Independent Contractor . . . or Not? DOL and Wisconsin DWD Team Up to Reduce...
On January 20, 2015, the U.S. Department of Labor (DOL) announced that Wisconsin had become the latest state to join the “Misclassification Initiative,” which is designed to protect the rights of...
View ArticleFeb. 2 Deadline Looming to Implement Retroactive Increase in 2014 Mass...
Affected employers must move quickly to take advantage of a special administrative procedure regarding a retroactive increase in excludable transit benefits enacted on December 19, 2014, under the Tax...
View ArticleNew ACA Guidance Permits Employer-Initiated Measurement Period Changes
The Internal Revenue Service (IRS) recently released Affordable Care Act (ACA) guidance addressing how to determine full-time status when an employee’s measurement period changes. The guidance, IRS...
View ArticleACA Fees, and Forms, and Delays, Oh My!
In the latest round of delays under the Affordable Care Act (ACA), the Employee Benefits Security Administration recently announced that the deadline for health plans to provide enrollment information...
View ArticleOn-Premises Fringe Benefits, Part II: Is There Such a Thing as a Free Lunch?
In part one of this two-part series, “On-Premises Fringe Benefits, Part I: Is There Such a Thing as a Free Lunch?,” I discussed the Internal Revenue Code’s provisions on tax-free employer-provided...
View ArticleOn-Premises Fringe Benefits, Part I: Is There Such a Thing as a Free Lunch?
It is no secret that many Silicon Valley employers serve free gourmet meals to their employees—the Wall Street Journal, Bon Appétit magazine, Time, Forbes, and other media sources have reported on this...
View ArticleIRS Acts Quickly to Facilitate Donations for Ebola Victims and Offer Tax Relief
While employers and employees alike are asking questions about the proper workplace response to the Ebola outbreak in West Africa, these same folks are also asking how they can help the victims, their...
View ArticleNew IRS Guidance May Require Amendments to Section 125 (“Cafeteria”) Plans
Many employers permit employees to pay for employer-sponsored health coverage, on a pre-tax basis, under Internal Revenue Code section 125 (“cafeteria”) plans. These plans generally require employees...
View ArticleImpact of Supreme Court’s Recent Actions on Employee Benefits
Did the Supreme Court legalize same-sex marriage? On October 6, 2014, the Supreme Court of the United States denied review of seven petitions challenging federal court of appeal rulings in the Fourth,...
View ArticleIRS Announces 2015 COLA Increases for Dollar Limitations on Benefits and...
On October 23, 2014 the Internal Revenue Service (IRS) announced the cost-of-living adjustments impacting tax-qualified pension plans for 2015. The increase in the cost-of-living index met the...
View ArticleA Snake in the Grass No More? DOL Proposes New COBRA Forms
As part of its continuing efforts to update the sleepier corners of the employee benefits world to conform to the Patient Protection and Affordable Care Act (ACA), the U.S. Department of Labor (DOL)...
View ArticleWill the Star Quarterback Be Sacked by the Taxman?
On March 26, 2014, a regional director of the National Labor Relations Board (NLRB) decided scholarship football players at Northwestern University are employees because they “perform services for the...
View ArticleSame-Sex Marriages and Windsor: IRS Issues Notice on Retirement Plan...
Employers and participants alike have been anxiously waiting for further guidance from the Internal Revenue Service (IRS) on how marriages of same-sex couples will be treated for purposes of qualified...
View ArticleThe Waiting is the Hardest Part: Final Regulations on the PPACA’s 90-Day...
On February 24, 2014, the Internal Revenue Service (IRS), the Employee Benefits Security Administration (EBSA) of the U.S. Department of Labor (DOL), and the U.S. Department of Health and Human...
View ArticleEmployer “Pay or Play” Mandate Final Regulations Issued—Major Impact on...
Like all other employers across the country, educational institutions have been awaiting final rules to determine their compliance strategy for the Affordable Care Act’s Employer Shared Responsibility...
View ArticleSmall Employers Catch a Big Break!
Employers with 50 to 99 employees were granted a break on Monday when the U.S. Treasury Department gave them an additional year to comply with the employer mandate of the Affordable Care Act (ACA)....
View ArticleWill Automatic Gratuities at Restaurants Be a Thing of the Past?
Automatic gratuities for large parties are commonplace in many restaurants, bars, and hotels throughout the country. However, as of January 2014, the Internal Revenue Service (IRS) now classifies...
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Supreme Court Justices Consider Taxability of Certain Severance Pay During...
Yesterday the Supreme Court of the United States heard oral arguments in United States v. Quality Stores, Inc., a case on appeal from the Sixth Circuit Court of Appeals. A circuit court split had...
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At Year End, IRS Issues Guidance On Cafeteria Plan Transitional Rules For...
Finally, some guidance on mid-year cafeteria plan changes that many employers have already permitted in the wake of United States v. Windsor. On December 16, 2013, the Internal Revenue Service (IRS)...
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Avoiding Mistletoe Mishaps, Part V: Are Holiday Gifts, Prizes, Or Parties...
As 2013 comes to an end, we have been considering a number of workplace issues that employers might face at the end of the year and the beginning of the holiday season. In parts one, two, three, and...
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