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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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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 …
For those keeping track, there are a number of different (yet somewhat similar) tests agencies and courts use to determine whether a worker is an employee or an independent contractor. For example, there is the Right-to-Control Test that the Internal Revenue Service uses for federal tax purposes, which is not to be confused with the …
Section 45S of the Internal Revenue Code (“Code”), added to the Code by the Tax Cuts and Jobs Act of 2017, establishes a general business credit for an employer who provides paid family and medical leave to qualifying employees. The credit would partially offset the cost of the paid leave, however, it is available only …
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Relevant Background Regarding Joint Employer Status Joint employer status continues to be a major issue at all levels of the debate, including with the National Labor Relations Board (NLRB) and federal and state courts. This is highlighted by the recent conflict that arose in December 2018 with the D.C. Circuit’s decision in Browning-Ferris Industries of …
In a dispute involving a non-compete agreement with three former employees, the U.S. Court of Appeals for the Sixth Circuit recently upheld a district court decision to award attorneys’ fees to the employer even though there was never any final determination of liability with respect to the non-compete agreement. In Kelly Services, Inc. v. De …
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On November 30, 2018, the United States Court of Appeals for the Sixth Circuit, in a published decision, offered guidance to employers regarding the Americans with Disabilities Act’s (“ADA”) “interactive process” and what conduct may render the employer liable under the ADA. In Brumley v. United Parcel Service, Inc., 909 F.3d 834 (6th Cir. 2018), …
As the impasse continues regarding government funding, E-Verify employers are left with an ongoing challenge to keep track of Forms I-9 that they must complete or update timely, but are unable to access their E-Verify accounts to create the required new cases or make necessary modifications or updates. On December 22, 2018, E-Verify became inaccessible …
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Employers want a happy workforce; that’s a given. But there are certain things that employers do to further that goal that might as well be a present tied with a bow for a plaintiff’s attorney after an employment relationship sours. Below are some tips to help avoid making a potential plaintiff’s attorney’s day merrier and …
The IRS announced cost of living adjustments affecting dollar limitations for employer plans for tax year 2019. The IRS issued technical guidance detailing these items in Notice 2018-83, in addition to previous guidance in Rev. Proc. 2018-30. Many, but not all, of the limitations will change because the increase in the cost-of-living index met the …