Impact of Tax Reform on Confidentiality Provisions in Sex Harassment Cases

A repercussion of the #MeToo movement is a new provision in the recently enacted amendments to the Federal Tax Code. Section 13307 of the newly revised tax code denies tax deductions for settlements and attorney’s fees subject to nondisclosure agreements paid in connection with sexual harassment or sexual abuse. While the proposition seems simple on its face, it raises a multitude of questions.

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