HBC Attorneys Ryan Robinson and Marianne Luu-Chen Publish Article in June Colorado Magazine

A huge congratulations to HBC attorneys Ryan Robinson and Marianne Luu-Chen for their article in this month’s Colorado Lawyer magazine.

The article, titled ‘Beneficial Ownership Reporting Requirements’ discusses the beneficial ownership reporting requirements imposed by the new US Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) rule that becomes effective on January 1, 2024. It provides key insights and practical guidance for attorneys practicing business and trust and estate law. 

As the article concludes, “the penalties for noncompliance with the final beneficial ownership information (BOI) reporting requirements rule are significant, and reporting companies will need assistance to implement policies and procedures to ensure continuous compliance with the rule. Lawyers practicing business law and trust and estate law should begin thinking about how the rule affects their clients and taking steps to integrate compliance measures.”

Great insights Ryan and Marianne!

https://cl.cobar.org/features/beneficial-ownership-reporting-requirements/

NCAA Transformation Committee: Revamping the NCAA’s Internal Governance Structure

The Sports Law team at HBC is writing a series of articles in response to the NCAA Transformation Committee’s recommendations to modernize DI athletics. This is the third article of the series.

Previously, we looked at the makeup and goals of the NCAA Transformation Committee and the Committee’s plan to improve the physical and mental health of NCAA student-athletes. Today’s post, the third in our series on the Committee and its recent report on modernizing NCAA Division I athletics, focuses on the Committee’s plan to revamp the NCAA’s internal governance structure, including proposed changes that would give student-athletes more control over their own careers and experiences.

NCAA Transformation Committee: Revamping the NCAA’s Internal Governance Structure

In the report, the Committee outlines a new Division I governance structure that would decentralize oversight, allow for quicker, sport-specific decision making, and empower student-athletes to participate in NCAA rulemaking and governance. Here’s our take on each of these changes:

Decentralizing Decision Making

The Committee begins by acknowledging that the NCAA’s existing model of top-down decision making is often too cumbersome to be effective in the ever-changing world of intercollegiate athletics. Under the existing governance structure, most major decisions must be made by a small number of high-ranking NCAA officials, and only after a long period of deliberation. While this model allows the NCAA to have maximum control over key issues, it is often ineffective when many critical decisions must be made in a short period of time.

To make the NCAA nimbler, the Committee argues that, whenever possible, lower-ranking NCAA officials should be empowered to make decisions. According to the Committee, this would allow the NCAA to react to changes more quickly and would free up the NCAA’s brass to focus on only the most important issues.

In this instance, we are strongly in support of the Committee’s recommendations. Too often, the NCAA fails to adapt to changes in a timely manner, which often results in needless confusion and consequences for student-athletes. For example, California passed the “Fair Pay to Play Act” in 2019, making it the first state to allow student-athletes to profit from their name, image, and likeness (NIL) without forfeiting their NCAA eligibility. Despite the passage of this landmark law, the NCAA failed to adopt even an interim NIL policy until 2021, leaving a two-year period of confusion, and lost revenues, for student-athletes.

Sport Specific Governance

In a further effort to make the NCAA more agile, the Committee recommends that, in lieu of the NCAA’s longstanding practice of dictating blanket rules that apply equally to all student-athletes, leaders within each individual sport should be empowered to make rules that apply to only that sport. For example, leaders within Division I football should be allowed to make rules specific to football without impacting the rules that apply to field hockey.

It is hard to believe that the NCAA has resisted this type of internal governance structure thus far, and adopting this recommendation is a no-brainer. In total, there are 24 sports that operate under the umbrella of the NCAA, and the economic, marketing, injury, and recruiting landscapes differ greatly from sport-to-sport. Leveraging the expertise of sport-specific leaders, rather than relying on NCAA generalists, will lead to better governance within each sport, and will allow the NCAA to avoid needless red-tape and act quickly when the need arises.

Giving Student-Athletes a Voice

To give student-athletes more control over their athletic careers, the Committee is calling for increased collaboration on issues related to NCAA governance between member institutions and the various levels of the Student-Athlete Advisory Committee (SAAC). SAAC is an organization of student-athletes that exists at the institutional, conference, and national levels. While SAAC has given student-athletes a way to express their opinions on NCAA issues for years, historically, the true influence of SAAC has been informal and inconsistent.

In the report, the Committee argues that SAAC should be given more influence over NCAA decision-making and that SAAC’s influence should be more formalized. In fact, the Committee collaborated with various levels of SAAC during the creation of the report to give student-athletes a voice on the future of Division I athletics. As a result, the Committee has already endorsed several of SAAC’s recommendations, including increased mental health services and the expansion of SAAC at the conference level.

Giving student-athletes an increased voice on the governance of the NCAA is a long-overdue step, and alone, expanding the influence of SAAC is not enough. The entire NCAA model has been built on the efforts of student-athletes, and as we enter a new era of intercollegiate athletics, it is more important than ever to give student-athletes a voice over their own collegiate careers.

Stay tuned tohttps://www.hbcboulder.com/news-media (orhttps://twitter.com/HBCSportsLaw orhttps://www.linkedin.com/company/hutchinson-black-and-cook-llc/) for the latest in our series on the NCAA’s recommendations.

HBC Supports PBS Broadcast of film “This Is (Not) Who We Are”

Hutchinson Black and Cook is a proud financial supporter of the broadcast of the film “This is (Not) Who We Are,” at 8 pm (MST) tonight on Rocky Mountain PBS. The film explores the gap between Boulder’s self-image and the actual lived experiences—both historical and contemporary—of its Black citizens. HBC is also sponsoring the national PBS broadcast of the film on June 1.

