Employee Benefits

News & Analysis as of

Practical Advice for Compliance with Recent Amendments to the Internal Revenue Code Section 162(m) Regulations

The recent amendments to the Section 162(m) regulations largely follow the changes set forth in the proposed regulations issued in 2011, clarifying two exceptions from the Section 162(m) tax deductibility limit...more

From Hiring To Firing: A Basic Guide To The Thai Employment Law Life Cycle

Recruitment - Recruiting in Thailand is often done through database recruitment, licensed headhunting firms, or by placing advertisements in newspapers and various media or on the internet. With regards to hiring of new...more

More ERISA Complications

In passing the Employee Retirement Security Act of 1974 (“ERISA”), Congress sought to make it as easy and economical as possible for employers to provide benefits to their workers; for example, pensions, health insurance,...more

IT companies in São Paulo State: act by April 30 to open mandatory profit-sharing negotiations

The current collective bargaining agreement applicable to IT companies based in São Paulo, signed on January 30, 2015 (CBA), includes an obligation for employers to send a request to the workers' union to open negotiations to...more

Mandatory Provident Fund in Hong Kong: What is on the Horizon?

The Mandatory Provident Fund Schemes (Amendment) Bill 2014 (“Bill”) was passed by the Legislative Council in January 2015 to amend the Mandatory Provident Fund Schemes Ordinance (“MPFSO”) and its subsidiary legislation. Some...more

From Hiring to Firing: A Basic Guide To The Japanese Employment Law Life Cycle

Hiring: As a general rule, employers in Japan can freely determine the person they would like to hire as an employee, provided that discrimination on the basis of certain protected categories is not permitted. Employees...more

From Hiring To Firing: A Basic Guide To The Chinese Employment Law Life Cycle

HIRING - For many employers, the key to having a productive and high-performing workforce is recruiting the right people to start with. However, it is important for employers to be aware that even before an employee...more

From Hiring To Firing: A Basic Guide To The Singapore Employment Law Life Cycle

In Singapore, we are restricted for regulatory reasons (as are most international/foreign registered law firms) from practising local law. This means that if a matter needs advice on any Singapore law issues we will arrange...more

Locke Lord QuickStudy: IRS Changes Retirement Plan Correction Program (EPCRS)

The Internal Revenue Service (IRS) recently issued two revenue procedures that modify the Employee Plans Compliance Resolution System (EPCRS). EPCRS sets forth the various correction programs and correction methodologies for...more

Australia: Perth Glory suspended, fined and going to Supreme Court

Perth Glory have been fined $269,000 and ejected from the finals series of the A-League after being found guilty of salary cap breaches....more

Shared Parental Leave in the UK

Is it good to share? New Shared Parental Leave (SPL) and Statutory Shared Parental Pay (ShPP) rules allow eligible employees to share up to 50 weeks' leave and 39 weeks' pay in the year following a child's birth or...more

Employment Flash - March 2015

In This Issue: - Supreme Court Rejects Sixth Circuit Yard-Man Vested Benefits Presumption - Supreme Court Revives Pregnancy Discrimination Light Duty Case - NY Wage Theft Protection Act Amended - Senate...more

Case Alert: Employee Benefits Insurance – Does Coverage Apply to Employees Working Overseas?

What happened? In Rai v Legal & General Assurance Society [2015] EWHC 170, the English High Court decided that coverage was not available under an employee benefits insurance policy due to the operation of an exclusion in...more

The Sixth Circuit Vindicates the Fourth and Eleventh.

The en banc Sixth Circuit reaffirmed what the Fourth and Eleventh Circuits knew all along. Ever since Cigna v.Amara, 131 S. Ct. 1866 (2011), in which the United States Supreme Court provided fresh theories (e.g.,...more

2014 Pension Plan Regulatory Highlights

The start of the new year is as good a time as any to look back at some of the employee benefits regulatory developments of 2014 that were not previously covered in this column. Originally published in Employee Benefit...more

Be Global - A look ahead to key international employment law developments expected in 2015

In This Issue: - ASIA PACIFIC: - Australia: Gender Equality Reporting Update - China: Predicted Increase in Collective Bargaining - China: Compliance with 10% Cap on Dispatch Workers - Hong Kong:...more

ISS Releases Four Sets of FAQs, Glass Lewis Provides an Update, and FASB and IASB Make Certain Decisions Relevant to Equity...

Proxy advisory firms Institutional Shareholder Services (ISS) and Glass Lewis have both released updates to their policies that outline how they will form recommendations to shareholders on how they should vote on governance,...more

Be Careful What You Promise Employees Who Leave Your Employment

Clients sometimes like to ease the transition for employees who are retiring or whom the client would like to encourage to leave. One strategy is to continue the employee “on payroll” for a period of time with the expectation...more

Seller Beware: Eighth Circuit Finds Insurer Potentially Liable for Enrollment Mistakes of Employer

In Silva v. Metropolitan Life Insurance Company, 762 F.3d 711 (8th Cir. 2014), the Eighth Circuit joined a number of other circuits in recognizing equitable remedies of reformation and surcharge based on a breach of fiduciary...more

ERISA: Sometimes A Government Employee’s Benefits Could Be Governed By ERISA?

You already know that employee benefit plans established by governmental entities are exempt from ERISA. But ERISA might apply if the employee benefit for the government employee is established through an association....more

White House Budget Recommends Elimination of in-Plan Roth Rollovers of After-Tax Contributions

As reported, the Internal Revenue Code currently permits a plan design that allows plan participants to convert non-Roth after-tax contributions to Roth contributions through in-plan Roth rollovers. This design would allow a...more

Illinois Enacts Secure Choice Savings Program

On January 4, 2015, outgoing Illinois Governor Patrick Quinn signed The Illinois Secure Choice Savings Program Act, requiring any business in operation for at least two years that has 25 employees or more in Illinois, and...more

Medical Insurance Premium Reimbursement — A Brief Reprieve for Small Employers

Some employers – particularly smaller ones – have assisted their employees to obtain health insurance by reimbursing them for the cost of insurance they purchase in the individual market. Does this practice satisfy the...more

Does Your Employee Incentive Plan Create an Early Pay-Out and Exit for Key Employees at the Owners’ Expense?

Business owners have at their disposal a variety of employee incentive compensation tools to attract and retain talent. In terms of employee incentive plan design, business owners work to strike a balance between...more

Same - Sex Marriage and the Workplace

Alabama's recent news headlines have been dominated by the subject of same-sex marriage. There are very strong opinion on both sides of the issue, and Alabama has now joined the long list of states involved in litigation...more

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