On February 19, 2019, the Michigan Court of Appeals held that an employer does not violate Section 4 of the Michigan Medical Marihuana Act (“MMMA”) when it rescinds a conditional offer of employment based upon a positive drug test. In Eplee v City of Lansing, unpublished opinion per curiam of the Court of Appeals, issued …
The Top 5 Things to Know if You Are New to 401(k) Benefits Administration
As an advisor to many 401(k) plan sponsors, I have been asked occasionally what advice I would give to a person who is relatively new to retirement plan administration. While some aspects of administration may only be learned through experience, here are my top 5 things to understand about plan administration. 1. Identify the service …
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The IRS and the FICA, FUTA and Federal Income Tax Traps for Employers with Non-Resident Alien Employees
With all of the payroll complexities that employers face, it is no surprise that a special set of rules that applies to only a small category of employees is frequently overlooked. Often, to the surprise of payroll and human resources staff, special Federal Insurance Contributions Act (“FICA,” composed of Social Security and Medicare taxes), Federal …
The Sixth Circuit Declares Tennessee’s Punitive Damages Cap Unconstitutional
In December 2018, the U.S. Court of Appeals for the Sixth Circuit held that Tennessee’s cap on punitive damages was unconstitutional. This cap came into effect when Tennessee Governor Bill Haslam signed the Tennessee Civil Justice Act (the “Act”) which, among other things, capped the amount of punitive damages a plaintiff can recover in civil …
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Global Talent Stream: Fast-Track Work Permits to Fuel Canada’s Innovation Strategy
The Global Talent Stream is a two-year pilot program of Employment and Social Development Canada (ESDC) and Immigration, Refugees and Citizenship Canada (IRCC) that commenced on June 12, 2017. It allows skilled workers with arranged employment in recognized “in-demand” occupations, or who have been referred to the program by designated referral organizations, to obtain work …