Daniel N. Janich – Greensfelder, Hemker & Gale, P.C.

This article discusses who is a "contingent worker," the risks posed to an employer's pension and benefit plans, and how a plan sponsor may minimize such risk when such workers are hired. The article includes a handy checklist…more

This article discusses the use of contingent workers, such as independent contractors, leased employees, as well as temporary or seasonal workers, and the legal risks their hire may pose to employers who sponsor pension and…more

The recently enacted American Recovery and Reinvestment Act of 2009 created new COBRA subsidy and disclosure rules for employers. This newsletter provides employers with a full understanding of their new responsibilities and…more

This newsletter provides a succinct summary of what employers must do to comply with Section 409A's documentary requirements before December 31, 2008. Background information on 409A's substantive requirements is included…more

This article addresses the equity interests that may be offered to employees of a limited liability corporation. It also discusses the income tax ramifications of these awards…more

This article discusses the securities issues with which a closely held company should be concerned when considering the issuance of equity compensation or design of an equity compensation program…more

This newsletter discusses IRS bulletin announcing decision to challenge at determination letter stage language that defines part-time, seasonal or temporary employees by reference to their period of service for purposes of…more

This article updates the discussion of repricing strategy in Underwater Stock Options and Repricing Strategy: Is Your Company Drowning in Confusion? and examines the impact of changes to the accounting rules under FAS 123(R)and…more

This newsletter discusses the new automatic rollover rules for mandatory cash outs in qualified retirement plans and the plan design options available to a plan sponsor…more

This article examines the potential consequences arising from a failure to designate a former spouse as the surviving spouse in a Qualified Domestic Relations Order (QDRO). The article, which appeared in the ABA Family Advocate…more