The United States has reached a new trade deal with Canada and Mexico, replacing the North American Free Trade Agreement (NAFTA) with the United States-Mexico-Canada Agreement (USMCA). The new deal is largely focused on cross-border trade and tariffs, and adopts NAFTA’s immigration provisions with minimal changes. The USMCA closely adheres to the existing standards for the temporary entry of business visitors, certain professionals (TN visa), intra-company transferees (L-1 visa), and traders and investors (E-1 and E-2 visas), and is not likely to have an impact on labor mobility across the three countries. The United States, Mexico, and Canada are expected to sign the USMCA this fall and present it to Congress in early 2019.
One year ago today, 10 days after the Harvey Weinstein story broke, Alyssa Milano tweeted: “If you’ve been sexually harassed or assaulted write ‘me too’ as a reply to this tweet.”
Any employer that implemented reductions in force or layoffs after 2008 should consider filing refund claims for the Federal Insurance Contribution Act (FICA) taxes paid on severance benefits based on a recent Sixth Circuit Court of Appeals decision. In United States v. Quality Stores, Inc., No. 10-1563 (September 7, 2012), the Sixth Circuit held that severance payments paid to employees pursuant to an involuntary reduction in force were not “wages” for FICA tax purposes.
On December 4, 2017, the Supreme Court of the United States approved the Trump administration’s request to allow full enforcement of its most recent travel ban while challenges against it continue within the federal judicial system.