“This is an important film that sheds a critical light on the history and embedded racism in our community, the effects of which people of color continue to experience in Boulder.” said Meghan Hungate, HBC attorney and co-chair of the firm’s Diversity & Inclusion committee.  

Supporting the effort to bring this film to a larger audience is part of HBC’s ongoing effort to create a more equitable and inclusive community in Boulder County through its advocacy work, including changes in law and public policy that address past injustices and discrimination.  In 2021, HBC hosted a series of community panel discussions entitled, “The Roots of Today’s Racial Exclusion in Boulder County and the Road Ahead.”  This film confirms there is much work yet to do.  We hope you tune in to watch it!

Supporting Sexual Assault Survivors by Kimberly Hult

April 2023 marks the official 22nd anniversary of Sexual Assault Awareness Month. For over two decades, Hutchinson Black and Cook has led the charge to protect the rights of survivors in civil and criminal proceedings. 

Since 2002, I have been honored to represent survivors in sexual violence cases. Our clients have bravely used their experiences not only to find recourse through the courts, but also to help transform the ways in which we understand, prevent, and address sexual assaults at schools, at work, and even at home.  At HBC, my colleagues and I are committed to fighting for the best outcomes for our clients, and in many of our cases, our work has directly led to the adoption of new, substantive policies and practices –  especially at schools and in workplaces – to prevent future assaults and create meaningful change.   

Still, sexual violence remains far too common.  It happens in every community, and it affects people of all genders and ages. As a lawyer, while I am contacted by individuals after they have already suffered this trauma, I find that through our work together, our clients have experienced healing as they work with us to obtain legal remedies and accomplish needed change.  We, through their courage, have been able to educate others on how sexual violence need not require force, threats or even physical touch, but may arise in a variety of contexts when assailants engage in intentional sexual contact without consent and how, too often, others turn a blind eye to ongoing threats of sexual violence.  The better we, as a community, understand sexual violence and the need to take action to confront it, the better armed we are to prevent it.

This month HBC is celebrating the work of MESA (Moving to End Sexual Assault), which works to promote sexual assault education, awareness and prevention, while providing critical support to survivors.  Please join me in supporting @MESA and their upcoming fundraiser Canine Classic Fun Run & Walk. Hutchinson Black and Cook is a sponsor for this event, which celebrates and honors the journey of survivors and the efforts to end sexual violence. 

#endingsexualassault #sexualassault #nomore #SAAM #SAAPM

A civil litigator who has worked tirelessly toward her client’s objectives for nearly 30 years, Kimberly Hult understands how to navigate and resolve complex legal matters for her diverse clients. Her clients range from individual sexual assault survivors, personal injury and medical malpractice plaintiffs; to large and small institutions and businesses; and to neighbors and communities embroiled in real property disputes.

NCAA Transformation Committee: Care of Student-Athletes

The Sports Law team at HBC is writing a series of articles in response to the NCAA Transformation Committee’s recommendations to modernize DI athletics. This is the second article of the series.

NCAA Transformation Committee: Care of Student-Athletes
Previously, we looked at the makeup of the NCAA Transformation Committee (“Committee”), its background, and its objectives. Today’s post, the second in our series on the Committee and its recent report on modernizing NCAA Division I athletics, focuses on the Committee’s first objective: improving the physical and mental health of student-athletes.

Supporting the Mental and Physical Health of Student-Athletes
To enhance physical and mental health, the Committee recommends that, as a condition of participating in Division I athletics, institutions must provide specific levels of care to student-athletes. The most noteworthy recommendations include the following:

1.  Cardiac Care Best Practices

The Committee’s recommended cardiac care protocols would ensure that all athletic staff are properly trained on cardiac care and warning signs, and would require student-athletes to undergo a cardiac pre-screening and family history check prior to competing at the Division I level.

Cardiac care has received a lot of attention lately after NFL player Damar Hamlin suffered a cardiac arrest during a nationally televised Monday Night Football game. After millions watched athletic trainers save Hamlin’s life in real-time, it is clear that basic cardiac care is essential to protect the lives and safety of all Division I student-athletes, and there is no excuse for institutions to fail to comply with this proposed requirement.

2.  Interassociation Mental Health Best Practices

The Committee’s recommendations to promote student-athlete mental health include procedures for identifying mental health issues, referring student-athletes to qualified practitioners, conducting mental health screenings before a student-athlete starts their college career, and creating an environment that is supportive of mental well-being throughout Division I athletics.

Survey data shows that mental health is a priority for Division I student-athletes. The combination of collegiate study and high-level athletic competition creates intense stress and time demands on student-athletes, and the NCAA is long overdue on prioritizing these kinds of mental-health initiatives. The adoption of the Committee’s minimum mental-health protocols would be a big step in the right direction for student-athletes, and it is hard to imagine any resistance to those protocols from member institutions.

3.  NCAA Concussion Safety Protocols

In recent years, few issues have been more important to athletes than concussions. The Committee’s recommended concussion protocols would improve and standardize concussion care throughout Division I athletics by requiring student-athletes to undergo pre-screenings, and to follow post-concussion management plans before returning to competition and/or class.

In the fall of 2022, Alana Gee, the widow of former USC linebacker Matthew Gee, filed a lawsuit alleging that the NCAA was responsible for the concussions that led to Matthew’s death in 2018. A similar lawsuit is currently pending against the NCAA for the death of former Grand Valley State University quarterback Cullen Finnerty. Given this landscape and our increased knowledge of the dangers of concussions, the NCAA and its member institutions have an obligation to protect student-athletes. Accordingly, we think the NCAA should, at a bare minimum, adopt the Committee’s recommended concussion protocols.

