Employee Benefits

News & Analysis as of

An HR Checklist for New Employers: You have Your Ship, and Now You Need Your Crew, How to get Your 'Ship' Together

Starting a business is not always simple. Being an employer carries with it a number of obligations and it is important to know the ropes prior to even hiring your first employee. Below is a condensed HR checklist that...more

Unsecured Creditor Perspectives in Energy Restructurings

This Practice Note provides guidance and advice to unsecured creditors in energy restructurings. This Note specifically addresses restructurings in the oil, gas, and coal industries and the strategies that unsecured creditors...more

Maryland Enacts Mandatory Private-Sector Retirement Program That Impacts Most Maryland Employers

Maryland joins California, Connecticut, Illinois, and Oregon in leading state initiatives to set up state-sponsored retirement plans for employees. The Maryland Small Business Retirement Savings Program and Trust (“the...more

Modifications to Code Section 409A Regulations

On June 22, 2016, the Internal Revenue Service published proposed regulations under Internal Revenue Code Section 409A, which applies to non-qualified deferred compensation plans and arrangements. The proposed regulations are...more

Understanding Singapore’s Employment Act and Its Recent Amendments

As of April 1, 2016, the Singapore Ministry of Manpower is enforcing amendments to its Employment Act (EA), which was originally enacted in 1968 and revised in 2009. The amendments involve enhanced requirements for pay stubs,...more

"New Rules Impact Compensation Arrangements of Governmental and Tax-Exempt Entities"

On June 22, 2016, the IRS published much-anticipated proposed regulations under Internal Revenue Code Section 457 impacting certain plans maintained by state or local governments or other tax-exempt organizations that provide...more

IRS Provides New 409A Guidance; New Proposed Regulations Provide Additional Clarity, Warn of Abusive Practices, and Present...

In Depth - Additional flexibility to use Section 409A exemptions - ..Expanded availability of the rules for transaction-based compensation for stock rights and incentive stock options. The final regulations allow...more

COBRA Notices May Include Additional Information on Exchanges

The Department of Labor (DOL) recently issued an FAQ addressing the inclusion of information about the Health Insurance Exchanges (Marketplace) in COBRA notices. The guidance could be very helpful for employers in directing...more

Employment Law Issues in Mergers and Acquisitions

Last week, Microsoft announced its purchase of LinkedIn for $26.2 billion. This acquisition is interesting for a number of reasons, and is very likely to affect the future of professional social networking. It also got us...more

Transitioning to Coverage: Three Things to Know About the New Transgender Healthcare Regulations

On May 18, 2016, the Department of Health and Human Services (“HHS”) issued final regulations implementing the nondiscrimination provisions of the Affordable Care Act. As we discussed in our March 30, 2016 blog, the rule...more

IRS Issues Regulations Affecting Compensation Arrangements at Tax-Exempt Organizations

On June 21, the IRS issued long awaited proposed regulations under Section 457 of the Internal Revenue Code that affect a broad range of compensation arrangements at tax exempt organizations. If a compensation arrangement is...more

HHS Issues Final Rule on ACA Nondiscrimination in Health Programs and Activities

On May 18, 2016, the Department of Health and Human Services (“HHS”) issued final regulations interpreting the nondiscrimination provisions of Section 1557 of the Affordable Care Act (“ACA”). The rule mainly impacts insurers...more

Small Plan Faces Excessive Fee Challenge

On May 18, 2016, a lawsuit was filed in the Federal District Court in Minnesota alleging various claims arising out of investment and record keeping fees in an employer’s 401(K) plan. The plaintiffs are seeking for the case...more

CPP Agreement in Principle Reached, ORPP Will Not Proceed if Deal is Finalized

The federal government and the provinces, except for Quebec and Manitoba, have reached an agreement in principle to a Canada Pension Plan (CPP) enhancement that will be phased in over seven years beginning January 1, 2019....more

Final Gender Discrimination Rule for Federal Contractors Issued

Federal contractor healthcare plans, leave policies, accommodation practices, gender identity protections, and other employment practices to face increased scrutiny. For the first time in more than 40 years, the US...more

Why Should Hospitals with “Church Plans” Be Concerned Now? - Hospital Industry Viewpoint

Religiously affiliated hospitals and health systems have recently come under attack by private litigants for exercising the right to remain exempt from ERISA requirements. Such hospitals and health systems should assess their...more

CPP Expansion

Retirement savings in this country has been a hot topic of late, and yesterday evening in Vancouver the federal government and (most of) the provinces announced that they have reached a deal to expand the Canada Pension Plan....more

IRS Clarifies that Indirect Owners of Disregarded Entities Are Liable for Self-Employment Tax

The IRS recently released temporary regulations clarifying that an employee of a disregarded entity is liable for self-employment tax if the employee is a partner in the partnership that owns the disregarded entity. See...more

OFCCP Issues Revised Sex Discrimination Rules

On Tuesday, the Department of Labor’s Office of Federal Contract Compliance Programs (OFCCP) finalized revisions to its sex discrimination rules, bringing them in line with current Title VII jurisprudence. The current rules...more

EEOC Issues Sample Wellness Program ADA Notice

As discussed in a prior alert, the Equal Employment Opportunity Commission (EEOC) recently issued final rules providing guidance on the application of the Americans with Disabilities Act (ADA) and the Genetic Information...more

Changes to the Fair Labor Standards Act May Affect Employee Benefits

The United States Department of Labor recently issued a Final Rule updating the Fair Labor Standards Act (the “FLSA”) that includes an increase in the standard salary level and that will take effect December 1, 2016. Under...more

EEOC Issues Final Rules on Wellness Program Incentives Under the ADA, GINA

On May 17, 2016, the Equal Employment Opportunity Commission (the “EEOC”) finalized regulations on wellness program incentives permissible under the Americans with Disabilities Act (the “ADA”), which prohibits discrimination...more

OFCCP Updates Sex Discrimination Guidelines for Federal Contractors

The Office of Federal Contract Compliance Programs issued a final rule yesterday, enforcing Executive Order 11246 and updating its sex discrimination guidelines for federal contractors. Prior to yesterday’s issuance, the...more

New IRS Regulations Subject Certain Partners to Self-Employment Taxes

On May 3, 2016, the U.S. Department of the Treasury issued new temporary and proposed regulations (Temp. Treas. Reg § 301.7701-2T) addressing the tax treatment of partners of a partnership that is the sole owner of an entity...more

Innocents Abroad: Benefit and Compensation Considerations

Carrie: Thank you again for all your help over the past few weeks as we address our concerns with employees going abroad. We previously talked about offer letters and employment agreements. I know you covered some of...more

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