Happy Holidays! We hope you will enjoy this issue of Legal Briefings which is packed with both employment and corporate-related information. Click here to learn more about testing for marijuana use; recent changes in Utah tax laws from the special legislative session; how to avoid discrimination claims; the potential tax benefits of Qualified Small Business Stock (QSBS); and how employers should handle employee tips and how the recent outcome of the Vander Veur case will impact the implied covenant of good faith and fair dealing with employees. Finally, don’t miss the Question Corner that addresses HIPPA compliance in relation to independent contractors. From all of us at Parsons Behle & Latimer, have a safe and happy Holiday Season.