There is no doubt that requiring Division I institutions to comply with these protocols will increase costs for athletic departments. However, it is long past due that the NCAA formalizes and standardizes policies to improve the overall well-being of student-athletes. We are hopeful that each of these protocols will be adopted in short-order, and without resistance. Further, we hope that these measures are one of many steps that will be taken to improve the lives of student-athletes.

Stay tuned tohttps://www.hbcboulder.com/news-media (orhttps://twitter.com/HBCSportsLaw orhttps://www.linkedin.com/company/hutchinson-black-and-cook-llc/) for the latest in our series on the NCAA’s recommendations.

Breaking Down Johnson v. NCAA: Student Athletes Make a Strong Case to Be Paid as Employees

Overview of the case

On February 15th, the U.S. Court of Appeals for the Third Circuit heard oral arguments in Johnson v. NCAA, a potentially ground-breaking lawsuit brought by former Division I athletes against the NCAA and several member institutions, including Villanova, Duke, and the University of Oregon. Through this lawsuit, the former student-athletes argue that the Fair Labor Standards Act (FLSA) requires the NCAA to classify student-athletes as employees, and to pay student-athletes at least the federal minimum wage for their time.

The Student-Athletes’ Take

In the lawsuit, the student-athletes argue that the NCAA’s control of their time, class schedules, majors, and other key aspects of their educational experience is enough for the student-athletes to be classified as employees that are entitled to minimum wage under the FLSA. The student-athletes also argue that it is unfair for the NCAA to rake in billions of dollars of revenue based on the efforts of the unpaid student-athletes.

The NCAA’s Take

In response, the NCAA argues that athletic scholarships are tantamount to compensation given to student-athletes in exchange for their time and services, and that student-athletes compete without the expectation of payment. The NCAA also argues that paying student-athletes would disrupt the NCAA’s model and could lead to major consequences for member institutions, including sport and budget cuts.

The End of the NCAA?

The implications of this decision for the NCAA and its member institutions are massive. If student-athletes are deemed to be employees under the FLSA, the amateurism model that is the bedrock of the NCAA will end, and the operating costs of every athletics department will sky-rocket. While some of the larger, brand-name schools could afford to pay its athletes, many smaller programs already struggle to stay afloat financially. In short, this decision could drive a bigger wedge between the largest and the smallest Division I programs and could lead to the end of the NCAA as we know it.

It's Hard Not to Side with the Student-Athletes

Unfortunately for the NCAA, the court of public opinion favors the student-athletes’ arguments. The time demands on student-athletes are substantial, and institutions and coaches have control over almost every aspect of the student-athlete college experience. Further, it’s no secret that the NCAA brings in billions of dollars of revenue from the efforts of student-athletes. Sure, there are NIL opportunities for some student-athletes, but such compensation only recognizes the marketability of individuals, rather than the work and effort that all student-athletes contribute to the NCAA and its member institutions.

Complicating Factors & Final Thoughts

More than just the payment of the minimum wage is at stake in this case. Consider these factors -- employees under FLSA could unionize and enjoy legal protection from retaliation. Additionally, they could strike and refuse to play. Under FLSA, employees are not capped at minimum wage. What’s to stop D1 schools from offering 5-star recruits massive deals, protected under the FLSA?

At HBC, we strive to promote student-athletes and their interests and believe that a ruling against the NCAA in this case would be a huge step in the right direction. As the NCAA’s amateurism model continues to be publicly scrutinized, it has become harder for the NCAA to defend and justify its practices. Overall, student-athletes have been denied rights and financial rewards for years, all to the benefit of the NCAA.

As the NCAA’s amateurism model continues to take hits from legal challenges like the Johnson case and the proliferation of the NIL marketplace, we believe that a period of monumental change to college sports has just begun.

We will be following this case and the other ongoing changes to the NCAA closely, so stay tuned to https://www.hbcboulder.com/news-media (or https://twitter.com/HBCSportsLaw or https://www.linkedin.com/company/hutchinson-black-and-cook-llc/) for updates.

NCAA Transformation Committee: It’s Mission, Priorities and What’s Happened So Far

The Sports Law team at HBC is writing a series of articles in response to the NCAA Transformation Committee’s recommendations to modernize DI athletics. This is the first article of the series.

NCAA Transformation Committee: It’s Mission, Priorities and What’s Happened So Far

The NCAA Transformation Committee recently released its report containing recommendations to modernize NCAA Division I athletics and improve the student-athlete experience. The Committee was formed in October 2021 when the NCAA Division I Board of Directors determined that the changes in the environment surrounding college sports were moving too quickly for Division I athletics to respond. One obvious motivating factor – the rapid changes brought on by the new Name, Image and Likeness (“NIL”) rules. Jere Morehead, chair of the Board, cites NIL laws that drastically vary from state to state as a driving force behind the NCAA’s modernization efforts. Without consistent governance, it is difficult for the NCAA to maintain an equitable environment where each student-athlete, team and university has a fair chance to succeed. Our hope is that the NCAA will work with the Board to usher in a new era of Division I athletics that allows student-athletes to benefit from emerging NIL markets, while also maximizing opportunities by allowing as many athletic programs as possible to remain relevant and competitive.

