As many of you know, here at Above the Law we have been tracking which major law firms offer a non-salary benefit that we’ve dubbed the gay gross-up. As we’ve previously explained, quoting a memo issued by Simpson Thacher, the gay gross-up is “[a] ‘gross-up’ for employees who enroll same-sex partners in the Firm’s health benefits plans to offset any federal, state and local income taxes paid on the value of the partners’ benefits which heterosexual spouses are not subject to.”
Today we are pleased to report that two top firms have joined the club. Kudos to Debevoise & Plimpton and Shearman & Sterling for standing on the side of equality. You can read their announcement memos, issued earlier this month, after the jump.
We have added these firms to our list. By the way, for those firms that would rather appear on a list maintained by the New York Times than one maintained by Above the Law, you should note that the NYT is also monitoring which workplaces provide this perk. The NYT list includes employers of many different types, not just law firms, and features some of the nation’s most innovative companies, such as Google and Facebook and Apple.
With the addition of Debevoise and Shearman, which leading law firms provide this benefit? Let’s take a look….
Every so often a lawyer with a small firm will ask me what to do about providing employees with paid sick days. The practice is much more common in large firms, but many lawyers have come to expect it as a perk no matter how big their firms are. (To be clear, I’m talking about paid-time-off policies, not legally required unpaid leave like the Family and Medical Leave Act.) Many larger firms allow their employees to accumulate and bank their leave, saving it up for a rainy day, as it were. Some have the days expire after a certain time, while others allow the days to survive until the end of an employee’s tenure.
That’s fine at large, wealthy firms, who can well afford to pay people not to work. But what about small firms, where a person’s absence is more likely to have an impact? How many days of paid sick leave should a small law firm’s policy permit?
My answer might surprise you. Not ten days a year. Not five. Not even three.
Zero. Small law firms shouldn’t have a policy of any days of paid sick leave a year.
But before you set your comment phasers to “kill,” give me a chance to explain.…
The case for same-sex marriage should rest less upon dollars and cents and more upon fundamental principles of fairness (as recently argued by Professor Jaye Cee Whitehead in a New York Times op-ed piece). But it’s certainly the case that money matters should not be overlooked when it comes to marriage equality.
We’ve previously discussed a non-salary benefit that we’ve nicknamed the gay gross-up. Here’s one concise definition: “A ‘gross-up’ for employees who enroll same-sex partners in the Firm’s health benefits plans to offset any federal, state and local income taxes paid on the value of the partners’ benefits which heterosexual spouses are not subject to.” (Currently gay couples in which partners receive employer-provided health benefits are taxed on the value of those benefits, due to the fact that, thanks to the Defense of Marriage Act (DOMA), federal law — including federal tax law — doesn’t recognize same-sex unions.)
The gross-up is not a perk that affects a huge number of employees, to be sure. But having it sends an important message about a firm’s commitment to equality and inclusion.
Where did we obtain that handy definition of the gross-up? From the benefits page of a top law firm that recently started offering this benefit. It’s one of two elite law firms that recently boarded the gay gross-up bandwagon….
There’s a very interesting debate coming out of Washington State: Should universities do more to provide child care for students with children? On Monday, parents across the University of Washington system brought their kids to class to protest the lack of child care options in the area.
It’s an important question. According to the Seattle Times, child care is the third-greatest barrier to completing a college degree.
Ed. note: This is the latest installment of Size Matters, one of Above the Law’s new columns for small-firm lawyers.
I am getting tired of hearing about all these large law firms and their unnecessary spring bonuses. This weekend I went on a trip with friends who all work in Biglaw, and the topic came up (and, in turn, everyone shared how he or she was going to spend that extra money).
One of my friends is planning on going on vacation to South America (sometime in 2019, when he has the time). Another told us that she is going to get “the Bentley of couches,” for the guest room in her giant condo. I did not have a similar Biglaw big-money story to share, so I instead shared my ideas for the top ten free activities I had planned for the spring. (In case you’re wondering, they are: 1. Breathe Air. 2. Walk. 3. Eat Free Samples At Whole Foods.)
