Having recently helped a client determine if it employed on average more than 50 employees per month in a calendar year and therefore was an applicable large employer (“ALE”) subject to the Affordable Care Act (“ACA”) in the following calendar year, I had many opportunities to see the complexities of the ACA’s rules in operation. …
New York Passes Expansive Discrimination Laws Requiring Employers to Immediately Review their New-Hire Policies and Employment-Related Contracts
The patchwork of state employment laws just got a few more patches. On July 12th and August 12th (Senate Bill S6577), Governor Cuomo signed two employment-focused laws that added a number of updates to the New York State Human Rights Law (NYSHRL). The first law, which took effect on July 12 on signature by the …
Considerations for Plan Sponsors Who Discover Unauthorized Workers in their Retirement Plans, Part 2: Tax Reporting, Withholding, and Missing Participants
With immigration enforcement in the news, some employers may be wondering what responsibilities they have related to their retirement plans, if an employer discovers that an employee lacks documentation to demonstrate they are authorized to work in the United States legally. In Part 1 of this series, I addressed the consequences under ERISA of undocumented …
Considerations for Plan Sponsors Who Discover Unauthorized Workers in their Retirement Plans, Part 1: ERISA and the Department of Labor
With immigration enforcement in the news, some employers may be wondering what responsibilities they have related to their retirement plans, if an employer discovers that an employee lacks documentation authorizing the employee to work in the United States legally. While there is not clear guidance in this regard, it appears to be inconsistent with ERISA …
The Department of Labor Sends Electronic Disclosure Plan to the Office of Management and Budget
As I have discussed previously on Dickinson Wright’s All Things HR Blog, the Department of Labor’s (“DOL”) disclosure regulations with respect to electronic disclosure of ERISA plan-related documents and notices are woefully out of date, not having been updated in more than fifteen years. For example, the basic DOL rule continues to be that employers …
High Deductible Health Plans Allowed to Provide Additional Preventive Care Benefits for Individuals with Chronic Conditions
A high deductible health plan (“HDHP”) is not permitted to pay for medical expenses until the plan’s deductible has been satisfied, with the exception of medical expenses incurred for preventive care. Preventive care did not generally include expenses for any service or benefit intended to treat an existing illness, injury or condition. In a welcome …
Increasing Access to Retirement Security
On August 31, 2018 President Trump issued Executive Order 13847, titled “Strengthening Retirement Security in America”. This Executive Order directed the Secretary of Labor to: Clarify and expand the circumstances under which small and midsize businesses may sponsor or adopt a multi-employer plan (MEP) as a retirement savings option for employees; and Increase retirement security …
“Well I’m Gone to Detox Mansion”* – What Employers Should be Mindful of When an Employee Asks for Time to Enter Rehabilitation for Substance Abuse
From our perspective we appear to be experiencing an uptick in the reporting of employees testing positive for controlled substances, whether how to address positive tests for cannabis in those states in which it is legal to use either medically or recreationally, or other substances. We cannot quantify this uptick, but we have seen clients …
Accommodating an Anxious Workforce
The American population, and thus the American workforce, is becoming increasingly subject to anxiety and depression disorders. Employers must find ways to retain and motivate employees with such diagnoses in order to maintain a competitive advantage and to avoid legal liability. Nobody knows precisely how many U.S. employees suffer from anxiety and depression, but they …
Another Multiemployer Pension Fund Cautionary Tale: Employer Does Not Owe Withdrawal Liability, But May Still Owe An “Exit Fee”
Employers that completely or partially withdraw from underfunded multiemployer pension funds are well aware that they may owe the fund withdrawal liability—an assessment against the employer of its allocable share of the fund’s underfunding, provided under ERISA. Imagine an employer that finds out its withdrawal liability is reduced to zero under the “de minimis reduction,” …