The Mission

By taking a deep dive into the NCAA’s policies and analyzing the student-athlete experience, the Committee seeks to improve Division I athletics by embracing the realities of a changing landscape, and enhancing the student-athlete experience across all Division I sports. In its own words, “the Committee was formed to identify opportunities to modernize college sports” and to recommend “forward-looking changes for consideration by the NCAA.”

Who in on the Committee?

The Committee has 21 members, pulled from Division I universities and conferences around the country. The Co-Chairs of the Committee are Julie Cromer and Greg Sankey. Cromer is the director of athletics at Ohio University, and Sankey is the commissioner of the SEC. There is a wealth of expertise making up the Committee, including former student-athletes, athletic directors, conference commissioners, Woman Administrators, and university presidents from 16 different conferences. Further, the Committee includes representatives from conferences other than the Big Ten, SEC, ACC, Pac 12, and Big 12 conferences – often called the Power 5 – which is crucial, as the Committee and the Board both seek to ensure that Division I athletics continue to be accessible to institutions that are not a member of one of the Power 5 conferences. Cromer and Sankey refer to this as a “big tent” approach.

While the big tent approach is admirable, we are among those that question its viability. There is already a huge gap in funding and support between the biggest athletic departments and the rest of Division I, and with the addition of NIL compensation and increased expenses for Division I member institutions, it is unrealistic to believe that all 300+ Division I schools can continue to justify their existence.

The Focus of the Committee

Primarily, the Committee’s focus can be narrowed down to three important aspects of the student-athlete experience:

1. Elevating support for student-athletes’ mental, physical and academic well-being.

2. Enhancing the Division I championship experience for all student-athletes.

3. Building a faster, fairer, and more equitable Division I.

Actions Thus Far

To date, the NCAA has adopted a number of the Committee’s recommendations, including providing student-athletes with previously prohibited expenses, including parking, transportation to campus, transportation to elite-level training events, tryouts and competitions, and reasonable entertainment, housing, and meal expenses. With these recommendations already in place, it should be only a matter of time before more of the Committee’s proposals make their way into the NCAA’s bylaws, drastically altering the landscape of Division I athletics for student-athletes, universities, fans, and sponsors.

A Look Ahead

In this series, we will analyze the key changes that the Committee has recommended, focusing in turn on: (1) a greater emphasis on the care of student-athletes; (2) the increased voice of student-athletes in Division I governance and decision-making; (3) expanded mental health and life skills programs; (4) better championship experiences for all student-athletes; and (5) more streamlined rules and regulations.

Stay tuned tohttps://www.hbcboulder.com/news-media (orhttps://twitter.com/HBCSportsLaw orhttps://www.linkedin.com/company/hutchinson-black-and-cook-llc/) for the latest in our series on the NCAA’s recommendations.

Seller beware: A cautionary tale of multi-state tax obligations for businesses

The only guarantees in life are death and taxes. But mostly taxes.

This is even more true for businesses – especially businesses operating in multiple states. This was the case recently at Hutchinson, Black and Cook with a client seeking support navigating the complex tax obligations of businesses with operations in multiple states.

The business had recently made the financially-painful discovery that it was delinquent in registering for sales tax collection outside its home state of Colorado. The Colorado-based remote business didn’t have the in-state employees, offices or inventory that, before 2018, would have shielded it from registration and collection requirements in other states. Unsurprisingly, this new client – like many growing businesses – was unaware of the 2018 Supreme Court decision in South Dakota v. Wayfair that allowed states to force e-commerce and remote retailers to register and collect state tax, provided the vendor had sufficient “economic nexus” in the taxing jurisdiction.

To clarify, if the multi-state operation sold enough product or service into a state – in many states the threshold is $100,000 in sales and/or 200 transactions – the business was deemed to have triggered economic nexus. When a business reaches this threshold, it is obliged to register with the state’s tax department and collect sales tax from in-state customers.

Obviously, this tax obligation can be a tremendous compliance burden and should be anticipated well in advance of hitting a state’s economic nexus thresholds. But the complexity doesn’t end there. As the client learned by working with the HBC tax law team, there are even more tax considerations for businesses operating out-of-state. For example, in addition to the economic nexus threshold, businesses that store inventory or retain out-of-state employees need to be aware that having product or an employee in another state results in physical nexus and requires the same registration and sales tax collection obligation. This is less of a concern if the business is selling wholesale or the services it performs are not taxable in the state, but each state has unique sales and use tax rules so compliance is often a mine field for the unwary.

HBC was able to work with this client to uncover – and then prepare – for all the potential tax obligations. That included working through the additional complexity created by the state of Colorado’s patchwork of overlapping home-rule cities, statutory cities, regional districts, counties and other local taxing jurisdictions, each with its own set of laws and regulations.

Unfortunately, it is not uncommon for businesses to be unaware of these tax obligations. States now have greater power to hold remote businesses responsible for sales tax registration and collection duties, so HBC recommends a full review for all its business clients that engage in transactions in other jurisdictions. As this business would attest, it is vital to have an experienced team of tax law experts on your side.

Secure 2.0: What it Means for Your Retirement

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It’s a new New Year and a new law called SECURE 2.0 Act of 2022 could have an impact on your retirement savings and withdrawal strategies. SECURE 2.0 is part of the Consolidated Appropriations Act (CAA) of 2023 and it clarifies and sometimes expands the SECURE Act of 2019.

See below for a few key takeaways from the new law from HBC’s Wills, Trusts & Estates team. Note that this summary information is not exhaustive and we recommend that you consult your legal, tax or financial advisors before making any changes.