I had to admit that I was a little jealous of my friends and their surprise bonuses. But then I heard a story that touched me right where it counts — in the wallet. I have learned that some small firms give their employees big perks….
When does the gift of a hot gadget feel like an insult? Apparently when you are an associate at Holland & Knight. This bonus season, the firm gave all of its associates free iPads. And…
Well, associates are still waiting to see if there will be anything other than iPads as a bonus present from the firm.
Can somebody explain to me how the iPad turned into a giant pacifier for white-collar employees? Has any kind of consumer protection agency checked to make sure “placation” is an approved use for the product? I mean, I don’t have an iPad, so maybe I don’t know what I’m talking about. But you can’t have sex with it, right? It doesn’t like cure AIDS or grow into a beanstalk or anything?
Maybe the iPad is the most wonderful gadget since the brassiere (the O.G. of gadgets), but at least some of the associates at Holland & Knight were hoping for something a little bit more. And the staff at Holland & Knight, well, I suppose they’re just happy they could help out with getting the associates the iPads…
Here’s some very belated bonus news. Earlier this month, the New York office of Linklaters announced bonuses that matched the Cravath scale.
As usual at Linklaters, there was no hours requirement. The news was communicated via individual memo.
A Cravath match, especially in a bonus season when some firms are paying significantly more, kinda sucks isn’t that exciting. A Cravath bonus won’t get a Linklaters associate a pad as palatial as that of Linklaters partner Michael Bassett. Heck, $35K — the top of the Cravath scale — probably won’t even cover the cost of Bassett’s wallpaper.
But we’ll point out two nice things about Linklaters, both relating to tax issues….
At least one law firm is stepping up to the plate to help domestically-partnered employees with their health-benefit-related tax burdens. The firm of Morrison & Foerster issued the following statement to Above the Law, from firm chair Keith Wetmore: “Starting in 2011, Morrison & Foerster will begin offering an additional benefit payment to assist with the tax obligation that same-sex and opposite sex Staff and Non-Partner Attorneys pay when they elect Domestic Partner health benefits.”
This is excellent news, and we commend MoFo for taking this step. Hopefully it will inspire additional firms to move in this direction. Note also that the policy applies not just to same-sex couples, but also to opposite-sex couples who are similarly situated — which might be a way of addressing the criticismsof some that the gay gross-up is unfair to heterosexual couples.
Meanwhile, elsewhere in “law firms being nice to gay people” news, let’s give some props to Shearman & Sterling….
Ed. note: The Asia Chronicles column is authored by Kinney Recruiting. Kinney has made more placements of U.S. associates, counsels and partners in Asia than any other recruiting firm in each of the past seven years. You can reach them by email: email@example.com.
It’s that time of year again when JDs are starting to apply for 2L summer jobs and 2L summers are deciding which practice area to focus on.
For those JDs with an interest in potentially lateraling to or transferring to Asia in the future, please feel free to reach out to Kinney for advice on firm choices, interviewing and practice choices, relating to future marketability in Asia, or for a general discussion on your particular Asia markets of interest. This is of course a free of cost service for those who some years in the future may be our future industry contacts or perhaps even clients.
For some years now Kinney’s Asia head, Evan Jowers, has been formally advising Harvard Law students with such questions, as the Asia expert in Harvard Law’s “Ask The Experts Market Program” each summer and fall, with podcasts and scheduled phone calls. This has been an enjoyable and productive experience for all involved.
Whether you’re fresh off the bar exam or hitting your stride after hanging a shingle a few years ago, one thing’s for certain: independent attorneys who start a solo or small-law practice live with a certain amount of stress.
Non-attorneys would think the stress comes from preparing for a big trial, deposing a hostile witness, or crafting the perfect contract for a picky client.
But that’s nothing compared to the constant, nagging, real-life kind, the kind you get from the day-to-day grind of being a law-abiding attorney.
Connecticut plaintiffs-side boutique litigation firm (12 lawyers) seeks full-time associate with 2-4 years litigation experience, top tier undergraduate and law school education. Journal or clerkship experience a plus; highest ethical standards and strong work ethic required. Familiarity with Connecticut state court legal practice is preferred, but not required.
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Additional information can be located on our website, at www.sgtlaw.com.