Unpaid Internships: Are They Legal?
Election results and the Affordable Care Act – What can employers do now?
Job creation efforts in Idaho received a boost earlier this month, when a new refundable state income tax credit for new or existing businesses went into effect. The Idaho Reimbursement Incentive Act creates a tax credit that...more
For applicable large employers (i.e., employers who employed at least 50 full-time and full-time equivalent employees on business days during the preceding calendar year) endeavoring to comply with the Affordable Care Act’s...more
Earlier this year, the IRS issued final regulations implementing the employer shared responsibility provisions (the “Pay-or-Play Mandate”) of the Patient Protection and Affordable Care Act (“PPACA”). We issued a Client...more
When the Affordable Care Act’s employer mandate kicks in, covered employers will be required to provide health benefits for employees and their dependents or they must pay a penalty. The effective date of the requirement...more
Beginning January 1, 2015, Illinois state law may require Illinois employers employing one or more employees to provide "reasonable accommodations" to part-time and full-time employees, probationary employees, new employees,...more
A federal trial court in Florida recently issued a significant decision on the issue of unpaid trainees under the FLSA, finding that 25 former students of Wolford College were not employees when they participated in a...more
Despite the focus in recent years on the misclassification of employees as contractors, unfortunately, we continue to see numerous companies ranging from the Fortune 500 to startups make mistakes, albeit mostly unintentional,...more
Just over twenty years ago, employees who needed to take time off work for an extended period to tend to their own or family members’ health had no national law guaranteeing they could take a leave of absence with the comfort...more
As winter has turned to spring, and flu season has turned to allergy season, have your employees been accruing government-mandated paid sick leave? They might be if they happen to work in New York City (NYC), Newark, or...more
The Affordable Care Act (ACA) represents a fundamental shift in healthcare delivery and insurance. The law is complex and many of its provisions are delayed due to implementation difficulties. However, virtually all...more
A recent decision of the federal district court for the southern district of Ohio raises interesting questions under Employee Retirement Income Security Act of 1974 (ERISA) that might also affect employer liability under the...more
January 1, 2015 is fast approaching, and with it, the first year the employer mandate applies to employers with 100 or more full-time employees (50 in 2016) – the “Play or Pay” rules. In preparation for this new law,...more
In this presentation:
- What’s in a Name: “Employee” vs. “Independent Contractor”
– Federal rule
– Varying state law interpretations
– What about volunteers and interns?
The Patient Protection and Affordable Care Act (the “Affordable Care Act”) was enacted by Congress and signed by President Obama on March 23, 2010. The Affordable Care Act is a 2,409 page statute regulating virtually every...more
On March 13, 2014, President Obama signed a Memorandum directing the U.S. Department of Labor (USDOL) to revamp the regulations regarding who qualifies for overtime under the Fair Labor Standards Act (FLSA). The FLSA...more
For “applicable large employers” (i.e., generally, those employers who employed an average of at least 50 full-time employees on business days during the preceding calendar year), determining which employees are “full-time”...more
Q. Under the Fair Labor Standards Act (FLSA), do we have to define “full time” to mean 40 hours per week, or is that left to employers’ discretion? Can we maintain a 40-hour standard for wage and hour purposes, but have a...more
Determining who is a full-time employee is an essential task under health care reform’s employer mandate, which generally imposes significant penalties on large employers who fail to offer their full-time employees affordable...more
Distinguishing employees who are full-time from those who are not takes up a good deal of real estate in final regulations published in the Federal Register on February 12 implementing the Act’s employer shared responsibility...more
Now that the IRS has issued final regulations under Section 4980H, the so-called “pay or play” provision of the Affordable Care Act, employers are deciding how to determine whether employees are full-time (30 hours or more a...more
The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...more
Plan sponsors now have the final piece of the puzzle needed to finalize their 2015 pay-or-play strategies.
The Internal Revenue Service (IRS) and the U.S. Department of the Treasury recently issued the highly...more
On January 10, 2014, the Internal Revenue Service (IRS) released final regulations governing the employer shared responsibility provisions of the Affordable Care Act (ACA). The final rule addresses application of the...more
In July 2013, the employer mandate was pushed back until January 1, 2015 for all employers covered by the Act (i.e., those with 50 or more employees, including full-time equivalents (FTEs)). On February 10, the Department of...more
In these fiscal times, school districts are confronted with difficult choices in restructuring their teaching workforce, with districts often having to consider the elimination of teaching positions. A recent court case...more
Back to Top