Favorable Changes for RMDs 

• Starting January 1, 2023, the age that owners of retirement accounts must start taking required minimum distributions (RMDs) will be pushed back to 73. So now you have an additional year to delay taking a mandatory withdrawal from your retirement accounts. And for those who won’t turn 74 until after December 31, 2022, they are able to push back their RMD starting date to age 75.  This deferral allows participants to enjoy longer tax-deferred compound earnings.

Playing catch-up

• For those aged 50 or older, the retirement plan contribution limit (“catch-up contributions”) increased for inflation from 2022. For 2023, the catch-up contribution amount is limited to $7,500 for most retirement plans.

• A new exciting provision to encourage more retirement savings takes effect January 1, 2025, when people ages 60 through 63 years old will be able to make catch-up contributions up to $10,000 annually to a workplace plan. Certain higher earnings may only make these bonus catch-up contributions as Roth contributions.

Good news for students

• Starting in 2024, employers will be able to "match" employee student loan payments with matching payments to a retirement account, giving workers an extra incentive to save while paying off educational loans.

• For 529 plans at least 15 years old, 529 plan assets can be rolled over to a Roth IRA for the beneficiary, subject to annual Roth contribution limits and an aggregate lifetime limit of $35,000. 

Expanded giving opportunities through QCDs

• Beginning in 2023, people 70½ and older may elect as part of their qualified charitable distributions (QCDs) limit a one-time gift up to $50,000, adjusted annually for inflation, to a charitable remainder unitrust, a charitable remainder annuity trust, or a charitable gift annuity. This is an expansion of the type of charity that can receive a QCD.

Automatic enrollment and plan portability

• Beginning in 2025, businesses adopting new 401(k) and 403(b) plans are required to automatically enroll eligible employees, starting at a contribution rate of at least 3%. The law also permits retirement plan service providers to offer automatic portability services, transferring an employee's low balance retirement accounts to a new plan when they change jobs.

SECURE 2.0 is intended to provide increased opportunities to save for retirement, but since everyone's financial situation is different, as always, consult your tax, legal or financial advisor to understand how the SECURE 2.0 Act applies to you.

The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely.  This information shall not be construed as legal advice.

Lucy Kennedy Walker Named Newest Partner of HBC

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Hutchinson Black and Cook is thrilled to announce that Lucy Kennedy Walker has become a partner of the firm. Lucy joined HBC in 2018 with her colleagues from Robinson Hungate, where her primary focus was in construction litigation. Prior to law school, Lucy worked in the energy industry, including two years in France working for a natural gas company.

Q: What does becoming a member of HBC mean to you?

A: HBC has some of the brightest, most creative lawyers in the country, and certainly in Colorado.  Not to sound overly dramatic, but I’m truly honored to be invited to be a member of this firm. As an associate, I’ve been able to work with different lawyers in many different areas and I really feel like I’ve had agency in carving out the practice I want.  It’s exciting and terrifying to be facing the product of that work in real time!

Q: Since joining HBC in 2018, what cases have had the biggest impact on you personally? 

A: One of the things I’ve really appreciated about working at HBC is how I’ve been able to take on both traditional, hourly billable work and then also Title IX or victim representation contingency cases.  The cases in this latter category are definitely some of the ones that keep me up at night worrying, but the wins stay with me here.  Representing someone who has been traumatized by institutional discrimination – that feels good. I’m proud of that. 

Q: How has your approach to law changed since you began your practice?

A: [Before I became a lawyer], I worked for an energy company on the strategic planning side. I would watch the lawyers work out these incredibly complex problems that involved everything from pricing that changed by the nanosecond to tariff issues to international politics.  I wasn’t expecting to go into litigation when I started law school, but here we are! I think it's been a lot of learning the path that feels the best for me personally, balancing work and life, balancing litigation and deal-making, balancing learning and doing.

Q: What has been most rewarding to you in your law practice? 

A: I enjoy digging deep into a nuanced legal question, and really spending the time researching and learning.  Doing that work and presenting it to the court and then getting a positive ruling – that feels great. 

Q: What is the best – or worst – career advice you ever received?

A: Worst: “Go into computer science.”  I’d be terrible at that.

Q: What’s the hardest lesson you ever learned?

A: Sometimes, especially in litigation, you lose – even when you are 100% convinced you’re right and you’ve done everything you can to try to persuade the court to that end.  Sometimes the judge decides against your client.  No two ways around it, that’s really rough. It’s rough to explain to the client, rough to internalize the loss thinking of other arguments that could have been made.  Sometimes it feels deeply unfair, but that’s the nature of the beast with litigation. 

Q: What is a great book you’ve read recently? 

A: I have 2 children under the age of four and more “extracurricular” commitments than I should, so I don’t have a ton of reading time these days. However, the coolest “book” purchase I’ve made of late was a bound copy of the sheet music for Handel’s Messiah. A friend talked me into joining a community sing for it this winter.  The music arrived, and I could tell it was old. Turns out it was published in 1912. There are pencil markings from singers who used it before – both a soprano and a bass – makes you wonder how many hands it has been in. Safe to assume I'm the first woman who sings tenor who’s owned it!

Q: What makes HBC a good fit for you?

A: On a personal level, I’ve lucked out in that HBC is a lifestyle firm.  Everyone who works here is a preeminent attorney in their respective legal field, but they want to be at HBC because they’re also committed ultramarathoners or musicians or followers of whatever other passion.  I worked for a “big law” firm as a paralegal before law school, and every time I was there at 3 am trying to get a document production together, I’d be there with some hapless associate with pictures of their children on their desks. No regrets about not pursuing that life!  

