The Affordable Care Act Reporting Requirements Still Loom: Last-Minute Compliance Tips for Paper and Electronic Filers

As we reminded employers back in December, the IRS has extended the Affordable Care Act (“ACA”) deadline for health plan sponsors to furnish individuals IRS Forms 1095-B and 1095-C until March 2, 2020. However, it did not extend the due date for filing the 2019 Forms 1094-B, 1095-B, 1094-C, or 1095-C with the IRS. Those …

The NLRB Returns to Pre-Obama-Era Board Standards in Two Significant Decisions

On December 16, 2019, the National Labor Relations Board (NLRB or Board) issued two significant decisions overruling Obama-era NLRB decisions. Both decisions were 3-1 with the three Republican appointees, Chairman Ring, Member Kaplan, and Member Emanuel joining in the majority, and the Democrat appointee, Member McFerran, writing a dissent. In Caesars Entertainment d/b/a/ Rio All-Suites …

Risky “Business”: A Refresher on Permissible (and not so permissible) Activities in B-1 Business Visitor Classification

Have you ever had any foreign nationals “visit” your company from one of your entities outside the U.S.?  Did you help the foreign national visitor fit right in and seem like part of your team and like any other employee?  Did you allow him/her to conduct their regular activities in the same way they do …

Changes Affecting Employer-Sponsored Health Plans in the 2020 Appropriations Act

The 2020 appropriations act, which was signed into law by the President on December 20, 2019, contains a mix of good and bad news for employer-sponsored health plans.  On the good news side of the ledger, several taxes imposed by the Affordable Care Act have been repealed, as follows: To literally no one’s surprise, the …

Employer Tips: Preparing for FY 2021 H-1B Season and Pre-Lottery Registration

The H-1B process for fiscal year 2021 presents employers and their legal counsel with a variety of new timing and process challenges in addition to potential cost savings.  The major change of note will be the insertion of a new registration process, which will be imposed starting on March 1, 2020 and ending on March …

Employers Should Be Aware of Where They Advertise – Social Media Platforms are Being Scrutinized

The internet age has opened up seemingly countless digital platforms for employers and employees to use in seeking to fill, and applying for, open positions.  Many employers use Indeed, Quikr, CareerBuilder, Glass Door, LinkedIn – the names are endless – to post jobs and look for employment candidates.  Given the prevalence of such platforms, the …

IRS Publishes 2019 Required Amendment List for Individually-Designed Retirement Plans

The IRS recently issued its “Required Amendment List,” which contains the annual list of amendments that must be adopted by certain individually-designed retirement plans. This year, the List includes the requirements imposed by the final hardship distribution regulations, and certain rules that apply to collectively-bargained cash balance / hybrid defined benefit plans. Sponsors of individually-designed …

The Sixth Circuit Rules on What Constitutes “Similarly Situated”

On November 13, 2019, the United States Court of Appeals for the Sixth Circuit issued a recommended for full-text publication opinion that analyzed and decided the concept of what it means to be “similarly situated” in the context of proving a prima facie case of discrimination.  In Johnson v. Ohio Department of Public Safety, the …

Just in Time for Thanksgiving: The USCIS Implements Large Filing Fee Increases

On November 14th, the US Citizenship and Immigration Services agency (“USCIS”) is expected to formally publish proposed fee changes in the Federal Register for the applications and petitions it processes. Public comments about the regulatory fee changes should be due 30 days later, but it appears that the new fee levels may start to be …