Why More Employers Are Getting SALT-y on Remote Work Arrangements

This article explores the consequences of the extreme increase in remote work, due to the pandemic, on state taxation. Discussed in the article is state sourcing and apportioning of nonresident wage income, employer withholding tax obligations, and corporate tax nexus. The authors predict an increase in litigation as a result of states seeking to retain the ability to tax nonresident wages. For example, New York considers employees to be working in-state (and thus subject to taxation) even when they are not physically present in New York so long as they are working remotely for reasons of personal convenience. But, the authors argue, the pandemic should be an exception: if an employee’s New York office is closed they have no choice but to work remotely. Furthermore, Massachusetts has issued an emergency rule that continues to treat nonresident employees as though they continue to commute into Massachusetts, even though they currently work from home. This, the article urges, is constitutionally problematic. Some states have altered employer wage withholding obligations to ensure that remote employees are taxed based on where they commuted to prior to the pandemic: Massachusetts, Mississippi, and South Carolina are states that have enacted temporary trailing nexus policies. Illinois, Minnesota, and Maryland have indicated that employers are subject to wage withholding obligations if their employees are working remotely in those states. This article stresses that employers must know where their employees are working remotely from in order to comply with these obligations. Finally, it is uncertain how the increase in remote work will affect corporate tax nexus. While case law supports subjecting out-of-state corporations to taxation as a result of in-state remote employees, it is not clear how the pandemic, and the temporary nature of today’s remote work, will be treated by the law. While the District of Columbia, Indiana, North Dakota, and South Carolina have clarified that corporate tax nexus will not be imposed due to the current circumstances, many states have remained silent on the matter. As a result, taxpayers are left to speculate about their compliance obligations

How to write health dialog for a talking computer

AbstractAutomated dialogue systems delivered over the telephone offer a promising approach to delivering health-related interventions to populations of individuals at low-cost. Over the past two decades, an automated telephone system called Telephone-Linked Care or TLC has been successfully designed and evaluated by the authors and their colleagues. This work has resulted in over twenty systems for various health-related conditions and lifestyle behaviors. This paper describes our approach to developing and writing dialogue for these automated telephone systems, including determining the program objectives, defining the target population, and selecting a theory of behavior change to guide the intervention. Both macro and micro issues are considered in constructing dialogue systems that are engaging for the target population, easy to use, and effective at promoting positive health behaviors and outcomes

Discussion: “Comparison of Statistical Methods for Assessing Spatial Correlations Between Maps of Different Arterial Properties” (Rowland, E. M., Mohamied, Y., Chooi, K. Y., Bailey, E. L., and Weinberg, P. D., 2015, ASME J. Biomech. Eng., 137(10), p. 101003): An Alternative Approach Using Segmentation Based on Local Hemodynamics

The biological response of living arteries to mechanical forces is an important component of the atherosclerotic process and is responsible, at least in part, for the well-recognized spatial variation in atherosusceptibility in man. Experiments to elucidate this response often generate maps of force and response variables over the arterial surface, from which the force–response relationship is sought. Rowland et al. discussed several statistical approaches to the spatial autocorrelation that confounds the analysis of such maps and applied them to maps of hemodynamic stress and vascular response obtained by averaging these variables in multiple animals. Here, we point out an alternative approach, in which discrete surface regions are defined by the hemodynamic stress levels they experience, and the stress and response in each animal are treated separately. This approach, applied properly, is insensitive to autocorrelation and less sensitive to the effect of confounding hemodynamic variables. The analysis suggests an inverse relation between permeability and shear that differs from that in Rowland et al. Possible sources of this difference are suggested

