CORONAVIRUS (COVID-19) PRECAUTIONS FOR EMPLOYERS

It is now impossible to avoid the reality that the coronavirus disease 2019 (COVID-19, the “coronavirus”), is a “public health emergency of international concern,” according to the Centers for Disease Control and Prevention (“CDC”).[i] As of publication, the coronavirus is not spreading in the community in the United States.[ii] The CDC reports that the immediate …

In Surprising Memo, IRS Concludes There is No Statute of Limitations on Affordable Care Act “Pay or Play” Taxes: What Steps Employers Should Take Now

In an unexpected memo from the IRS, the Office of Chief Counsel has concluded that the filing of Affordable Care Act (“ACA”) returns does not start the statute of limitations on the Employer Shared Responsibility Payments (“ESRP”) that may be owed by employers with 50 or more full-time (or equivalent) employees. ESRP is also commonly …

The Affordable Care Act Reporting Requirements Still Loom: Last-Minute Compliance Tips for Paper and Electronic Filers

As we reminded employers back in December, the IRS has extended the Affordable Care Act (“ACA”) deadline for health plan sponsors to furnish individuals IRS Forms 1095-B and 1095-C until March 2, 2020. However, it did not extend the due date for filing the 2019 Forms 1094-B, 1095-B, 1094-C, or 1095-C with the IRS. Those …

The NLRB Returns to Pre-Obama-Era Board Standards in Two Significant Decisions

On December 16, 2019, the National Labor Relations Board (NLRB or Board) issued two significant decisions overruling Obama-era NLRB decisions. Both decisions were 3-1 with the three Republican appointees, Chairman Ring, Member Kaplan, and Member Emanuel joining in the majority, and the Democrat appointee, Member McFerran, writing a dissent. In Caesars Entertainment d/b/a/ Rio All-Suites …

Risky “Business”: A Refresher on Permissible (and not so permissible) Activities in B-1 Business Visitor Classification

Have you ever had any foreign nationals “visit” your company from one of your entities outside the U.S.?  Did you help the foreign national visitor fit right in and seem like part of your team and like any other employee?  Did you allow him/her to conduct their regular activities in the same way they do …