Read need-to-know updates, commentary, and analysis on Labor & Employment issues written by leading professionals.
Global Immigration Solutions for Multinational Businesses
Navigating the New OFCCP Regulations on Affirmative Action Obligations: Make Sure Your Organization is Ready
What is at will employment law?
Structuring Compensation Programs – Interview with David Lagasse, Member, Mintz Levin
Executive Compensation Packages – Interview with David Lagasse, Member, Mintz Levin
What Employers Need to Know about Obesity in the Workplace
Is an Honor Vacation Policy Right for My Company?
Corporate Criminal Liability – Interview with Bridget Rohde, Member, Mintz Levin
The Affordable Care Act & the Impact on the C-Suite – Interview with Alden Bianchi, Member, Mintz Levin
The Affordable Care Act: The Structure of Health Plans – Interview with Alden Bianchi, Member, Mintz Levin
Employer Social Media Policies – Interview with Mitch Danzig, Member, Member, Mintz Levin
Employer Issues: Trade Secrets & Class Action Lawsuits – Interview with David Barmak, Member, Mintz Levin
Social Networking: New Risks & Opportunities at Work
PODCAST - Inside Law - Defense of Marriage Act
Unpaid Internships: Are They Legal?
Zimmermann: Law Firm Partner Layoffs Should Be Routine
Social Media At Work - What's Allowed and What Isn't? PODCAST - Inside Law
Businessweek Reporter: BigLaw Is "Crash Landing"
[Legal Perspective] When Is It NOT Okay to Delete Your Social Media Account?
Social Media Law Report - Who Owns Your LinkedIn Account, FTC Guidance on Social Ads, More...
In this presentation:
- United States v. Windsor
- IRS Revenue Ruling 2013-17
- IRS FAQs
- IRS Notice 2013-61
- Correction of employment tax overpayments for health and other fringe...more
California Governor Jerry Brown signed into law AB1173 on Oct. 4, 2013, reducing the California 409A tax penalty from 20% to 5% for taxable years beginning January 1, 2013. The bill, a victory for California businesses and...more
In what seems like a lifetime ago, the IRS provided eligible plan sponsors until December 31, 2009 to adopt a written plan under which they would maintain their existing Section 403(b) arrangements. A 403(b) plan is a...more
On August 29, 2013, the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17, which answers many questions raised by the Supreme Court’s ruling in United States v. Windsor earlier this summer. In Windsor, the Court...more
In this presentation:
- The Exchanges and The Subsidies
- Preparing for the Employer Mandate
- Employer Strategies
- Other Fees and Market Reform
- Excerpt from: The...more
The Internal Revenue Service recently announced it was conducting “compliance checks” of Section 457(b) plans. This newsletter discusses what those compliance checks involve as well as the steps Section 457(b) plan sponsors...more
The Internal Revenue Service (IRS) has released a final report (the “Report”) summarizing its findings from a study focused on the level of compliance by tax-exempt colleges and universities with respect to unrelated...more
Recently the Employee Plans Compliance Unit (EPCU) of the Internal Revenue Service completed an informal compliance check of 401(k) plans conducted via an extensive written questionnaire sent to plan sponsors. ...more
Sponsors of 457(b) plans may receive questionnaires aimed at identifying noncompliance issues.
On June 3, the Employee Plans Compliance Unit of the Internal Revenue Service (IRS) announced the creation of its Section...more
On May 8, 2013, the House Ways and Means Subcommittee on the Oversight of Tax-Exempt Organizations held a hearing on the College and University Compliance Project Final Report (“Final Report”) issued by the IRS on April 25,...more
On April 25, 2013, the IRS released its College and University Compliance Project Final Report, which updates the interim report issued in 2010. ...more
The IRS announced it is nearing completion of a five year long compliance project involving tax-exempt colleges and universities. The project, which began with questionnaires to 400 randomly-selected institutions, focused on...more
403(b) retirement plans are similar to 401(k) plans, but the employers who may establish 403(b) plans are limited to public schools, certain tax exempt employers (including religious and charitable...more
IRS Addresses Issues of Unrelated Business Taxable Income and Executive Compensation in Colleges and Universities Compliance Project Report -
On April 25, 2013, the Internal Revenue Service (IRS) released its Final...more
In the last two weeks, both the IRS and Congressional officials announced major milestones in the increasing regulatory focus on colleges and universities.
First, the IRS emphasized misreported taxable income and...more
Report offers lessons for many tax-exempt organizations on unrelated business taxable income and executive compensation....more
Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan documents. ...more
A recent report of the IRS’ Exempt Organizations (EO) division provides the results of a multi-year audit of tax-exempt colleges and universities regarding their compliance with IRS reporting requirements. The report focuses...more
Just a few weeks before many tax-exempt organizations file their annual Form 990, the IRS yesterday released its final report on the Colleges and Universities Compliance Project, which it had initiated in 2008 by sending...more
Final Internal Revenue Code Section 403(b) regulations issued December 31, 2009 require that plan sponsors adopt written 403(b) Plan documents. A 403(b) Plan is a form of defined contribution retirement plan that may only be...more
What happens if a tax-exempt organization becomes ineligible to sponsor a Section 403(b) Plan because it loses its exempt status under Internal Revenue Code Section 501(c)(3)? As an example, loss of tax-exempt status may...more
Recognizing that the requirement to have a detailed written plan document for a 403(b) retirement plan was a new and arduous task for many non-profit entities who sponsored such plans, the IRS has now published favorable...more
Beginning in 2014, large employers will be subject to a potential tax penalty under the “shared responsibility” provisions of the Affordable Care Act’ (“ACA” or “Obamacare”). This is commonly known as the “play or pay”...more
Many practitioners have been anxious to leaf through regulations to confidently determine whether an organization is a “functionally integrated” or “non-functionally integrated” Type III supporting organization, and the...more
Due to Hurricane Sandy’s impact, the Internal Revenue Service (IRS) has extended various tax filing and payment deadlines that occurred starting in late October.
Affected individuals and businesses have until February 1,...more