In This Issue:

- A.F.L.- C.I.O. Seeks to Lure Nonunion Workers to Boost Ranks

- Appeals Court Affirms Unions Can Organize Smaller Units

- IRS to Begin Classifying Automatic Gratuities as Taxable Wages

- More Companies Tying Workers' Pay to Performance of Company

- Some Companies Offering to Help Parents Contribute to 529 Plan

- America's Biggest Corporations Shifting Retirees to Exchanges

- More Firms Cutting Off Health Coverage for Some Workers' Spouses

- Small Employers Concerned Over H-1B Visa Shortage

- Excerpt from A.F.L.-C.I.O. Seeks to Lure Nonunion Workers to Boost Ranks:

Richard L. Trumka, the president of the A.F.L.-C.I.O., has a bold plan to reverseorganized labor's long slide: let millions of nonunion workers -- and perhapsenvironmental, immigrant and other advocacy groups -- join the labor federation. Whenthe labor federation holds its convention in Los Angeles, he will ask its delegates for agreen light to pursue these ambitious reforms.

Please see full E-Note below for more information.

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IRS
Tax

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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