Table of Contents

Executive Committee: Message from the Chair…………………………………………………………..4

BLN Editorial Board: Message from the Editor……………………………………………………………7

The Benefits of Mandatory Binding Arbitration Agreements With Class Action Waivers in the Gig Economy-They Are Not Just For Employees Any More………………….8
By Robert Yonowitz and Danielle Garcia
Gig economy companies developed their business models on the expectation that their workers would become mini-entrepreneurs running their own micro businesses as independent contractors. Unfortunately, the traditional concepts of "employee" and "independent contractor" that these gig companies and many gig workers have been relying on were created almost one hundred years ago, long before the concept of the gig economy had ever been visualized. And as gig economy companies grow from start-up into major employer, their employment and labor practices have been subject to increasing scrutiny and litigation. This article explains why the distinction between an employee and an independent contractor is vital to the gig economy business model and contends that binding arbitration agreements with class action waivers may help stem the tide of litigation roiling the industry.

Special Retroactive Tax Exemption Enacted For Wrongful Conviction Settlements……16
By Robert W. Wood
The Wrongful Convictions Tax Relief amends the Internal Revenue Code to allow a wrongfully convicted individual to exclude civil damages, awards, and other compensation paid for wrongful incarceration. This article discuses the tax treatment of awards for wrongful convictions and false imprisonment prior to the law’s passage.