In litigation when you're on deadline, you work late to get it done, but at HBC that’s not the weekly norm. I want to be around for my kids’ childhoods, and I also really enjoy my commitments at the boxing gym and want to climb every 14er (that doesn’t require a climbing harness and ropes.) I wouldn’t be in Colorado if I wanted my job to define every aspect of my life.

HBC has really allowed me as an associate to focus on areas of practice that I wanted to explore.  I think in a lot of law firms, young attorneys are slotted in where the needs of the firm dictate their career trajectories. I joined HBC as a construction attorney with aspirations on the Title IX side.  When I made noise about wanting to get into employment law, superstar lawyers in that field were willing to take me under their wings.  The result is that as I’m adding “member” to my resume, I have areas of practice that really are what I want to be doing.

Year-End Tax Tips

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Smart Giving: End-of-Year Charitable Donation Strategies
As 2022 comes to a close, many people focus on charitable giving for the year-end tax benefits. Supporting the important work that nonprofits do is very rewarding, and fortunately there are ways to help the organizations you care about while also making smart decisions for your finances. It’s a true win-win.

Most people are aware that you can reduce your current year taxable income through a charitable deduction (if you itemize your deductions); you must donate to a qualified charity by Dec. 31 and keep the required documentation, which will vary depending on the contribution type and amount. But before you reach for your checkbook, don’t miss these tips from HBC’s Charitable Giving Group to ensure your donation makes the biggest difference.

Leverage by Gifting Appreciated Securities!
Donating appreciated stocks, bonds or mutual funds (that you’ve held for more than one year) has become increasingly popular. Publicly traded securities (including ETFs and mutual funds) may be donated to many public charities, and there are two great upsides.  The first is it provides a tax deduction equivalent to the fair market value (assuming the assets go to a public charity and do not exceed 30 percent of your Adjusted Gross Income or AGI). In addition, you’ll pay no tax on your gains. Although the market has been quite volatile in 2022, you can still likely find some appreciated assets in your portfolio.

Think about a Qualified Charitable Distribution (QCD)
If you are at least 70½, you can direct up to $100,000 a year from a traditional IRA to a charity through qualified charitable distributions (QCD). This is a great solution for retirees who may not have enough expenses, like home mortgage interest or out-of-pocket medical expenses, to justify itemizing their deductions. QCDs don’t require that you itemize, meaning that you may use the higher standard deduction, but still use a QCD to offset the income generated by an IRA distribution.

Consider a Bunching Strategy
To make the most of the potential itemized tax deductions, consider "bunching." This means bundling or bunching deductions in a single year, and then skipping one or even several years of donations. This strategy works well when your total itemized deductions for a single year may fall below the standard deduction. Obviously, this strategy requires having the financial capacity to pack more than a year's worth of your contributions into a single year. But the upside is, your “bunched” contribution can have a lot of impact for your charity AND for donors experiencing a high-income year or preparing for retirement, since you can maximize your tax benefits when you need.  If you pair this strategy with a Donor-Advised Fund or DAF discussed next, you can create a ready reserve to support charities over time.

Optimize Giving with a Donor-Advised Fund (DAF)
A DAF is a giving vehicle sponsored by a public charity. It allows donors to make a charitable contribution by December 31 and be eligible to receive an immediate tax deduction for 2022.  DAFs are unique because you can receive an income tax deduction, while being able to fund grants at a later time, giving you the breathing room to consider how and when to divide up the actual donation.  This approach can help streamline your giving, including tax recordkeeping, in one convenient location.  It also is a great vehicle in conjunction with the bunching strategy, as it allows a larger charitable deduction in a single year, without having to make the actual gifts to your favorite charitable organizations all at once.

Colorado Child Care Contribution Credit (5C)
The Colorado Child Care Contribution Credit, commonly referred to as the 5C tax credit, was established to encourage greater private support of Colorado child care programs.  Cash contributions to certain qualified Colorado organizations (and/or programs within certain nonprofits) will entitle the donor a 50% nonrefundable credit against their state income tax liability for that year, up to a maximum $100,000 credit (or the donor’s Colorado income tax liability for that year, if less).  Any unused credit due to income tax liability limitations may be carried forward for up to 5 additional tax years.  The qualified organization must provide you with a statement to this effect that you must submit with your timely filed tax return.  Most organizations require you to indicate that your donation should be allocated to these purposes/programs in advance.  Grants from DAFs (discussed above) do not qualify for the 5C Credit.  This is a unique way to support certain qualified programs/charities with a much reduced out-of-pocket impact to you.

Before moving forward with any of these giving strategies, consult your legal, tax or financial advisors. One last tip – don’t delay. Brokerage firms get very busy these final weeks of the year.

Happy giving!

The information provided here is of a general nature and is not intended to address the specific circumstances of any individual or entity. In specific circumstances, the services of a professional should be sought. Tax information, if any, contained in this communication was not intended or written to be used by any person for the purpose of avoiding penalties, nor should such information be construed as an opinion upon which any person may rely.  This information shall not be construed as legal advice.

Hutchinson Black and Cook Welcomes Three New Attorneys – Molly E. Clarke, Lydia Holzman, and Ryan Robinson

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Hutchinson Black and Cook LLC is pleased to welcome three new attorneys to its Boulder office. 

Molly E. Clarke will join the Trusts & Estates Group, for Hutchinson Black and Cook following a judicial clerkship with the Honorable Andrew Hartman of the 20th Judicial District in Boulder, Colorado, where her work focused on civil and probate matters.

