visitors have the same visitation privileges afforded immediate family members.

Continue Reading CMS Issues Proposed Rule Regarding Hospital Patient Visitation Rights

Employers covered by the Fair Labor Standards Act should take note of references on the Web site of the U.S. Department of Labor (“DOL”) about the “We Can Help” nationwide campaign.

A “News Release,” dated April 1, 2010, on the DOL Web site refers to the “`We Can Help’ nationwide campaign” and states that “[t]he effort, which is being spearheaded by the department’s Wage and Hour Division, will help connect America’s most vulnerable and low-wage workers with the broad array of services offered by the Department of Labor.”  It goes on to state in part that “[i]t also will address such topics as rights in the workplace and how to file a complaint with the Wage and Hour Division to recover wages owed.”

The “News Release” also quotes the Secretary of Labor as stating that “I have added more than 250 new field investigators nationwide – an increase of a third – to help in this effort.”

On June 2, 2010, the Environmental Protection Agency adopted a final rule which significantly lowers the primary National Ambient Air Quality Standard (“NAAQS”) for sulfur dioxide (“SO2 ”). EPA is phasing out both the annual standard (0.03 parts per million or ppm) and the existing 24-hour standard set at 0.14 ppm, and phasing in a new 1-hour standard set at 75 parts per billion (“ppb”). The new 1-hour standard is met when the 3-year average of the 99th percentile of daily maximum 1-hour averages at each monitor does not exceed 75 ppb. EPA will transition to the new standard with overlap of the existing standards. In areas that are in compliance with the current standards (all of Louisiana), the existing 24-hour and annual standards will be revoked one year after the designations of new nonattainment areas. Designations are to be final in June 2012, so the existing standards will no longer remain effective as of June 2013.

Continue Reading EPA Significantly Tightens National Sulfur Dioxide Standard – Affects Louisiana Parishes