DE Under 3: EEOC & DOJ Technical Guidance for Employer’s AI Use; Upcoming EEOC Hearing; Event for Mental Health in the Workplace
The Year Ahead: COVID-19's Impact on the Employee Benefits Value Proposition
Podcast: Tax Reform and Its Impact on Exempt Organizations, One Year In
[WEBINAR] Labor & Employment Law: What Changed in 2017
Podcast - New Unrelated Business Taxable Income Liability for Providing Certain Fringe Benefits
In a much-anticipated decision issued on Monday, February 5, 2024, Region 01 of the National Labor Relations Board (the “NLRB”) decided that the players on the Dartmouth College men’s basketball team qualify as employees...more
Employers are far behind the eight ball when union fringe benefit funds come knocking to audit or collect claimed delinquent contributions – and a recent decision from an Oregon federal judge means that employers could face...more
Per a recent Third Circuit ruling, employers do not destroy the salary basis test for exempt employees by making fringe benefit deductions. The Third Circuit held that the term “salary” does not include fringe benefits such...more
Employers who sponsor employee benefits programs understand the importance of maintaining accurate records of benefit eligibility, elections, claims, payments, and other data. Besides complying with ERISA’s record keeping...more
This article should interest employers that offer fringe benefits to employees in addition to regular pay. An updated IRS publication outlining how employers should tax certain fringe benefits (IRS Publication 15-B) was...more
In a development sure to be welcomed by employers, the U.S. Department of Labor (DOL) issued revised regulations allowing employers to more easily offer perks and benefits to their employees without affecting the employees’...more
The IRS continues to aggressively audit how free meals and snacks offered to employees in many workplaces are treated for federal tax purposes. Recent IRS guidance in this respect is Technical Advice Memorandum 201903017 (the...more
A recent SEC consent order against The Dow Chemical Company reminds companies that when evaluating whether or not to disclose a payment or benefit to an executive as a perk in a proxy statement, the fact that the item has a...more
On November 16, 2017, the House of Representatives voted to approve its version of the Tax Cuts and Jobs Act. The Senate is expected to vote on its version of the bill following the Thanksgiving break, which would require a...more
On December 8, 2016, the Philadelphia City Council passed a Wage Equity Bill that prohibits employers from asking about a prospective employee’s wage and fringe benefits history. The Bill has been publicly supported by...more
In Paragon Systems, Inc., 364 NLRB No. 75 (2016), the National Labor Relations Board declined the General Counsel’s request to overturn its 42-year-old decision in Spruce Up Corp., 209 NLRB 194, 195 (1974), enfd. per curiam...more
On December 19, 2014, President Obama signed the Tax Increase Prevention Act of 2014 (“TIPA”), which in part retroactively increases the monthly limit for employer-provided transit benefits to $250 from $130 (the same...more
With flexibility and work-life balance becoming increasingly important to employees, employers are rethinking the concept of vacation time as a fringe benefit; and some employers are responding to the needs of their employees...more
Internal Revenue Code § 119 allows employers to deduct 100% of the value of meals provided to employees when they are for the convenience of the employer, and they are furnished on the business premises of the employer. Meals...more