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ACA Penalty Challenge – Successfully challenged an approximate $67,000 assessment of the employer shared responsibility assessment by the IRS.

ACA Penalty Challenge – Successfully challenged an approximate $40,000 IRS assessment for failure to file information returns.

Creation of Leave Sharing Program – Advised on legal requirements and establishment of major disaster leave sharing program pursuant to IRS Notice 2006-59.

Fringe Benefits – Advised special district on statutory requirements for fringe benefits.

Health Reimbursement Arrangements – Advised special district on restrictions relating to HRA and proper establishment of legally compliant HRA.

457 Plan Advice – Advised multiple public agencies on deferred compensation plan issues.

Developed Educational Assistance Program – Developed a Section 127 Plan for a City.

ACA Applicable Large Employer Determination – Conducted analysis and calculation to advise various employers as to their “ALE” status for purposes of the employer shared responsibility provisions and ACA reporting requirements.

Health Benefits Arrangements (2018) – Advised City on interaction between PEMHCA and ACA.

Supplemental Benefits (2018) – Advised on supplemental benefit arrangements and their interaction with Section 125.

Cafeteria Plans (Section 125) (2017) – Prepared Section 125 Plans and collective bargaining agreement language for health benefit arrangements for multiple clients.

HIPAA (2017) – Advised client on HIPAA compliance relating to a third party contract for medical billing services.

Affordable Care Act (2016) – Advised multiple clients on eligible opt out arrangements and health flex contributions, including revision of collective bargaining agreements to minimize risk of the employer shared responsibility payment. Prepared opt-out forms.

Affordable Care Act (2016) – Advised multiple clients on the applicable large employer determination.

Tri-CARE (2016) – Advised client on issues relating to Tri-CARE and health benefit structure.

Cafeteria Plans (Section 125) (2016) – Prepared Section 125 Plans for multiple clients. Advised clients on Health Flexible Spending Accounts.

Affordable Care Act (2015) – For many clients, advised on exposure risk related to employer mandate and the Look Back Measurement Method Safe Harbor.

Affordable Care Act (2014) – Analyzed potential penalty exposure and developed a comprehensive plan for City’s compliance with ACA.

Affordable Care Act (2014) – Advised community college district and prepared a comprehensive plan on options to comply with ACA relating to part-time faculty and temporary employees.

COBRA (2014) – Advised community college districts and cities on various COBRA issues including its intersection with the ACA.

COVID Testing Contracts – Advised multiple private schools on COVID testing through third-party vendors.

Establishment of Day Camp Program – Assisted private school with establishing day camp program.

Raffle Issues – Advise nonprofit on legal issues relating to conducting a raffle.

Nursing Program MOU – Negotiated MOU on behalf of community college district for nursing program.

Tax-Exempt Loan – Acted as borrower’s counsel on tax-exempt loan transaction.

Facilities Lease – Advised nonprofit of lease of facilities during COVID-19 and use of facilities for childcare.

Data Security Breach – Advised multiple private school on data breach of information held by software vendor.

Special Tax Assessment – Advised special district on exemptions relating to special tax assessment.

Auction Contract – Negotiated contract on behalf of nonprofit for an auction event and advised on related requirements.

Development of Quasi-Endowment Fund – Prepared a resolution establishing a quasi-endowment fund and related donation agreement.

Reorganization of Corporate Structure – Assisted nonprofit with creation of nonprofit parent company.

Student Exchange Program – Advised private school on student exchange program issues.

Donor Advised Funds – Advised nonprofit on legal requirements and restrictions relating to donor advised funds.

AB 5 – Independent Contractor – Advised multiple clients on requirements for independent contractors and negotiation of independent contractor agreements.

Construction Contracts– Negotiated both cost of the work plus a fee with a guaranteed maximum price and fixed price contracts for private schools including the following: a classroom building renovation project, new innovation center project, new aquatic facility project, solar installation contracts, art gallery architect contract, $16M campus upgrade project and related donation agreements, a $57M new middle school building project, a $15M classroom project, a $2M middle school renovation project, a $9M renovation and modernization project, an innovation lab project, a $2.7M athletic field project, a design-build contract for a head of school residence, a kitchen design project, a roofing contract, a concrete slab repair project and an HVAC installation project.

