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Leonard John D'Arrigo

Leonard D'Arrigo’s Legal Guides

17 total


  • Obama Administration’s Executive Action May Help Many Undocumented Farmworkers

    This guide provides an overview of President Obama's November 2014 Executive Action program as it pertains to farmworkers and other undocumented individuals. Introduction Although the Obama Administra

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  • 2015 UPDATE: IRS ISSUES NEW GUIDANCE ON TAXATION OF H-2A WORKERS

    This guide provides an overview of the long-awaited guidance from IRS on the taxation of H-2A workers. This guide supersedes or supplements previously published guides. Federal Income Tax Withholding

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  • Are You Ready for a DOL H-2B Audit?

    Provides an overview of employer H-2B requirements and what documentation must be submitted and maintained in connection with an H-2B Audit. Wage Requirements under H-2B The H-2B regulations require t

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  • IRS Updates Guidance on H-2A Taxation

    After much lobbying, the IRS finally issued updated guidance for employers participating in the H-2A program in December 2011. It is a common misconception that H-2A workers are always exempt from income tax withholding and liability.The new IRS guidance continues to provide for ...

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  • R-1 Visa Overview

    R-1 visas: an overview The R-1 visa is for persons seeking to enter the United States (U.S.) to work in a religious capacity on a temporary basis. The individual will be employed at least part time (average of at least 20 hours per week) by a non-profit religious organization i...

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  • H-2A Visas: USDOL Changes the Rules…Again

    On February 12, 2010, the DOL published its new H-2A regulations, which became effective on March 15, 2010. The 2010 rule was the result of the DOLs review of the policy decisions underlying the 2008 Final Rule. The review focused on the process for obtaining certifications, them...

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  • Marriage-Based AOS Evidence List

    Evidence/Documentation for Marriage-based Petition The primary purpose of the USCIS interview is to establish the validity of your marriage. The USCIS automatically operates under the assumption that the marriage is not bona fide, or is entered into solely for immigration benef...

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  • H-2A and Taxes: What are the Rules?

    It is no wonder that tax issues concerning the H-2A program are so complicated when the IRS, the New York State Department of Labor, and U.S. Department of Labor dont understand the rules either! I recently spent an evening reviewing the myriad of IRS publications covering foreig...

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  • H-2a Employer Compliance Review Checklist

    H-2A Compliance Review Checklist This checklist is provided to assist you in making sure that you are in compliance with Department of Labor, H-2A regulations and that you have an understanding of what your obligations are as an H2A employer. Did You Know? H-2A workers can wor...

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  • Employer's Rights during an Ice Raid

    I. Without a Warrant, ICE or CBP Officers May: - Question a person concerning his right to be in the US if the officer has a reasonable suspicion, based on articulable facts, that the person is an alien. - Detain a person and ask for proof of authorized status if the officer...

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