OFF THE RECORD
December 2020
For Businesses, Entrepreneurs & Organizations
COVID-19 Vaccine: Can Employers Require
Employees to be Vaccinated?
Recent news of available COVID-19 vaccines is a welcome relief for all of us! For business owners, it signals a returning workforce and hopefully a return to business as usual. But there are a number of workers who remain hesitant to get the vaccine, who prefer to wait and see how effective the vaccine is, and are content working from home. Employers are now asking whether they can require all employees to get vaccinated in anticipation of their return to the workplace.

It is well established that employers can require employees to receive vaccinations so long as the requirement is job-related and consistent with business necessity. The healthcare industry or other environments where employees provide services to high-risk individuals are more likely to have such requirements. 
U.S. Trademark Fees Set to Increase on January 2, 2021
On November 17, 2020, the United States Patent and Trademark Office published Trademark Fee Adjustment Final Rules in the Federal Register that take effect January 2, 2021. Notably, under the Final Rules, trademark application fees will increase from $275 to $350 for Trademark Electronic Application System (TEAS) Standard applications and from $225 to $250 for TEAS Plus applications. Section 8 Declaration of Use maintenance fees will increase from $125 to $225.
For Individuals & Families
The 2020 CARES ACT Changed How You Can Deduct
Your Charitable Contributions
As part of the Coronavirus Aid, Relief, and Economic Security (CARES) Act passed by Congress in March of this year, taxpayers who donate cash to operating charities can take a larger deduction against their income for federal income tax purposes for 2020.

In most years, only taxpayers who itemize their deductions can take a deduction for charitable donations, up to a maximum of 60% of their adjusted gross income (AGI). Taxpayers who take the standard deduction receive no federal income tax benefit for their charitable donations.
Bad Debt: When Should An Association
Stop Pursuing a Delinquency?
One of the duties imposed on the Board of a condominium, homeowner association, or cooperative (“Association”) is to collect assessments from owners. When an owner stops paying, typically, the owner’s account is forwarded to the Association’s attorney for collection. Often a Board approaches us questioning whether the Association should write off certain fees or an owner’s entire balance as bad debt. Particularly at the end of a fiscal year, Associations are incented to clean up their financial records and write off any uncollectible debt. 
In the Community
Supporting Howard County and Beyond
This has been a challenging year for all of us. Like you, we have braced for change and adapted as necessary. We have been fortunate to maintain full operations and, consistent with our dedication to community involvement, we have continued to focus on supporting small businesses and organizations within the community.
 
We have been a long-time supporter of Howard County General Hospital (HCGH) and this year we were excited to both sponsor, and participate in, HCGH’s 2020 Race Across Howard County. During Perioperative Nurses Week in November, we expressed our sincere gratitude to the nurses at HCGH for their hard work and dedication.
 
Once again this year, our firm was proud to serve on the committee for, and virtually send a team to participate in, the HCC 5K Race Challenge, benefiting the Howard County Community (HCC) College’s efforts to provide scholarships to local students, allowing many HCC students to pursue a career in the healthcare industry.
 
In addition, we supported the Community Action Council of Howard County in its 2020 Virtual Holland Awards Dinner and the Howard County Autism Society’s 2020 Every Step County Walk, as well as the Respite Retreat’s 2nd Annual Golf Classic in support of its mission to provide retreats of respite to cancer patients, their caregivers and families.
 
We are grateful to all of the businesses and organizations doing so much to support our vibrant community, and we feel fortunate to be able to support these and other initiatives.
Firm Spotlight

We are excited to share that Lisa Bagrosky who joined the firm in 2019, has transitioned to our Estate Planning and Probate Practice Groups. Lisa’s practice will focus primarily on developing comprehensive estate plans as well as estate and trust administration. Lisa is dedicated to assisting individuals and families in navigating the personal and emotional issues that arise in this area of the law.
News That Could Affect You,
Your Business & Your Community
12 Predictions for HR and the Workplace in 2021

TechRepublic asked human resources experts about how the enterprise will fare as we move into a new year, contend with the specter of COVID-19, and consider the economic impact. Predictions for what's ahead in the job market and the economic...

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www.techrepublic.com
Five Trends CEOs And Business Owners Expect in 2021

Best-selling author, speaker, executive coach; peer advisory boards #ChampagneMoment . The business world is one that is always evolving and difficult to predict. Advances in technology and worldwide shifts in...

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www.forbes.com