Lydia Holzman will focus her practice on both Business & Corporate Law and Trusts & Estates for Hutchinson Black and Cook, bringing with her more than 17 years of legal experience to her practice.  Prior to joining the firm, Lydia worked both in private practice at firms in Denver and Boulder and spent over a decade as an in-house attorney, most recently working at a $12 billion global information technology company.

Ryan Robinson will join the Business and Corporate Law group for Hutchinson Black and Cook, having served as a Summer Associate for Hutchinson Black and Cook in 2022. Prior to that, Ryan clerked for a Construction Defect litigation firm, was a Judicial Intern for Colorado’s 1st Judicial District, represented startups while participating in the Colorado Law Entrepreneurial Law Clinic, and worked for the E&J Gallo Winery in Sales, Data analytics, Customer Development and Sales Management.

Welcome to all!

HBC’s John Clune Receives Ally Award from YWCA Boulder County

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HBC is proud to announce that John Clune has received the YWCA 100th Anniversary Active Ally Award from YWCA Boulder County.

A nationally recognized sexual abuse attorney, John Clune has been successfully litigating on behalf of survivors of assault and harassment in courts and campus proceedings for nearly 25 years. 

“We are honored to recognize John for the incredible leadership he has demonstrated and the impact he is making in our community for women, girls and all people,” said Debbie Pope, CEO, YWCA Boulder County.

The YWCA selected John for the Ally Award for his work “as a champion of women, girls and all who identify as female in their community and/or workplaces and is an example of how those who identify as male can improve workplaces and communities so women, girls and all who identify as female can be treated equitably and thrive.”

HBC has been representing student victims of sexual assault and harassment – and many sexual assault and harassment victims in non-educational settings – for more than 20 years. 

To be considered for this award, candidates must exemplify values that align with the mission of the YWCA in eliminating racism and empowering women and girls. Nominees for this award should demonstrate they are working to challenge systems, structures and institutions for the greater advancement and equity of women, girls and all who identify as female.

Hutchinson Black and Cook LLC Launches Sports Law practice

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Hutchinson Black and Cook LLC  is proud to announce the launch of its Sports Law practice. It is doing so in response to the growing needs of its clients for sports law representation, to expand its long standing work representing athletes in contract negotiations and to leverage its nationally recognized leadership in championing survivors in Title IX civil proceedings that arise in the context of student athletic programs. 

HBC’s new Sports Law practice will be led by John Clune, one of the nation’s top Title IX attorneys, and a team of attorneys with extensive experience representing athletes, coaches, and other individuals in sport communities.

“Nationally, the growth and complexity of athletic organizations at all levels has led to rising demand for sports law as a practice. At HBC, we have been representing our clients’ sports law needs for years but this expansion formalizes our approach, allows us to attract specialist Sports Law attorneys and leverages our extensive experience representing Title IX clients,” said John Clune, Chair of HBC’s Sports Law practice. “We look forward to meeting the growing Sports Law needs for local and national clients.”

HBC’s Sports Law practice will cover the following areas: Title IX, Contract Assistance, Athlete Contract Representation, Coaching Abuse, Name, Image, and Likeness (NIL), SafeSport, National Governing Body Disputes, NCAA Eligibility, Anti-Doping Rule Violations, and Professional League Player Misconduct.

For more information, see our Sports Law page.

Hutchinson Black and Cook’s Christopher Ford and David Driscoll Named Best Lawyers® 2023 “Lawyer of the Year” in Boulder

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Hutchison Black and Cook LLC is proud to have two lawyers named as the Best Lawyers®  2023 “Lawyer of the Year” in Boulder. Christopher W. Ford was recognized for Personal Injury Litigation - Plaintiffs, and David J. Driscoll was recognized for Insurance Law. “Lawyer of the Year” honors are awarded annually to only one lawyer per practice area in each region.

Born and raised in Boulder, Colorado, Christopher Ford has handled cases involving serious personal injuries, civil rights, and complex commercial matters.  He joined Hutchinson Black and Cook in 1998 after completing his clerkship for the Honorable Mary Mullarkey, the Chief Justice of the Colorado Supreme Court.  He regularly teaches for the National Institute of Trial Advocacy. 

A Harvard Law School graduate, Ford was a trustee of the Legal Aid Foundation of Colorado for six years, then became Vice-Chair and then Chairperson of the Foundation.  For over 14 years, he has co-chaired the local Boulder campaign for the Foundation, which raises money for civil legal services for low-income people.

Ford has been selected for inclusion in The Best Lawyers in America® for the past 10 years and named a Colorado Super Lawyer® every year since 2013. He was also named 2017 Personal Injury-Plaintiffs "Lawyer of the Year" for Boulder by Best Lawyers®. 

David Driscolll has represented individuals, large and small businesses and government agencies in trials, appeals, arbitrations and regulatory hearings in numerous courts and venues. His 40 years of practice has also involved complex litigation, including breach of contract, business disputes, environmental torts, personal injury, construction defects, professional negligence, trespass, insurance coverage and insurance bad-faith claims. 

Driscoll is a past president and director of the Boulder County Bar Association.  He was a member of the Colorado Supreme Court's Committee that wrote the rules on the use of Magistrates, and served on the Colorado Supreme Court's Attorney Disciplinary Hearing Board for six years. In addition, he has presented continuing legal education lectures for the Boulder Bar and the Colorado Trial Lawyers Association, and has authored articles on insurance law and deposition strategies for Trial Talk.

Driscoll has been named a Colorado Super Lawyer® nine times and a 2023 The Best Lawyers in America® in the practice areas of Commercial Litigation, Insurance Law, Litigation - Insurance, and Personal Injury Litigation - Plaintiffs.

