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Many applicable large employers received an unpleasant surprise earlier this year when they received Letter 226-J, which imposed an employer shared responsibility payment (ESRP) under Section 4980H of the Internal Revenue Code on Forms 1094-C and/or 1095-C filed for the 2015 calendar year. Employers were required to respond to Letter 226-J within a short 30-day …
Continue reading “ACA Employer Penalty Tax Update: Responding to Letter 227”
On June 6, 2018, the Michigan Legislature repealed the state’s Prevailing Wage Act through the Michigan Repeal Prevailing Wages and Fringe Benefits on State Projects Initiative (the “Initiative”). Michigan’s Prevailing Wage Act required project owners to pay workers union-scale wages and benefits for state-funded construction projects. The repeal took effect on June 6, but it …
Given the ever-expanding landscape of privacy laws and regulations, employers are becoming increasingly aware that they are responsible for data breaches caused by their employees. When looking to formally put obligations upon employees to modify employee conduct, employers tend to start with policy, such as in an employee handbook to allow a means of internal …
Continue reading “How Employers Can Handle their Biggest Threat to Data Privacy, Their Employees”
On April 2, 2018, the Supreme Court issued a ruling with narrow application, but it is significant because it likely signals a “new day” favorable to employers regarding how Fair Labor Standards Act (“FLSA”) is interpreted in the future. The FLSA, of course, is the law that requires the payment of overtime to “non-exempt” workers. …
The U.S. Trade Representative (USTR) issued its 2018 Special 301 Report in April, which identifies U.S. trading partners that do not sufficiently protect and enforce intellectual property (IP) rights or otherwise deny market access. The USTR Special Report lists the following 12 countries on the Priority Watch List: Algeria, Argentina, Canada, Chile, China, Colombia, India, …
Continue reading “MISSION CREEP – Chinese Trade Skirmishes Lead to Visa Retaliation on June 11”
A recent ruling by the Sixth Circuit Court of Appeals acts as an important reminder to ERISA plan sponsors that reserving the written right to interpret plan documents may be critical in interpreting otherwise ambiguous language. The Firestone Language In the 1989 case Firestone Tire & Rubber Co. v. Bruch, 489 U.S. 101 (1989), the …
With the news that Tiger Woods will be returning to the Memorial Golf Tournament, which is just a few miles from our Columbus, Ohio office, we thought a golf-related post would be interesting. This post concerns the recent case of Sharrow v. S.C. Johnson & Son, Inc. Case No.: 17-cv-11138 (E.D. Mich. Apr. 12, 2018), which not …
Continue reading “Facebook Evidence of Employee’s “Fore” Play Sinks FMLA Claim”
In the last year a number of states and major cities have passed laws prohibiting employers from obtaining past income/salary information from applicants. States with current legislation include California, Delaware, Massachusetts, New Jersey, New York, and Oregon. Cities with current legislation include: San Francisco; Chicago; New Orleans; New York City; Albany County, New York; Westchester, …
Many 401(k) plans allow participants to borrow amounts from their vested 401(k) plan accounts and repay such amounts, typically through payroll deductions, back to their own accounts. Plan loans must comply with IRS rules which govern: the amount of the loan (lesser of $50,000 or 50% of the vested account balance), the loan term (5 …
Continue reading “Common But Costly Mistakes in 401(k) Plan Loans”
In order to uphold the “integrity of our nation’s immigration system,” on October 1, 2017, U.S. Citizenship and Immigration Services (USCIS) began to phase-in a mandate of in person adjustment of status (I-485) interviews for employment based cases at USCIS field offices nationwide. Previously, USCIS field offices would rarely interview an employment based adjustment applicant. …