Equipment Lease – Negotiated lease with copy machine company.

Creation of 501c3 – Advised on spin off of a project from a fiscal sponsor and creation of 501c3.

Pledge Agreement – Drafted pledge agreements on behalf of nonprofit.

Welfare Tax Exemption – Advised private school on welfare tax exemption requirements.

ADA Title III – Advised various nonprofits on website accessibility.

Endowment Agreement – Negotiated endowment agreement on behalf of nonprofit.

Bylaws & Committee Charters – Advised multiple private schools on revisions to bylaws and committee charters.

Borrower’s Counsel – Prepared borrower’s counsel opinion on line of credit transaction.

Board Member Loan – Advised nonprofit of self-dealing transaction and related statutory provisions.

Vendor Contract Terminations – Advised multiple private schools on various vendor contract termination disputes.

Food Services Investment and Services Contracts – Negotiated food services contracts on behalf of several private schools.

Software as a Service Contracts – Negotiate software contracts on behalf of multiple community college districts.

Security Camera Installation – Negotiated contract for a private school for installation and monitoring.

Visual Art Installation Contract – Negotiated contract for installation of a sculpture on a community college campus.

ADA Title II – Advised multiple public agencies on compliance with ADA Title II including developing internal and external grievance procedures, training, and related forms.

Mechanic’s Liens – Negotiated with developer’s counsel for indemnification and release of mechanic’s liens.

Stop Payment Notices – Advised districts on handling of stop payment notices and enforcement actions.

Cell Site/Cell Tower Leases – Negotiated cell site/ cell tower leases on behalf of multiple community college districts.

Travel Vendor Contracts – Advised multiple schools on travel vendor contracts.

Security Contract/Assessment (2019) – Negotiated contract on behalf of private school with a security company and advised on security report.

Corporate Name Change (2019) – Assisted private school with name change.

Real Property Lease (2018) – Negotiated a real property lease for a community college district.

Construction Dispute (2018) – Advised private school on dispute with contractor relating to retaining wall and related damage.

Lease Dispute (2018) – Assisted private school with lease dispute where school was tenant on property shared with a church.

Transportation Agreements (2018) – Negotiated ride-share and bus agreements for private schools.

Solar Panel Agreement (2017) – Negotiate agreement for solar panels and power.

Facilities –Seismic Issues (2017) – Evaluated seismic issues and provided advice to private school for risk assessment.

Vendor Contracts (2016) – Advised various clients on contracts for food services, cell phone services, and other vendors.

Summer Camp Agreement (2016) – Drafted Summer Camp Agreement for private school.

Swimming Pool Policy (2016) – Drafted Swimming Pool policy for facilities at private school.

Design Professional Agreements (2016) – Prepared various design professional agreements for community college districts and private schools.

Unauthorized Use of Photographs (2016) – Advised private school relating to another schools unauthorized use of student photographs to promote business.

Fundraising Issues (2016) – Advised private school on fundraising issues and related agreements.

Commercial Lease (2016) – Prepared several commercial lease agreements for private schools.

Facilities Use Agreement (2016) – Prepared parking lot facilities use agreement for private school.

Parking Lot Contract Dispute (2016) – Resolved dispute between community college district and utility company through mediation relating to responsibility for parking lot subsidence.

HIPAA Business Associate Advice (2016) – Advised private school on HIPAA requirements relating to business associate agreement and negotiated same.

Child Care Licensing Issues (2016) – Advised on applicable regulations and requirements of Title 22. Advised on obtaining license and potential exemptions from licensure.

Student Travel Program (2016) – Assisted private school to minimize risk with student travel program abroad by drafting waivers, host agreements, and other related contracts.

Services Agreements (2016) – Prepared various services agreement, including elevator services agreement for private school.

