Many businesses use leased employees to fill their workforce. These leased workers are hired and paid by employee leasing companies, often referred to as Professional Employer Organizations or PEOs. Employee leasing offers certain benefits, but businesses that use leased workers cannot ignore certain traditional obligations of an employer. In dealing with most civil rights or similar employment claims, courts will typically treat a business that uses leased employees as a joint or secondary employer subject to liability.

In a recent decision from the Federal Sixth Circuit Court of Appeals, a leased worker took a leave of absence under FMLA. Once she returned from leave, she tried...

With the onset of technology and ever expanding markets for even the small business owner, many businesses are operating in multiple states. That being the case, it is incumbent on management to know the states in which the business must pay taxes. The process of determining tax liability can be quite complex.

Generally, a business will owe taxes in states where the business has a “nexus” or connection. The nexus would start in the state where the business is incorporated. In addition, any state where the business has a headquarters or owns property, employs employees or other company representatives, may trigger tax liability. There may also be a standard whereby a state looks...