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Employment-at-will offers American employers broad freedom to cut their staff’s terms and conditions of employment, work hours, employee benefits—even compensation, bonuses, commissions and base pay. Indeed, American bosses...more
Given the plethora of recent changes in the employment law landscape, employers probably made reviewing compliance checklists a New Year’s resolution for 2013. From hiring employees, to training them, to auditing existing...more
On January 9, 2013 it was reported in thecostaricanews.com that the Costa Rican government has announced a new aggressive policy to attract foreign investment. According to the article, the government of Costa Rican’s...more
Although human resources professionals are not always recognized for their efforts during a corporate acquisition, the work which they do behind the scenes can often make the difference between an acquisition succeeding or...more
As indicated in the companion article written by Candice Pinares-Baez, January begins the hiring season for most schools. Job fairs, conferences, and recruiting are in full force. It is also the time to take a look at your...more
It is standard practice that employment agreements condition payment of severance benefits or other separation compensation on the employee executing a general release of claims against the employer. However, unless...more
Severance agreements and employment contracts with release of claims provisions may violate 409A of the Internal Revenue Code. Bad release provisions may be fixed, penalty-free, before December 31, 2012.
The Treasury Department and the IRS have provided favorable transition relief for correcting arrangements that impermissibly condition the payment of nonqualified deferred compensation on a service provider's completion of...more
December 31, 2012, is the deadline for correcting certain errors in the written provisions of nonqualified deferred compensation arrangements that provide payments that are contingent on the recipient’s execution of a release...more
Employers should review plans and agreements subject to Internal Revenue Section Code 409A before the end of 2012. That’s when transitional relief afforded by the Internal Revenue Service expires for deferred compensation...more