Donor-Acceptor Oligorotaxanes Made to Order

Five donor–acceptor oligorotaxanes made up of dumbbells composed of tetraethylene glycol chains, interspersed with three and five 1,5-dioxynaphthalene units, and terminated by 2,6-diisopropylphenoxy stoppers, have been prepared by the threading of discrete numbers of cyclobis(paraquat-p-phenylene) rings, followed by a kinetically controlled stoppering protocol that relies on click chemistry. The well-known copper(I)-catalyzed alkyne–azide cycloaddition between azide functions placed at the ends of the polyether chains and alkyne-bearing stopper precursors was employed during the final kinetically controlled template-directed synthesis of the five oligorotaxanes, which were characterized subsequently by ^1H NMR spectroscopy at low temperature (233 K) in deuterated acetonitrile. The secondary structures, as well as the conformations, of the five oligorotaxanes were unraveled by spectroscopic comparison with the dumbbell and ring components. By focusing attention on the changes in chemical shifts of some key probe protons, obtained from a wide range of low-temperature spectra, a picture emerges of a high degree of folding within the thread protons of the dumbbells of four of the five oligorotaxanes—the fifth oligorotaxane represents a control compound in effect— brought about by a combination of C-H···O and π–π stacking interactions between the p-electron-deficient bipyridinium units in the rings and the π-electron-rich 1,5-dioxynaphthalene units and polyether chains in the dumbbells. The secondary structures of a foldamer-like nature have received further support from a solid-state superstructure of a related [3]pseudorotaxane and density functional calculations performed thereon

Food Insecurity in Kalamazoo

Introduction: Food insecurity is both an inconvenience and problem. As of 2013, over 16 million children in the USA were food insecure. The consequences of food insecurity include health issues from nutritional deficits, developmental difficulties, and behavioral problems that manifest in educational, personal and professional challenges. Overall, food insecurity and its impact on individuals and families is under-recognized. Additionally, the extent to which physicians play a role in helping patients secure access to food assistance programs remains unclear. Objective: The objective of this study was to assess the efficacy and methodologies of current healthcare practices based in Kalamazoo County, MI, in identifying pediatric patients who are food insecure. Results will help local assistance resources, such as Kalamazoo Loaves and Fishes, improve outreach efforts and re-focus their programs. Furthermore, results could impact physician practices regarding identifying those who are food insecure. Methods: The American Academy of Pediatrics (AAP) developed a 2-question survey with 97% sensitivity for identifying food insecurity. The questions are: Within the past 12 months, we worried whether our food would run out before we got money to buy more and Within the past 12 months, the food we bought just didn\u27t last and we didn\u27t have money to buy more. Using these questions as a foundation, we developed an electronically distributed 20-question survey that assessed awareness of food insecurity among Kalamazoo pediatric and family medicine physicians. Survey questions covered years of practice, usage of the AAP questions, level of formal training on food insecurity, mid-level and support staff, and resources recommended to patients. Results and Discussion: The 25 responses were analyzed for differences between groups. Although no significant relationships were found, 76% of respondents believed food insecurity directly related to their patient\u27s illness, though only 52% ask direct questions about food insecurity. Women, Infants and Children (WIC) program referrals were common and almost all respondents were willing to include the two AAP-validated food insecurity screening questions in their practice. A consensus emerged that a list of local resources would be helpful in addressing food insecurity. Conclusion: Kalamazoo pediatricians and family medicine physicians believe food insecurity directly relates to the problems affecting their patients. However, only half of physicians ask patients about food insecurity. Future work should focus on expanding physician-patient conversations about food insecurity, addition of validated food insecurity questions to patient questionnaires, and compiling a list of local resources for distribution to local providers

Serum phospholipid fraction of polyunsaturated fatty acids is the preferred indicator for nutrition and health status in hemodialysis patients

Long chain (LC) polyunsaturated fatty acids (PUFA) are major components of cell membrane phospholipids (PL) and serve as precursors for numerous bioactive lipid derivatives. Fatty acids (FA) are routinely analyzed in biological samples to assess composition of tissues, cells, and lipid fractions. In human studies, serum or plasma is often used because of their easy procurement. However, the lipid pool in serum and plasma is a mixture of triacylglycerol (TG), PL, cholesterol and its esters, and other components. Herein, we report findings from a serum FA analysis after fractionation of polar and neutral lipids by solid phase extraction in a large cohort of 400 hemodialysis patients. LC PUFA were found concentrated in the polar fraction compared to the total or the neutral lipid fraction. When correlated with clinical markers of disease, a greater number of significant correlations were found for PUFA in polar compared to total or the neutral fraction. We also observed that polar lipids are a reliable reflection of LC PUFA status compared to the total or neutral fractions because the latter are diluted by non-essential FA. The relative amounts of LC PUFA in the total and neutral fractions reflect the contribution of TG in blood that varies with diet, age, and physiologic state. Our data indicate that LC PUFA in the polar fraction are superior indicators of bioactive FA-status than in the total or the neutral fraction and should be used to establish important links between PUFA status, their bioactive substrates in hemodialysis patients