California Employment News: Considerations for Employment Termination (Podcast)
California Employment News: Considerations for Employment Termination
Work This Way: A Labor & Employment Law Podcast | Episode 9: Best Practices for Employers with John Saxon, Plaintiff’s Labor & Employment Attorney
#WorkforceWednesday: Termination Meetings on the Record - Employment Law This Week®
What's the Tea in L&E? Professional Breakup Advice: Convey Your Reason for Separation (or Termination)
Patient Steering and Charting
Employers: Benefits Considerations Post-Pandemic [More with McGlinchey Ep. 3]
I-21 – Sexual Harassment (Still), Political Tweeting, and Intersectional Discrimination
Episode 24: EEOC Commissioner Chai Feldblum Part I: Employers' "Superstar Harassment" Problem
I-17 – Engaging Your Employees in Today’s Workplace, Featuring Rick Turner at Whirlpool Corporation
I-16 – Kneeling, Indefinite Leave, DC Updates, Non-Compete Consideration, and Pretty as a Protected Class
K&L Gates Triage: Avoiding the Risks Associated with Mandatory Vaccination Programs
I-13 – Policies, Policies, Policies, and Microchips Embedded in Employees
Day 22 of One Month to Better Compliance Through HR-10 Questions to Better Operationalize Compliance
Day 15 of One Month to Better Compliance Through HR-Employment Separation Issues
Episode 11: Legal and Business Issues Stemming From Employees' Out-of-Work Conduct
Warning Signs that Signal You Might be Terminated from Your Job
Friedman: Abramson Dismissal a 'Teachable Moment' for Companies
What is Wrongful Termination in Arizona?
Protecting Trade Secrets When Employees Depart
The Tax Court recently ruled that a new partnership (“New Shoals”) that is deemed to form on a technical termination may use a taxable year that starts on the date of the termination of the old partnership (“Old Shoals”),...more
As we approach the deadline for paying federal individual income taxes and, generally, for filing the returns on which such taxes are determined, some of you may be recalling how the Inflation Reduction Act of 2022...more
Here is what we cover in this issue of Employment Law Reporter Autumn 2023: • The U.S. Court of Appeals for the Second Circuit has affirmed a decision by the U.S. District Court for the Southern District of New York...more
A recent decision of the Second Circuit Court of Appeals protects discretionary decisions by plan administrators and illustrates the application of the definition of an “involuntary separation from service” under section 409A...more
Under the American Rescue Plan Act of 2021 ("ARPA"), a 100% COBRA subsidy is available to qualified beneficiaries who lose coverage due to an involuntary termination of employment or reduction in hours. The subsidy is...more
On May 18, 2021, the Internal Revenue Service published guidance in the form of a series of 86 questions and answers (“FAQ”) that address the American Rescue Plan Act of 2021’s (“ARPA”) continuation health coverage in the...more
Our Employee Benefits & Executive Compensation Group summarizes the IRS’s 86 Q&As about the COBRA premium assistance subsidy and offers takeaways employers can use to guide their path ahead of the May 31 deadline....more
In much-anticipated guidance, the Internal Revenue Service has offered its insight on the implementation of the COBRA temporary premium subsidy provisions of the American Rescue Plan Act of 2021 (ARPA) in Notice 2021-31...more
As we previously explained in our prior blogs, both here and here, on the new COBRA subsidy rules, the American Rescue Plan Act of 2021 (“ARPA”), includes a 100% COBRA premium subsidy for periods of coverage occurring between...more
With the publication of Revenue Ruling 2020-23, the IRS completed a cycle of helpful guidance regarding the termination of 403(b) plans that began with the publication of regulations under Code Section 403(b) in 2007. Revenue...more
COVID-19 has forced many employers to reduce their workforce through furloughs or layoffs. These reductions may cause employers to experience a partial plan termination of their qualified retirement plans, which requires 100%...more
During the COVID-19 crisis, many employers have had to make difficult employment decisions, including large scale furloughs and layoffs. One employee benefits issue that impacts employers who have reduced their workforces is...more
• The recent Tax Cuts and Jobs Act of 2017 (the Act), enacted on Dec. 22, 2017, contains a few rules that will impact benefit administrators. • This client alert focuses on changes made to the tax treatment of plan loan...more
“Neither a borrower nor a lender be...” or at least, if you insist on borrowing (and we understand the appeal), we are here to help you stay abreast of the new rules on deducting interest. BACKGROUND/PRIOR LAW - Interest...more
BACKGROUND/PRIOR LAW - PartnershipUnder IRC § 708(a), a partnership is considered as a continuing entity for income tax purposes unless it is terminated. Given the proliferation of state law entities taxed as partnerships...more
On June 22, 2016, the Internal Revenue Service (IRS) issued proposed changes to the regulations under the Internal Revenue Code (Code) §409A. The Code intends to clarify or modify a wide range of very restrictive rules...more
Editor's Overview - In this month’s newsletter, our colleagues focus on two sets of legislative updates. First is a discussion of the IRS’s proposed Treasury Regulations prescribing rules under Section 457 of the...more
Last week we examined the reporting challenges associated with employee terminations, changes in status, and breaks in service under the monthly measurement method. As we explained, “[t]he final regulations under Code § 4980H...more
As we noted in a previous post, the recently issued final 2015 Instructions for Forms 1094-C and 1095-C changed certain of the rules relating to the reporting for offers of COBRA coverage where the COBRA qualifying event...more
The IRS recently announced that severance payments are taxable wages under FICA, and thus employers who seek tax refunds on those payments will be denied. The IRS’s position reflects the United States Supreme Court’s ruling...more
On December 16, 2013, the Tax Court decided a case that sheds important light on the meaning of the term “substantial risk of forfeiture” under section 83 of the Internal Revenue Code of 1986, as amended (the “Code”). The...more