On May 4, 2020, the IRS provided notice of forthcoming guidance to be published in Internal Revenue Bulletin 2020-22, dated May 26, 2020.
Exception for Public Hearing Requirement
Revenue Procedure 2020-21 (“RP 20-21”) provides temporary guidance regarding the public approval requirement under §…
On March 16, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-04, which contained certain exceptions to Indiana’s Open Door Law (“ODL”) and Access to Public Records Act (“APRA”). For further information concerning Executive Order 20-04, please refer to Krieg DeVault’s recent Client…
Municipal securities disclosure obligations under federal securities law arise under (1) the antifraud provisions of Rule 10b-5 of the Securities Exchange Act of 1934 prohibiting misstatements or omissions of material fact leading to fraudulent statements ("Antifraud Provisions") and (2)…
On Tuesday, March 31, 2020, the Indiana State Board of Accounts (“SBOA”) issued guidance relating to the SBOA’s audit position surrounding the use of public funds during the COVID-19 pandemic. In this guidance, the SBOA acknowledged that it would not take audit exception to expenditures by local…
On March 16, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-04 (the “Order”). Among other particulars, the Order directs that “Public meetings conducted pursuant to Ind. Code § 5-14-1.5 et seq. [hereinafter the Open Door Law, or “ODL”] should be limited to only essential matters…
On Thursday, March 26, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-12 which, among other things, extends the Indiana real and personal property tax exemption filing deadline from April 1 to June 30, 2020. With this Executive Order, Indiana taxpayers now have additional time to…
On March 19, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-05 which, among other things, extends certain tax filing and payment deadlines due to hardships caused by the COVID-19 outbreak. One filing deadline that has not been extended is the Indiana real and personal property tax…
On March 16, 2020, Indiana Governor Eric Holcomb issued Executive Order 20-04 (the “Order”), containing certain exceptions to the ODL’s mandates during the public health emergency created by COVID-19. For further information concerning the Order, please refer to Krieg DeVault’s recent Client Alert,…
Following earlier executive action concerning COVID-19, Indiana Governor Eric Holcomb issued Executive Order 20-04 (the “Order”) on March 16, 2020. Pertinent to the ODL, and with aims to increase containment of the virus and prevent initial exposure and secondary transmission, the Order directs the…
Public Works Remain Immune to Mechanic’s Liens:
In 1999, Indiana’s mechanic’s lien law was substantially re-written to include, among other key changes, a prohibition on certain no-lien contracts. A no-lien contract is a construction contract in which the parties agree that the project will not be…
Few statutes contain a clearer enumerated purpose than Indiana’s Access to Public Records Act or “APRA.” Passed originally in 1983, the Legislature found that providing persons with information is an essential function of representative government, as “government is the servant of the people and…
The Case
In Murray v. IPS1, the mother and father of a student shot and killed near the school, during school hours, alleged Indianapolis Public Schools and Arlington Community High School (collectively, the “School”) were negligent for failing to properly supervise and monitor the student, despite…