Facilities Mold Problems (2016) – Advised private school on handling of mold issue in classrooms.

Transportation Agreements (2016) – Drafted Transportation Agreement for private school for bus services.

Facilities Use Agreements (2015) – Prepared summer camp agreement for private school.

Lease Leaseback (2015) – Prepared contract documents for construction of library at k-12 district through lease leaseback project delivery method.

Occupancy Agreement for Employee Housing (2015) – Prepared agreement employees who rent residences on campus.

On Campus Disaster Preparedness (2015) – Prepared disaster preparedness plan for private school in compliance with Title 22 regulations for child care facilities.

Donations/Gifts (2015) – Advised private schools on donation agreements.

Credit Card Fees (2015) – Advised private school on credit card fee issues.

Off Campus Catering/On Campus Alcohol (2015) – Advised community college district on legal risks relating to off campus catering and wine pairing classes.

Student Exchange Program (2015) – Advised community college district and drafted contracts regarding student exchange program.

Workforce Investment Act (2014) – Prepared terms of a Workforce Investment Act agreement for a community college district to ensure that the district would not lose Federal funding for their employment center.

Website Terms and Conditions (2014) – Prepared terms and conditions for a career services website and a housing website to reduce the risk of claims relating to privacy issues, copyright issues, and other potential liability.

HITECH Act (2014) – Analyzed a Business Associate Agreement for City to determine compliance with HIPAA’s HITECH Act.

Human Trafficking (2014) – Advised community college district on postings on Human Trafficking required for their bus station.

Institutional Review Board (2014) – Advice regarding planning and development of an Institutional Review Board, which governs research involving human subjects, for a community college district.

Political Activity/Facebook Political Ads (2013) – Several community college districts discovered that their names and likeness were being used without permission on Facebook by an association to promote political ads. After cease and desist letters citing to a violation of Education Code section 72000 and negotiations, the ads were removed.

Campaign Materials (2013) – Advised community college district regarding a photograph of a teacher with students, for use during a City Council election.

Tuition Disputes – Advised many private school clients on tuition disputes.

Employer Payments to Beneficiaries of Deceased Employee (2013) – Advised community college district as to how to proceed with vacation payoff to a beneficiary under relevant Probate statutes. The issue also involved Power of Attorney issues.

Disability Discrimination Claim (2013) – A blind student brought claims with Office of Civil Rights (OCR) of disability discrimination against a community college district. The DPS Director accommodated the student in various ways. Heather negotiated with OCR and opposing counsel to resolve the issues. OCR dismissed the complaint.

IRS Appeal – The IRS charged a community college district a $1.5M penalty for failure to timely file student tuition statement forms.  Initial appeals to the IRS were denied.  LCW was brought in to prepare and file an appeal which was granted and the penalty waived.

California Construction Payments: The What and Why of Conditional Waivers & Releases
01/27/2023

In California, claimants who are not paid on your construction project can file a mechanic’s lien on your property.  In order to alleviate this risk, schools should make sure that their general contractors are collecting waivers and releases upon progress payments and final payment.
The California...

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5 Governance Tips for Nonprofit Directors
10/27/2022
NonProfit Pro

Recently published in NonProfit PRO, LCW Partner Heather DeBlanc and attorney Casey Williams authored an article titled “5 Governance Tips for Nonprofit Directors” which speaks on best practices for contributing to a healthy governance structure.
To read the full article, please follow...

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Transactions Between a Non-Profit and a Director
08/16/2022
Nonprofit News

Many directors get involved with non-profit organizations because they have an interest in the organization’s purpose and want to see the organization succeed.  In turn, non-profit organizations can greatly benefit from their directors’ personal or business resources.  Striking a balance between a...

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What Nonprofits Need to Know When Deciding Whether to Accept Restricted Donations
01/26/2022

In their recent Inside Philanthropy article, “What Nonprofits Need to Know When Deciding Whether to Accept Restricted Donations,” partner Heather DeBlanc and Associates Casey Williams and Victoria M. Gomez Phillips discuss best practices for nonprofit entities relating to donations,...

