The Supreme Court's fresh decision on February 8, 2024, in Murray v. UBS Securities, LLC, serves as a pivotal moment for employers navigating the complexities of whistleblower claims under the Sarbanes-Oxley Act. At the heart of this case were the allegations made by Trevor Murray, a research strategist at UBS, who contended that his termination was in retaliation for reporting what he believed were unethical and potentially illegal practices within the firm's commercial mortgage-backed securities (CMBS) business.

As the filing season commences, it's crucial for employers to stay informed and prepared. The Internal Revenue Service (IRS) has recently issued a reminder, emphasizing the importance of the upcoming January 31 deadline for filing Forms W-2 and other wage statements with the Social Security Administration (SSA). This deadline is pivotal for a variety of reasons, and meeting it is beneficial both for employers and employees.

The Beneficial Ownership Information Reporting Rule, introduced by the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN), marks a significant shift in the transparency requirements for companies in the United States. This rule, stemming from the Corporate Transparency Act (CTA) enacted in 2021, aims to combat financial crimes like money laundering and tax evasion by requiring detailed reporting of beneficial ownership information.

For employers in Texas, the landscape of exempt salary employee compensation is on the cusp of significant change. The current minimum salary requirement for exempt status stands at $684 per week ($35,568 annually), but a proposed federal increase could dramatically alter this figure.

2023年10月11日，移民局就EB-5所需投资时间框架及与终止地区中心相关的投资者提供了额外指南。

在投资者的投资已满足创造就业要求的前提下，INA现在只要求投资必须预计将被投资至少两年。如果投资者在提交I-526或I-526E申请时投资已超过两年，按照新政策，投资者在提交相关申请之后，是可以收回其投资的。

2023年9月12日，美国移民局就基于就业的一类优先杰出人才及研究人员和教授绿卡申请需要提交的证据材料做了最新澄清。我们认为，这个澄清显然比较与时俱进，更加贴近现实，也更显灵活。本文就我们认为澄清中有意思的部分简要介绍如下：

在基于婚姻的两年条件绿卡期间离婚或婚姻无效后，条件绿卡持有人仍然有机会申请豁免共同申请去除条件要求、自己单独申请去除条件并获得永久绿卡。这个过程可能比较复杂，但并不是不可能的。重要的是，条件绿卡持有人能够根据自身情况提供充分的证据来证明其婚姻是真实、合法的，婚姻的终结或无效不是因为受益人的过错，或者是因为婚姻他方的家庭暴力导致的。

When a loved one passes away and leaves with a will, their assets and estate must go through a legal process known as probate, which is to establish the validity of the will in court.  The process of admitting a will to probate and the estate administration itself are often referred to collectively as the probate process or the estate administration process. The process can be complex, time-consuming, and costly in certain situations. However, there are alternatives available in some cases that offer expedited or simplified processes for estate administration. 

On July 14, 2023, USCIS has updated its list of frequently asked questions regarding EB-1 applicants, which is available at Fiscal Year 2023 Employment-Based Adjustment of Status FAQs | USCIS

In Texas, a trust is deemed to be revocable unless the trust instrument explicitly states that it is irrevocable. However, the trust should expressly reserve the settlor's right to amend or revoke the trust instrument during the settlor's lifetime. 

Planning for the future and ensuring the seamless transfer of assets to loved ones is a responsibility that many Texans take seriously. To achieve this, individuals often turn to estate planning tools such as wills and trusts. While both options serve the purpose of distributing assets upon death, they differ in various aspects. In this blog post, we will explore the fundamentals of wills and trusts in Texas, helping you understand their key features, benefits, and considerations. By the end, you will be better equipped to make an informed decision about which estate planning tool suits your needs best.

In a groundbreaking decision, the United States Supreme Court delivered its opinion on June 29, 2023, in the highly anticipated case of Students for Fair Admissions, Inc. v. President and Fellows of Harvard College (Docket: 20-1199). Chief Justice John G. Roberts, Jr. penned the majority opinion, declaring that the admissions processes of Harvard College and the University of North Carolina (UNC) violated the Equal Protection Clause of the Fourteenth Amendment. This landmark ruling has sparked widespread debate and profound implications for the future of affirmative action in college admissions.

The Supreme Court's ruling in Coinbase, Inc. v. Bielski highlights the importance of arbitration agreements and the stay of proceedings during interlocutory appeals. By requiring district courts to stay proceedings in cases involving arbitration, the Court ensures that the benefits of arbitration, such as efficiency and reduced costs, are preserved.

Starting a business is an exciting venture filled with endless possibilities. One of the crucial steps in launching your business in Texas is entity formation. Choosing the right legal structure lays the foundation for your business's success and can have significant implications for liability, taxation, governance, and future growth.

直接通过我们、而不是移民中介，投资80万美元到美国移民局指定区域中心项目，您既能获得专业且高质量的服务，又能省去与中介有关的费用（包括低于通过中介需支付的项目管理费），最后成功获得绿卡。

Self-lawyering refers to individuals representing themselves in legal matters rather than hiring a lawyer. This trend is driven by consumers' lack of accessibility, transparency, and control over the legal process, along with its high cost. The rise of self-lawyering in immigration matters is being supported by state judicial systems and regulators and reinforced by the growth of technology. The limited availability of immigration lawyer information online and the lack of control that clients have in an immigration representation are also factors pushing individuals towards self-lawyering. Corporate consumers are also beginning to adopt the do-it-yourself model for immigration services by employing in-house counsel to handle routine tasks. The trend of self-lawyering is similar to the disruption seen in other industries by the growth of technology and the Internet.

The recent mass layoffs by big tech companies have had a significant impact on H-1B visa petitions. With the economic downturn caused by the COVID-19 pandemic, many tech companies have been forced to make cuts, leading to a sharp decrease in the demand for H-1B visa workers, and even new hires freeze. The decrease or freeze may open up more visa slots for non-tech workers who are seeking to work in other industries in the U.S. since each year the H-1B visa cap has been the same for years.

持续至今的乌俄战争对人们的生活产生了或多或少、不同程度的影响。2022年4月，美国公民及移民服务局（USCIS）专门为乌克兰出台了相关政策。这里仅谈一个以持有高级学位的专业人士身份申请美国职业移民（EB-2）及国家利益豁免（“National Interest Waiver,” NIW）、运用乌俄战争对石油和天然气造成的影响来证明国家重要性但不成功的案例。

美国公民及移民法(INA) § 237(2)(A)(i)及§ 212(2)(A)(i) 规定了关于道德败坏的犯罪（"Crime Involving Moral Turpitude，" CIMT）可能导致在美国的非公民被遣返或非公民申请入境时不被批准入境或不被批准在美国境内调整身份。被遣返需要CIMT罪名成立；如果外国人被告上诉，在上诉过程中则不能被遣返。外国人如果CIMT罪名成立，甚至承认犯下了CIMT罪名，都可能被拒绝入境或不被批准在美国境内调整身份。

谨让我们，Altaffer & Chen PLLC, 一家位于美国德克萨斯州达拉斯市的律师事务所，祝您和家人度过一个充满祥和、欢乐和希望的兔年春节！祝您和家人在兔年收获平安、健康和开心！心想事成！