News & Analysis as of

Employees Part-Time Employees

Constangy, Brooks, Smith & Prophete, LLP

Three PTO Policy Tips to Give Employers a Breezier Summer

We’re already halfway through the summer, and employees who haven’t done so are closing their laptops and heading to the shore to soak up some well-deserved vacation sun. Paid Time Off can be a fantastic tool for employee...more

CDF Labor Law LLP

California Labor Enforcement Agency Clarifies Sick Leave Rule

CDF Labor Law LLP on

Effective January 1, 2024, California law requires employers to provide employees at least forty (40) hours or five (5) days of Paid Sick Leave (PSL) per year, up from 24 hours/3 days in previous years....more

Verrill

ACA Compliance When Employees Move from Full-Time to Part-Time Mid-Year

Verrill on

We are well into the Affordable Care Act (“ACA”) information reporting season. Forms 1095-B/1095-C must be provided to employees by March 1, 2024, and the deadline for electronic transmittal of Forms 1094-B/1094-C to the IRS...more

Troutman Pepper

Long-Term Part-Time Employee Eligibility Rules Now in Effect – Are You Ready?

Troutman Pepper on

The Setting Every Community Up for Retirement Enhancement Act (SECURE 1.0) requires plans to permit employees who work at least 500 hours but less than 1,000 hours in three consecutive 12-month periods to make elective...more

McDermott Will & Emery

When It Comes to Vesting, IRS Says Once a Long-Term, Part-Time Employee, Always a Long-Term, Part-Time Employee

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

This Is Not a Test! IRS Confirms Long-Term, Part-Time Employees Excludible From Certain Nondiscrimination Testing

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

New Rules Make Tracking Long-Term, Part-Time Employee Service a Full-Time Job

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

IRS Confirms Same Hours-Counting Rules Still Add Up for Long-Term, Part-Time Employees

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Following the...more

McDermott Will & Emery

A Long-Term, Part-Time Employee or Not a Long-Term, Part-Time Employee, That Is the Question

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

A Long-Term, Part-Time Employee or a Former Long-Term, Part-Time Employee, That Is the Question

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Under the SECURE...more

McDermott Will & Emery

Under Long-Term, Part-Time Employee Rules, Some Things Change, and Some Things Stay the Same

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the SECURE...more

McDermott Will & Emery

IRS Says Keep Those Class Exclusions Classy Under Long-Term, Part-Time Employee Rules

McDermott Will & Emery on

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the...more

McDermott Will & Emery

IRS Guidance Leaves Little Time for Long-Term, Part-Time Employee Changes

McDermott Will & Emery on

Together, the SECURE Act and the SECURE 2.0 Act feature numerous changes to retirement plan rules that aim to help employees achieve retirement security by ensuring that more workers have access to retirement plans, can save...more

Verrill

Proposed Regulations Regarding Long-Term, Part-Time Employees

Verrill on

Newly issued IRS Proposed Regulations regarding the special eligibility and vesting requirements for long-term, part-time employees provide guidance that 401(k) plan sponsors have been waiting for since these requirements...more

Smith Gambrell Russell

Long-Term, Part-Time Employees IRS Proposed Regulations

Smith Gambrell Russell on

On November 24, 2023, the IRS released the long-awaited Proposed Regulations addressing the changes made by the SECURE Act and SECURE 2.0 related to long-term, part-time employees (“LTPTs”) in 401(k) plans. While the IRS...more

Seyfarth Shaw LLP

The Long Wait for the Long-Term Part-Time Guidance is Over

Seyfarth Shaw LLP on

Seyfarth Synopsis: It’s here for your post-Thanksgiving turkey hangover reading pleasure! The Department of Treasury and IRS released on Friday (in the middle of most people’s long holiday weekend) their proposed rules for...more

Ballard Spahr LLP

Long-Term Part-Time Employee Participation in 401(k) Plans Begins in 2024

Ballard Spahr LLP on

To encourage participation in 401(k) plans, the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) requires employers who sponsor 401(k) plans with eligibility service requirements that exclude...more

McDermott Will & Emery

SECURE 2.0 Takes Second Bite at Retirement Security

McDermott Will & Emery on

The US Congress recently passed the SECURE 2.0 Act of 2022 (SECURE 2.0). Building on the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019 (SECURE 1.0), SECURE 2.0 strives to expand retirement plan...more

Foley & Lardner LLP

Part-Time, Temp Hiring Boom Opens Door to Compliance Pitfalls

Foley & Lardner LLP on

Employers are facing a glut of open positions and the trend is expected to continue. Foley & Lardner attorneys say the use of non-traditional employment relationships like part-time and temporary options has risen...more

Foley Hoag LLP

Massachusetts Extends and Expands COVID-19-Related Emergency Paid Sick Law

Foley Hoag LLP on

On September 29, 2021, Massachusetts Governor Charlie Baker signed into law an extension to the Massachusetts COVID-19 Emergency Paid Sick Leave (“EPSL”) program. As we wrote about in detail..., the EPSL program requires...more

Foley Hoag LLP

Massachusetts Enacts COVID-19-Related Emergency Paid Sick Law

Foley Hoag LLP on

On May 28, 2021, Massachusetts Governor Charlie Baker signed into law legislation requiring all Massachusetts employers to provide emergency paid sick leave to employees who are unable to work for certain reasons relating to...more

Conyers

Amendments to Bermuda’s Employment Act Come into Force

Conyers on

Part 2: Statements of employment, statements against bullying and sexual harassment, new entitlements and other changes to Bermuda’s Employment Act 2000 - On 1 June 2021, various changes to Bermuda’s Employment Act 2000...more

K&L Gates LLP

It's On The Road – The Workplace Omnibus Reform Bill 2020 Has Started Its Journey

K&L Gates LLP on

The Morrison Government's first major workplace reform Bill was introduced into Federal Parliament on 9 December 2020. The Fair Work Amendment (Supporting Australia's Jobs and Economic Recovery) Bill 2020 (the Omnibus Bill)...more

Epstein Becker & Green

Mandatory Severance on the Horizon Under Proposed Amendments to NJ Warn Act

A bill to amend the New Jersey Millville Dallas Airmotive Plant Loss Job Notification Act, also commonly referred to as the New Jersey WARN Act (“NJ WARN Act”), which the New Jersey Senate passed on December 16, 2019, if...more

Ballard Spahr LLP

SEC Issues Final Rule on Pay Ratio Disclosure

Ballard Spahr LLP on

Nearly two years after issuing the proposed rule, the U.S. Securities and Exchange Commission (SEC) on August 5, 2015, adopted by a 3-2 vote, the final rule on CEO-to-median employee pay ratio disclosure in what has become...more

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