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Updated Reporting Obligations for Nonprofit Organizations: State Attorney General Form RRF-1
11/16/2021
LCW Special Bulletin

Earlier this year, we reported on the much-anticipated Supreme Court decision in Americans for Prosperity Foundation v. Bonta.  The case held as unconstitutional, the State Attorney General’s requirement that nonprofits disclose certain donor information to the State Attorney General as a matter of...

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Taking Another Look at Cafeteria Plans
10/05/2021
SHRM

LCW Partner Heather DeBlanc weighed in on cafeteria plans—optional spending accounts and insurance benefits that meet health and caregiving needs—in the Oct. 5 SHRM piece “Taking Another Look at Cafeteria Plans.” Heather states that, “Cafeteria plans are a necessity if your employees are making...

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Assembly Bill 361 Allows Public Employers to Continue to Hold Virtual Meetings
09/22/2021
LCW Special Bulletin

On September 16, Governor Newson signed Assembly Bill (AB) 361 into law, amending the Ralph M. Brown Act (Brown Act) and allowing legislative bodies to continue to meet virtually during the present public health emergency. This legislative enactment was timely as the Executive Orders that...

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New Qualifying Reasons for Tax Credits under the American Rescue Plan Act
08/10/2021
LCW Special Bulletin

On July 29, the U.S. Department of the Treasury announced regulatory changes providing new qualifying reasons for tax credits under the American Rescue Plan Act (ARPA). Specifically, eligible employers may now claim payroll tax credits if they provide Emergency Paid Sick Leave (EPSL) or Emergency...

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What Benefits Administrators Should Know … Temporary Flexibilities for Health FSAs and DCAPs
07/01/2021
HR News

LCW Partner Heather DeBlanc and Associate Stephanie Lowe penned “What Benefits Administrators Should Know … Temporary Flexibilities for Health FSAs and DCAPs” for the July 2021 issue of HR News.  The piece details some of the flexibilities in health FSAs and DCAPs created by the IRS in response to...

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CA Dept. of Education Releases EANS Program Reference Application; Portal To Submit Application Opens April 12, 2021
04/01/2021
LCW Special Bulletin

On March 31, 2021, the California Department of Education (“CDE”) released a reference version of the Emergency Assistance to Non-Public Schools Program Application (“EANS Application”) for the EANS funds authorized by the Coronavirus Response and Relief Supplemental Appropriations Act, 2021...

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Governor Newsom Enacts SB95, Obligating Most Employers to Provide COVID-19 Supplemental Paid Sick Leave to their Employees – What Schools and Non-profits Need to Know
03/23/2021
LCW Special Bulletin

On March 19, 2021, Governor Newsom signed into law the California Legislature passed Senate Bill (“SB”) 95, codifying at Labor Code section 248.2 new obligations on employers to provide COVID-19 Supplemental Paid Sick Leave to employees who are unable to work or telework for certain qualifying...

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The Economic Aid Act Restarts PPP Loans and Provides Schools an Opportunity for a Second Forgivable PPP Loan
03/08/2021
LCW Special Bulletin

On December 27, 2020, the government enacted the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (Economic Aid Act) to provide businesses continued relief caused by the impacts of COVID-19.  The Economic Aid Act restarts the Paycheck Protection Program (PPP) by providing an...

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The Economic Aid Act Restarts PPP Loans and Provides Schools an Opportunity for a Second Forgivable PPP Loan (Private Education)
01/19/2021
LCW Special Bulletin

On December 27, 2020, the government enacted the Economic Aid to Hard-Hit Small Businesses, Nonprofits, and Venues Act (Economic Aid Act) to provide businesses continued relief caused by the impacts of COVID-19.  The Economic Aid Act restarts the Paycheck Protection Program (PPP) by providing an...

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Cal/OSHA Provides Questions and Answers Regarding New Regulations Related to COVID-19 (Nonprofits)
01/14/2021
LCW Special Bulletin

On January 8, the Department of Occupational and Safety (Cal/OSHA) updated its interpretive guidance concerning emergency COVID-19 regulations that took effect on November 30, 2020. The guidance reflects new information concerning employer obligations and employee entitlements under both Title 8...