Eleven Hutchinson Black and Cook Lawyers Listed in 2023 The Best Lawyers in America®

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Hutchinson Black and Cook is proud to announce that it has 11 lawyers listed in the 2023 editions of The Best Lawyers in America®. Since it was first published in 1983, Best Lawyers has become regarded as the definitive guide to legal excellence. 

Hutchinson Black and Cook’s complete list of 2023 The Best Lawyers in America®:

• Jonathan Boonin – Employment Law - Individuals
  

• David J. Driscoll – Commercial Litigation, Insurance Law, Litigation - Insurance, Personal Injury Litigation - Plaintiffs (5th year of recognition by Best Lawyers)
  

• Maureen E. Eldredge – Corporate Law (5th year of recognition by Best Lawyers)
  

• Constance T. Eyster – Trusts and Estates (15th year of recognition by Best Lawyers)
  

• Christopher W. Ford – Personal Injury Litigation - Plaintiffs (10th year of recognition by Best Lawyers)
  

• Glen F. Gordon – Personal Injury Litigation - Plaintiffs (10th year of recognition by Best Lawyers)
  

• John B. Greer – Employment Law - Management
  

• Kimberly M. Hult – Medical Malpractice Law - Plaintiffs (10th year of recognition by Best Lawyers)
  

• Meghan C. Hungate – Litigation - Construction, Real Estate Law (first year of recognition by Best Lawyers)
  

• Jane Caddell Paddison – Trusts and Estates (10th year of recognition by Best Lawyers)
  

• C. Brad Peterson – Construction Law (15th year of recognition by Best Lawyers)

Hutchinson Black and Cook to Host Third Community Panel: “The History of the Latino Experience in Boulder County”

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On March 16, 2022, Hutchinson Black and Cook, along with co-sponsors CU LatinX Law Student Association, the Museum of Boulder, the NAACP of Boulder, the Center of the American West, CU Law School and CU Black Law Students Association, will host our third of four community panel discussions: “The Roots of Today’s Racial Exclusion in Boulder County and the Road Ahead.” The March panel, “The History of the Latino Experience in Boulder County” will be held at the CU Law School and via Zoom from 7-8:30 pm.

This panel discussion will review the history and culture of Latinos in Boulder County as well as their contributions and sacrifices to our community.

For more information and registration, please click here.

HBC Achieves Important Settlement for Victim of Police Misconduct Against City of Boulder

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Hutchinson Black and Cook attorneys Dan Williams and Colleen Koch recently served as co-counsel in a civil rights lawsuit alleging police misconduct brought on behalf of Sammie Lawrence, a Black resident of Boulder, against the City of Boulder arising from Mr. Lawrence’s wrongful arrest. 

Sammie Lawrence and the City of Boulder have agreed to settle the lawsuit, pending in the U.S. District Court for the District of Colorado, through a settlement agreement requiring the payment of  $95,000 and the release of police use-of-force data, including data on use of firearms and stun guns, over a two-year period. 

Per city charter, the settlement was approved by the Boulder City Council at its January 4, 2022 meeting.

Boulder Police Officer Waylon Lolotai arrested Mr. Lawrence at Boulder’s Mapleton Ballfields in April 2019 when Mr. Lawrence exercised his right to observe and record Officer Lolotai, who at the time was harassing individuals experiencing homelessness who were present at the park. When Mr. Lawrence refused to leave the scene, Officer Lolotai violently threw him to the ground and arrested him, all without probable cause. 

In the months following Mr. Lawrence’s arrest, the current Boulder Police Chief and the former Boulder City Attorney commended Officer Lolotai’s work as a police officer and steadfastly defended his conduct. In the face of the City of Boulder condoning Officer Lolotai’s misconduct, Mr. Lawrence filed a federal civil rights lawsuit. A police-practices expert retained for purposes of the lawsuit, Sergeant Natasha Powers-Marakis (Retired) concluded: “the actions of [Officer] Loloati were not in concert with generally accepted police practices.”

In announcing the settlement, Dan Williams said: “This settlement affords some measure of justice to Sammie Lawrence. We hope this settlement will prompt introspection from City officials, whose lofty rhetoric around policing has lagged far behind the reality of Boulder’s pattern of abusive police conduct.”

HBC Welcomes New Associates Tim Shannon and Matt Simonsen

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Friday, December 3rd, 2021

Hutchinson Black and Cook is pleased to announce the continued growth of the firm with the addition of two new Associates: Matt Simonsen and Tim Shannon. 

Tim Shannon joined Hutchinson Black & Cook in 2021 and advises clients on business law issues including company formations, corporate governance, incentive plans, business reorganizations, and exit transactions.

Matt Simonsen’s practice focuses on general civil litigation, including Title IX, civil rights, real estate, employment, and appellate litigation.  Matt joined Hutchinson Black and Cook in 2021 after finishing judicial clerkships at the Colorado Supreme Court and Colorado Court of Appeals. 

Welcome Matt and Tim!

Oct 21 Community Panel: The Native American Experience in Boulder County and Beyond

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On October 21, 2021, Hutchinson Black and Cook, along with co-sponsors BlackPast.org, the CU Native American Law Student Association, the NAACP of Boulder County, the Center for the American West, the Native American Rights Fund, CU Law School and CU Black Law Students Association, hosted the second of four community panel discussions.

This panel discussed the systemic exclusion of, and racial bias experienced by, Native American communities in Boulder County and throughout Colorado.Panelists also had a forward-looking discussion on how Boulder County can begin to create a more inclusive community.

You can watch the recording here.