Tamara L. Harper
Tamara L. Harper, Esquire

Ms. Harper has published extensively on employment law, intellectual property, business litigation and commercial leasing topics. Some of her most recent articles are now available on-line.

Contents

Employment

Checklist To Help California Employers Comply with New Labor
The beginning of the year is a good time for all employers to review their policies and practices to be sure they comply with any new legal requirements and to consider necessary changes. Here’s a labor law checklist to help employers comply this year. Read more...

Effectively Terminating An Employee
Arrange a time to talk with the employee in person. Do not procrastinate once you have made the decision. Decide who is going to deliver the message. The employee’s manager is the best person to terminate the employee. The manager should be coached and receive guidance about how to conduct a termination meeting. Sometimes a witness should be present. Read more...

How To Define an Exempt Employee
1.   Have primary duties and responsibilities that involve the management of the enterprise.
2.   Customarily and regularly direct the work of two or more other employees. Read more...

Meal Break Checklist For Employers
1.    Establish and communicate clear policies regarding meals and rest periods.
2.   Train supervisors to make sure employees get all meal and rest periods that the law and applicable wage orders require. Read more...

Tips To Help Employers Correctly Classify Sales People: Exempt Or Non-Exempt
Employers should take the following steps to help be certain they have correctly classified members of their sales force as exempt or non-exempt. Read more...

Meal Break and Rest Periods – 2009 Legislative Update
The current state of the law is unclear in an already complex area regarding meal breaks and rest periods for the California employer. In looking to the recent federal court case , there is even more confusion as it conflicts with California statutory law. While Federal law is shifting in favor of the employer, California law has swung the pendulum towards the employee. Read more...

Business – Corporate

Choosing from Alternative Forms Of Business Entities
Choosing which type of entity to use is among the most important decisions a business can make. Most clients wish to avoid personal liability for the obligations of the business (an attribute of corporations) and may also wish to personally deduct the losses of the business and avoid double taxation of the income of and distributions from the business (attributes of partnerships). Read more...

Choosing the State of Organization of the Limited Liability Company
The Act provides that the laws of the state or foreign country under which a foreign LLC is organized govern its organization and internal affairs and the liability and authority of its members, and that a foreign LLC may not be denied registration by reason of any difference between those laws and the laws of California. Corp C §17450. Therefore, the Act permits members to "forum shop" for the LLC Act deemed most compatible with the members' business purposes. Read more...

Different Entities Versus An LLC
Choosing which type of entity to use is among the most important decisions a business can make. Most clients wish to avoid personal liability for the obligations of the business (an attribute of corporations) and may also wish to personally deduct the losses of the business and avoid double taxation of the income of and distributions from the business (attributes of partnerships). Read more...

Medical Reimbursement Plans
A medical reimbursement plan is any plan where an employer reimburses an employee for uninsured health or accident expenses incurred by the employee or his dependents. The most common type of Section 105 plan is a self-funded health plan, where the employer has chosen not to insure health care benefits and to self-fund these benefits rather than pay premiums to an insurer. Section 105 plans are also frequently found inside Section 125 Cafeteria Plans in the form of Medical Flexible Spending Accounts (FSAs). Read more...

Myths of Corporate Formation
Myth: In order to form a corporation, I only need to file the Articles of Incorporation. It is not true that a corporate entity is fully formed with the filing of the Articles of Incorporation (or in the case of a Limited Liability Company, the Articles of Organization). Many times the question is asked, "I formed my new corporation by filing the Articles of Incorporation, now what do I need to do?" Read more...

Commercial Leasing

Lease Execution Checklist
The intent of the following is not to provide legal advice on how to document the business or legal points of a lease, but rather outline the points that should be brought to the surface by your negotiating team and resolved in your favor when possible. Read more...

Commercial Leases: What To Look For and What To Look Out For
In today’s business world, virtually every business person is required to develop significant negotiating skills for responsibilities such as hiring, working with vendors, or selling the firms’ products or services. Read more...

Franchising

Franchise Offerings
If you are interested in forming and filing a franchise for your existing business, there are several important legal issues to consider. Read more...

Intellectual Property

Common Law Trademark Rights
Trademark rights arise in the United States from the actual use of the mark. Thus, if a product is sold under a brand name, common law trademark rights have been created. This is especially true once consumers view the brand name as an indicator the product's source. Common law marks are marks protected because they have been adopted and used, and the public recognizes the products or services identified by the mark as coming from a particular source. The term "common law" indicates that the trademark rights that are developed through use are not governed by statute. Read more...

Copyright Infringement and Fair Use Defense
The United States Copyright law represents a bargain between creators and the public. Congress granted certain exclusive rights to creators and authors for a limited time period; in exchange, the public receives an increase in creative works and expressive ideas that benefit society as a whole. As part of the bargain, U.S. copyright law recognizes some limitations on the exclusive rights of copyright holders. One of the most important limitations is the doctrine of fair use, which was developed over the years as courts tried to balance the rights of copyright owners with society's interest in allowing copying in certain. Read more...

Copyright Protection and Registration
What Works Are Protected?
Copyright protects “original works of authorship” that are fixed in a tangible form of expression. The fixation need not be directly perceptible so long as it may be communicated with the aid of a machine or device. Copyrightable works include the following categories. Read more...

Foreign and International Copyright
There is no such thing as an "international copyright" that automatically protects an author's works throughout the world. Protection against unauthorized use in a particular country depends on the national laws of that country. However, most countries offer protection to foreign works under certain conditions that have been greatly simplified by international copyright treaties and conventions. Read more...

Estate Planning

Charitable Remainder Trusts
Navigating the maze of Internal Revenue Code regulations and Treasury Regulations in order to ensure that the Charitable Remainder Trust is qualified and valid under such regulations is complicated and time consuming. While the IRS provides sample language, the samples do not contain other provisions that are commonly incorporated into trust agreements in California. Read more...

Why a Basic Will is Not Enough
There are a variety of tools from which you can construct your estate plan, including wills, life insurance, and trusts. It is important to discuss these tools with your tax and legal advisors. Read more...

Miscellaneous – Administrative

Firm restructure press release
Tamara L. Harper, Esq. is pleased to announce her business restructure. Ms. Harper has joined the firm of Hoefflin & Associates, a Law Corporation, and will continue to help employers negotiate the maze of employment regulations, giving them peace of mind and limit their liability exposure. Read more...