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Election results and the Affordable Care Act – What can employers do now?
Our Employee Benefits & Executive Compensation Group highlights changes that will make it less burdensome in 2025 for plan sponsors to file Forms 1095-B and 1095-C under the Affordable Care Act....more
After multiple rounds of rulemaking that saw more than 1,600 comments submitted by nearly 600 individuals and businesses, the Maine Department of Labor, on December 4, 2024, approved and published the final rules for Maine’s...more
Dutch law prohibits employers from paying full-time employees differently—i.e., more favorably—than part-time employees, unless the difference in pay can be objectively justified. This is not readily the case, however....more
Although the SECURE 2.0 Act of 2022 (SECURE 2.0) was enacted nearly two years ago, and many of its changes have already been implemented, some SECURE 2.0 provisions have yet to take effect. This article provides an overview...more
In November 2023, the IRS issued proposed regulations addressing the SECURE 2.0 long-term part-time (LTPT) employee eligibility requirements applicable to 401(k) plans knowing that further guidance would be needed to explain...more
August 1 is the deadline for broadcast stations licensed to communities in California, Illinois, North Carolina, South Carolina, and Wisconsin to place their Annual EEO Public File Report in their Public Inspection File and...more
June 1 is the deadline for broadcast stations licensed to communities in Arizona, the District of Columbia, Idaho, Maryland, Michigan, New Mexico, Nevada, Ohio, Utah, Virginia, West Virginia, and Wyoming to place their Annual...more
Nearly once a week, I receive a frantic call or email from a current or potential client who has received a proposed or final assessment from the IRS related to Affordable Care Act (“ACA”) reporting. So-called “Applicable...more
Last week, the Department of Labor (“DOL”) announced its long-awaited final rule raising the minimum salary that certain employees must earn in order to be exempt from overtime pay under the Fair Labor Standards Act (“FLSA”)....more
Effective March 20, New York City will allow “any person” to bring a private right of action for violations of the Earned Sick and Safe Time Act. As a result, New York City employers are encouraged to review their safe and...more
We are well into the Affordable Care Act (“ACA”) information reporting season. Forms 1095-B/1095-C must be provided to employees by March 1, 2024, and the deadline for electronic transmittal of Forms 1094-B/1094-C to the IRS...more
On November 24, 2023, the Internal Revenue Service (IRS) proposed long-awaited regulations providing guidance on the required coverage of long-term, part-time employees (LTPTEs) under the Setting Every Community Up for...more
The Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0) requires plans to permit employees who work at least 500 hours but less than 1,000 hours in three consecutive 12-month periods to make elective...more
Changes in supervision may result in fresh ways of doing things. Certain rules that were never fully enforced may now come to the forefront. Can a new supervisor’s radical change in a long-term employee’s performance rating...more
In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more
In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Following the...more
In 2021, the Corporate Transparency Act (the “CTA”) was enacted into U.S. federal law as part of a multi‑national effort to rein in the use of entities to mask illegal activity. The CTA directs the U.S. Department of the...more
On November 27, 2023, the IRS published proposed regulations clarifying the rules for long‑term, part-time employees (“LTPT employees”). The new rules — long-awaited since enactment of the SECURE Act in December 2019 —...more
Annual EEO Public File Report- Radio and television station employment units (SEUs) located in Alabama, Georgia, Colorado, Minnesota, Montana, North Dakota, South Dakota, Connecticut, Maine, Massachusetts, New Hampshire,...more
Depending upon many different factors, a state-wide minimum wage has been established for healthcare workers in California which will be phased in over time. On October 13, 2023, Governor Newsom signed Senate Bill (SB) 525,...more
The U.S. Department of Labor (DOL) has issued a new proposed rule to increase the minimum salary requirements for the “white collar” exemptions (executive, administrative, and professional) from minimum wage and overtime pay...more
The employee benefits 2024 open enrollment season is quickly approaching and, with newly released IRS guidance, employers should be careful to ensure the health plan they offer employees is considered affordable. According to...more