News & Analysis as of

The Affordable Care Act—Countdown to Compliance for Employers, Week 36: Hacking the Affordable Care Act’s $100/Day Penalties for...

Particularly with the issuance of final regulations under the Affordable Care Act’s employer shared responsibility rules, employers have been concerned—justifiably—with the pay-or-play penalties. ...more

The Headache of Plan Loans

They often say that the road to hell is paved with good intentions. I don’t know who said it first (I heard it was originated with St. Bernard, the saint, not the dog), but perhaps they were a 401(k) plan sponsor that had a...more

Do Your Qualified Retirement Plans Recognize Same-Sex Spouses as of June 26, 2013?

The IRS has published Notice 2014-19 and related FAQs regarding the application of the Supreme Court’s decision in United States v. Windsor and Rev. Ruling 2013-17 to qualified retirement plans. All retirement plans should be...more

The EEOC's Latest Target – Severance Agreements

Employers have long offered employees severance or other post-employment benefits in exchange for a waiver and general release of claims. Agreements of this kind often help make a difficult separation somewhat easier. By...more

U.K. Law for the U.S. Employer, Part I: Basic Principles, Contracts, and Minimum Benefits and Rights

The United Kingdom’s and the United States’ employment laws differ in a number of ways. This three-part blog series summarizing U.K. employment laws will introduce U.S. employers to key concepts of the U.K. law that may be...more

Employee Plans Compliance Resolution System Q&A

Introduction: To encourage employers to provide a tax qualified retirement plan, and to encourage employees to participate in such retirement plans, the Internal Revenue Code ("IRC") provides tax incentives to both...more

The Affordable Care Act—Countdown to Compliance for Employers, Week 43: Coordinating the 3-Month Delay under Employer Shared...

So much attention has been paid to the issuance of the final employer shared responsibility regulations that some might have missed the news that final regulations were recently issued under another of the Affordable Care...more

2013 Employment Law Growing Pains

Every year there are developments in employment law that challenge accepted norms of practice and require creative workable solutions. In particular 2013 had several areas that caused some of these “growing pains,” including...more

Act Now Advisory: New York City Council Expands Scope of Paid Sick Time Law

On February 26, 2014, the New York City Council ("City Council") voted to expand the City's paid sick leave law, the Earned Sick Time Act ("ESTA"). In a 46-to-5 vote, the City Council passed an amendment to the ESTA requiring...more

Employee Benefits Developments February 2014

RULINGS, OPINIONS, ETC. - IRS Issues Guidance on Expanded In-Plan Roth Rollover Rules - The Small Business Jobs Act of 2010 enacted rules under which 401(k), 403(b), and governmental 457(b) plans may provide for...more

SuperVision Today - February 2014

Notes from the Chair and Executive Editor - The year 2014 marks Spilman Thomas & Battle's 150th anniversary. While we pause to reflect on our first 150 years, we are also looking forward to how we will create our next...more

Employee Benefits Checklist

Employers that offer an array of benefits to their employees have done so often to keep their compensation packages competitive in the marketplace. Offering retirement and certain fringe benefit programs can be particularly...more

Status of Target Benefit Plans in Quebec [Video]

Julien Ranger - Associate with Osler's Pensions & Benefits team discusses the status of Target Benefit Plans in Quebec, Canada....more

District of Columbia Greatly Expands Paid Sick Leave Coverage, Enforcement, and Penalties with Amendments to the Accrued Sick and...

The District of Columbia is poised to implement sweeping new amendments to the Accrued Sick and Safe Leave Act of 2008. The amendment, entitled the Earned Sick and Safe Leave Amendment Act of 2013 (the "Act"), has been...more

Issues Experienced With Telecommuting Employees In The Financial Industry

Telecommuting has become a popular work option for many financial industry employers. Generally, such a program allows employees to perform some or all of their job duties at a location other than the employer's...more

Mistakes a Plan Sponsor Should Correct Before an IRS/DOL Audit

I have been in the retirement plan business for over 15 years and I have met too many plan sponsors who don’t care that their plan isn’t being run correctly. What makes them eventually care is when they are audited by the...more

Small Employer Coverage Under the Affordable Care Act

The Affordable Care Act (ACA) does not require small employers to offer health coverage to their employees. If coverage is offered, however, the coverage must meet ACA requirements. The only exception is for grandfathered...more

The Law Firm Review - February 2014

The Plan Checklist That Every Retirement Plan Sponsor Needs. Question that plan sponsors should have answers for. While they don't have a book called Retirement Plan Sponsorship for Dummies, they should....more

February and March 2014 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Does Your Wellness Plan Need a (Legal) Check-Up?

Wellness plans must comply with complex final regulations that were issued last year by the Departments of Labor, Health and Human Services, and the Treasury (collectively, the “Departments”). To help plans from falling off...more

New Year Means New Laws for Public Employers in California

Like death and taxes, new employment laws are inevitable with each new year. In 2014, public employees are facing a bevy of new laws, including those that address leave, discrimination and retirement benefits and those that...more

2014 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties and excise taxes. To...more

Hiring/On-boarding Checklist

For entrepreneurs starting a new business, the focus often is on developing the products or services being offered by the business and, maybe, financing for getting (and keeping) the business off the ground. Yet, regardless...more

Federal District Court Tosses $450 Million Retiree Health Care Suit Against GM

A federal district court in Michigan dismissed a breach-of-contract suit against General Motors over a $450 million payment for retiree medical benefits. Int’l Union, UAW v. Gen. Motors, LLC, No. 10-11366, 2013 U.S. Dist....more

Recent Australian Privacy Reforms Will Significantly Impact Offshore Share Incentives For Australian Employees

The changes to the Privacy Act 1988 (Cth), including the introduction of the new Australian Privacy Principles (APPs), significantly increase the obligations imposed on an offshore parent or related entity that collects or...more

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