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New COVID-19 Relief Legislation and its Impact on Private Schools and Other Nonprofit Organizations
12/28/2020
LCW Special Bulletin

On December 21, 2020, Congress passed new COVID-19 legislation, which was signed into law on December 27, 2020.  The new legislation, the Consolidated Appropriations Act, provides $600 stimulus payments to individuals, adds $300 to extended weekly unemployment benefits, and provides more than $300...

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Nonprofits Impacted By Governor Newsom’s Announcement Regarding New Regional Stay At Home Order
12/04/2020
LCW Special Bulletin

On December 3, in order to slow the unprecedented rise in the rate of increase in COVID-19 cases and hospitalizations in the state, Governor Gavin Newsom announced a new Regional Stay At Home Order (the “Order”).
The Order will take effect on December 5, 2020 in any region of the state, as...

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Financial Assistance for Employee Housing: Legal Considerations for California Public Agencies
08/06/2020
Bender's California Labor & Employment Bulletin

Partners Heather DeBlanc and T. Oliver Yee and Associate Kelly Tuffo authored the Bender’s California Labor & Employment Bulletin article, “Financial Assistance for Employee Housing: Legal Considerations for California Public Agencies,” discussing the legal considerations for...

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Paycheck Protection Program Loan Application Period Extended To August 8, 2020
07/10/2020
LCW Special Bulletin

On July 4, 2020, the President signed the Paycheck Protection Program Extension Act (“Act”).  This Act extends the deadline for businesses and independent contractors to submit applications for the Small Business Administration’s (“SBA”) Paycheck Protection Program (“PPP”) Loans from June 30, 2020,...

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Government Enacts “Paycheck Protection Program Flexibility Act of 2020” to Amend Paycheck Protection Program Loans
06/12/2020
LCW Special Bulletin

On June 5, 2020, the President signed into law the “Paycheck Protection Program Flexibility Act of 2020” (“PPP Act”) to amend the Small Business Administration’s (“SBA”) Paycheck Protection Program (“PPP”) Loan program enacted under the CARES Act.  The PPP Act modifies many of the PPP Loan program...

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Small Business Administration (“SBA”) Releases Paycheck Protection Program (“PPP”) Loan Forgiveness Application
05/21/2020
LCW Special Bulletin

On May 15, 2020, the Small Business Administration (“SBA”) issued its Paycheck Protection Program (“PPP”) Loan Forgiveness Application and related instructions.  Organizations that received a PPP Loan must complete this Application and submit it to their lender to apply for forgiveness of that PPP...

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Safe Harbor Deadline to Return PPP Loans Further Extended From May 14 to May 18
05/14/2020
LCW Special Bulletin

On April 24, 2020, the SBA gave an option to borrowers who applied for a Payroll Protection Program (“PPP”) loan on or before April 23, 2020 – but who were now questioning whether they could make a good faith certification that they needed the loan to support ongoing operations – to return the loan...

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SBA Grants Safe Harbor For Good Faith Need Certification For PPP Loans Under $2 Million
05/13/2020
LCW Special Bulletin

On April 24, 2020, the SBA extended a safe harbor to employers who applied for a Payroll Protection Program (“PPP”) loan on or before April 23, 2020 – but who were now questioning whether they could certify in good faith that the loans were needed to support ongoing operations. A PPP loan...

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Small Business Administration (SBA) Provides Guidance on Good Faith Certifications Needed to Obtain a PPP Loan: What Nonprofit Employers Need to Know
04/24/2020
LCW Special Bulletin

Under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), banks and lenders may provide up to $349 billion in forgivable loans to small businesses under the Small Business Administration’s (“SBA”) Paycheck Protection Program (“PPP”).  Lenders exhausted the entire $349 billion set...

