What's the Tea in L&E? Why You Need Policies for Temps and Other Contractors
Fintech Focus Podcast | Managing a Workforce in a Regulated Environment
(Podcast) California Employment News: Understanding ADA/FEHA Requirements and the Interactive Process
California Employment News: Understanding ADA/FEHA Requirements and the Interactive Process
Exploring Employment Law Across Borders: Italy vs. US With White Lotus — Hiring to Firing Podcast
Work This Way: A Labor & Employment Law Podcast - Episode 31: Trade Secrets and Protecting Confidential Information with Jennie Cluverius of Maynard Nexsen
#WorkforceWednesday®: Staples Sued Over MA’s Lie Detector Notice, NJ’s Gender-Neutral Dress Code, 2024 Voting Leave Policies - Employment Law This Week®
Employment Law Now VIII-150 - The FTC Noncompete Rule is Dead: What Now?
Employment Law Now VIII-149 - Part 2 of 2: The Final Interview With EEOC Commissioner Keith Sonderling
(Podcast) California Employment News: Court Ruling Halts FTC’s Non-Compete Ban – Implications for Employers
#WorkforceWednesday®: What the FTC Non-Compete Ban Block Means for Employers - Employment Law This Week®
What's the Tea in L&E? Are "Furries" Protected in the Workplace?
Employment Law Now VIII-148- Part 1 of 2: The Final Interview With EEOC Commissioner Keith Sonderling
Back to School: 3 Essential Employee Trainings
The Chartwell Chronicles: New Jersey Attorney Fees
Work This Way: A Labor & Employment Law Podcast - Episode 30: Plaintiff Legal Trends with Paul Porter of Cromer, Babb & Porter
PODCAST: Williams Mullen's Benefits Companion - Employment Law Edition: The Latest on Non-Competes and Independent Contractors
The Burr Broadcast: OSHA Clarifies Work-Relatedness of Employee Injuries While Traveling
Labor Law Insider - Collective Bargaining: Ins and Outs, Nuts and Bolts, Part II
The Chartwell Chronicles: Employment Law Updates
When the IRS published proposed regulations harmonizing key provisions of Code Sections 409A and 457(f) in 2016, executive compensation lawyers and consultants rejoiced. It was not just that a long wait was over (roughly nine...more
This post examines excess deferrals under non-governmental 457(b) plans, including the approved method for correcting them and the penalty for failing to correct them, to make the case for a change in IRS policy on correcting...more
A client recently reviewed a census of participants in its deferred compensation plan and found that the covered group amounted to nearly 15% of its total workforce. Mindful of the need to limit the number of participants in...more
Twenty years ago this month the Enron Corporation imploded in spectacular fashion and declared bankruptcy. In the weeks leading up to its bankruptcy filing, over 100 highly compensated employees raced to receive early...more
From time to time we field questions about the order in which deductions for various employee benefits (e.g., 401(k) plan elective deferrals and insurance premiums for welfare benefit plan benefits) should be taken from an...more
Although employees face additional taxes and decreased benefits resulting from employer failures involving nonqualified deferred compensation (NQDC) plans, they may sue employers to recover their losses. For ERISA-covered...more
Even before the California Supreme Court decided Edwards in 2008, employers knew all too well the woes of attempting to enforce non-competes against California employees. Edwards simply reaffirmed California’s long-standing...more
While February is usually the month for valentines and candy conversation hearts, I hope you will use this month to give a little love and attention to one of the often overlooked “other” taxes applied to payments from...more
When I look at plan errors, one major area of a plan keeps coming up: compensation issues. Compensation issues deal with the definition of Compensation in the plan as well as when salary deferrals are dealt with in the plan....more
Employers commonly make payments to former employees for a number of reasons. Two of the more routine payments are those from a non-qualified deferred compensation plan (such as payments from a supplemental executive...more
Seyfarth Synopsis: The New York City Commission on Human Rights (the “Commission”) recently issued additional guidance in the form of “Frequently Asked Questions” on the Salary History Law that goes into effect on October 31,...more
Employers, both for-profit and tax-exempt organizations, often overlook the complex FICA tax rules applicable to deferred compensation. Unfortunately, this oversight now can be a real problem for the employer. When an...more
The nuances of the Social Security and Medicare tax system – collectively FICA taxes – continue to confound and increase the potential liability of employers who are not well versed in this area....more
The IRS recently updated the Audit Techniques Guide that is provided to its agents with respect to deferred compensation programs, including - as the Guide specifies - salary reduction arrangements, bonus deferral plans,...more
On May 1, the IRS released a Chief Counsel Memorandum that clarifies the IRS’ position with respect to the correction of deferred compensation arrangements outside of the IRS’ formal Section 409A correction programs....more
An employer’s liability to retirees for “improper” FICA tax withholding illustrates the importance of diligent administration of nonqualified deferred compensation plans. In the recent case of Davidson v. Henkel Corp.,...more
Back in 2013 I blogged about a class action lawsuit brought against Henkel Corporation for improper Social Security (FICA) tax withholding from nonqualified deferred compensation benefits. I am blogging now on an update to...more
Employers often use non-qualified deferred compensation (“NQDC”) arrangements to motivate or reward executive and management employees. These NQDC arrangements, if properly structured, enable key employees to defer income...more