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No matter how much advance warning is provided or experience garnered, employers and employees are often caught off guard by the devastation and uncertainty natural disasters create. Whether wildfires, hurricanes, tornadoes,...more
Companies with California operations affected by the continued devastation of the fires in the Los Angeles area should keep in mind applicable employment laws when responding to this natural disaster....more
Over the past two weeks, wildfires have caused substantial loss and damage to homes and communities in Los Angeles, California, and the surrounding areas. In the wake of such devastation, employers may seek opportunities to...more
Wildfires continue to rage across Southern California, leveling entire neighborhoods, forcing evacuations for tens of thousands of people, and posing incredible hardship on businesses and their employees...more
Many individuals are in desperate need of funds due to injuries, damage, and other unexpected expenses caused by the ongoing wildfires in Los Angeles. Employers can aid wildfire victims with tax-free payments, paid leave, and...more
On September 28, 2023, the Internal Revenue Service (IRS) issued updated guidance for employers that have adopted or are considering leave-based programs that allow employees to donate sick, vacation, or personal leave to...more
On August 3, 2020, the IRS posted a short set of frequently asked questions for leave-sharing programs which confirm that major disaster leave-sharing programs under IRS Notice 2006-59 can be used for employees who have been...more
As Hurricane Florence makes landfall in the Carolinas, it’s the right time to revisit employer rights and responsibilities during a weather-related emergency or other major disruption. Here are some typical scenarios that...more
Announcement 2017-11 (Announcement) provides that a tax-qualified employer retirement plan may treat a distribution to a current or former employee covered by the Announcement as on account of hardship or an unforeseeable...more
Last week the IRS announced that 401(k) plans and certain similar employer-sponsored retirement plans can make loans and hardship distributions to help victims of Hurricane Harvey....more
Seyfarth Synopsis: The IRS has announced a program that allows employees to donate the value of their vacation, sick time, or other paid time off (“PTO”) for the relief of victims of Hurricane or Tropical Storm Harvey. ...more
It is important for employers to remember that important employee leave issues may arise in the wake of a natural disaster like Hurricane Harvey. Any employer may receive requests for leaves related to Hurricane Harvey and...more
Affected employers will have a variety of wage-hour questions in the aftermath of Hurricane Harvey. The number and scope of the issues raised might well be practically endless. Here we address in very general ways the federal...more