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Small Business Administration (SBA) Provides Guidance on Good Faith Certifications Needed to Obtain a PPP Loan
04/24/2020
LCW Special Bulletin

Under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”), banks and lenders may provide up to $349 billion in forgivable loans to small businesses under the Small Business Administration’s (“SBA”) Paycheck Protection Program (“PPP”).  Lenders exhausted the entire $349 billion set...

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Employee Housing Assistance – Legal Considerations for California Public Agencies
04/14/2020
California Lawyers Association Public Law Journal

In light of California’s housing shortage and high housing costs, public employees and candidates struggle to find affordable housing options. In turn, public agencies may be considering measures to help employees find viable housing options near the workplace, and may even consider investing in...

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The CARES Act Provides Forgivable SBA Loans for Nonprofits to Help Pay Employees and Other Costs
04/03/2020
LCW Special Bulletin

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) authorizes banks and lenders to provide up to $349 billion in potentially forgivable loans to small businesses under the Small Business Administration’s (“SBA”) Paycheck Protection Program.  The CARES Act includes these federally...

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IRS Releases Guidance on How The Tax Credits Work Under The Families First Coronavirus Response Act and Under The CARES Act: What Nonprofit Employers Need to Know
04/03/2020
LCW Special Bulletin

Both the Families First Coronavirus Response Act (“FFCRA”) and the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) give eligible employers the opportunity to claim payroll tax credits from the IRS. The purpose of the tax credits is to ease the financial burden of paying qualified...

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The CARES Act Provides Forgivable SBA Loans for Private Schools to Help Pay Employees and Other Costs
04/03/2020
LCW Special Bulletin

The Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) authorizes banks and lenders to provide up to $349 billion in potentially forgivable loans to small businesses under the Small Business Administration’s (“SBA”) Paycheck Protection Program.  The CARES Act includes these federally...

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IRS Releases Guidance on How The Tax Credits Work Under The Families First Coronavirus Response Act and Under The CARES Act
04/03/2020
LCW Special Bulletin

Both the Families First Coronavirus Response Act (“FFCRA”) and the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) give eligible employers the opportunity to claim payroll tax credits from the IRS. The purpose of the tax credits is to ease the financial burden of paying qualified...

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Business Contracts: The Importance of Force Majeure Provisions in Light of the Coronavirus (COVID-19)
03/17/2020
LCW Special Bulletin

Nonprofits should consider how the Coronavirus may affect the business contracts they have with third parties.  Many nonprofits have had to reduce or modify activities or cancel events.  Whether the nonprofit is entitled to a refund or whether it must pay the third party upon cancellation, will...

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Vendor Contracts: The Importance of Force Majeure Provisions in Light of the Coronavirus (COVID-19) – What Private Schools Need to Know
03/17/2020
LCW Special Bulletin

Schools should consider how the Coronavirus may affect the business contracts they have with vendors.  Many schools are considering or have implemented school closures and are cancelling events, including upcoming international and domestic trips.  Whether the school is entitled to a refund or...

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Foundations for Construction Success
12/04/2019
National Business Officers Association (NBOA)’s Net Assets Magazine

Many independent school campuses are constantly in a state of flux, with projects ranging from ground-up construction to modernization and renovation. Across the nation, schools are building everything from robotics labs and film studios to full commercial kitchens and mixed-use outdoor space,...

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Risk and Liability in the Era of Ride Sharing
07/20/2018
National Business Officers Association (NBOA)’s Net Assets Magazine

Remember when teenagers counted down the days until they got their drivers’ licenses? Today, more teenagers rely on ride-share companies to get them to and from activities, commitments, and social events. Parents, too, find that ride-share companies can make their lives easier by eliminating the...

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February 23, 2024
Legal Eagles
Garden Grove | Association of California Community College Administrators (ACCCA)
April 18, 2024
Managing Risks in Special Events Planning
Webinar | The National Business Officers Association (NBOA) Virtual Meeting
May 22, 2024
Life After Law Enforcement – Building Your Own Business – Forming an LLC in California
Palm Springs | California Police Chief Association (CPCA) Annual Conference

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