Most folks reading this post are subject to a slew of policies that govern his or her employment. For most of us, workplace policies govern when we come to work, what we do when we get there, when we can leave for the day, when and how we take time away from work, what we …
The Social Security No Match Letter Conundrum for Employers: What to do in Sixty Days?
More than 570,000 No Match letters (NML) have been sent by the Social Security Administration (SSA) starting in late March of 2019 with instructions for the Employer to review the name and social security number (SSN) provided on the W-2 form (Wage and Tax Statement) and to provide any necessary corrections to the SSA with …
Debunking SPD Myths, Part 5: Yes, There Are Reporting Requirements for “Top Hat” Plans
It is well known by employers that nonqualified deferred compensation (“NQDC”) plans that are established to provide unfunded deferred compensation benefits to a select group of management or highly compensated employees (referred to as “top hat plans,” as in the top hat, for example, worn by the “Monopoly Man”) are not subject to the typical …
IRS Expands Self-Correction Procedures for Retirement Plans
Certain qualified retirement plan errors are now easier to fix under the new expanded IRS self-correction procedures. On April 19, 2019, the IRS released the revised Employee Plans Compliance Resolution System (“EPCRS”) under Revenue Procedure 2019-19. EPCRS allows employers of all sizes to identify and correct retirement plan errors under the Self-Correction Program (“SCP”), Voluntary …
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Debunking SPD Myths, Part 4: Know Your Alternative Methods of Distribution for Terminated Participants and Beneficiaries
The summary plan description (“SPD”) and disclosure regulations provided by the Department of Labor (“DOL”) are spread across six regulatory sections. They are voluminous. One section, however, provides an alternative method of compliance for providing retirement plan SPDs and summaries of material modification (“SMMs”) to terminated participants and beneficiaries receiving benefits if certain requirements are …
The Patchwork of State Paid Leave Laws
There are a number of state specific paid leave laws that fall into two main categories: (1) sick leave, which entitles employees who work for covered employers to accrue paid sick leave; and (2) family leave, which entitles employees who work for covered employers to be compensated for attending to family caregiving needs, such as …
Debunking SPD Myths, Part 2: Think That Emailing Your SPD to Employees is Always Enough? Think Again
Most employers are familiar with the requirement to prepare and distribute a summary plan description (“SPD”). Many employers, however, assume that Department of Labor (“DOL”) disclosure requirements are consistent with the practices and needs of the 21st century. Unfortunately, this is generally not the case. Those disclosure regulations have not been updated in more than …
Employment Law Issues Continue to Evolve with Hairstyle, Sex Gossip, and Emotional Outburst Disability Protections
Employment law is constantly evolving and changing to keep up with the evolving workforce and work-related issues. For example, in the last year, we have seen a changing landscape focused on gender bias and discrimination with the Me Too and Times Up movements. While we will continue to see claims, charges, and lawsuits related to …
Avoiding Claims of Citizenship and National Origin Discrimination When Interviewing, Hiring, and Onboarding Foreign Workers
It is illegal to discriminate on the basis of citizenship or national origin in recruiting, hiring, onboarding, or employing workers. Title VII of the Civil Rights Act of 1964 (“Title VII”) as well as the Immigration Reform and Control Act (“IRCA”) impose penalties on employers engaging in discriminatory employment practices. While prohibitions against citizenship and …
Michigan Court of Appeals Holds That Medical Marihuana Act Does Not Prohibit Employers from Rescinding Offers of Employment After Positive Tests
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 …