News & Analysis as of

Highly Compensated Employees

Bradley Arant Boult Cummings LLP

‘Tis the Season — Year-End Reminder of 2020’s FLSA Salary Threshold Increase and What You May Need to Check Now

Remember last January and the salary threshold change the Department of Labor rolled out for salaried exempt and highly compensated employees under the FLSA? As the end of the year approaches, you might need to revisit the...more

Cooley LLP

Alert: IRS Announces Adjusted Plan Limits for 2021

Cooley LLP on

The Internal Revenue Service has announced cost-of-living-adjusted limits for 2021 that affect the operation of tax-qualified retirement plans, including 401(k) plans and certain other types of employee benefit plans,...more

Hodgson Russ LLP

2021 Benefit Limits Announced

Hodgson Russ LLP on

The Internal Revenue Service has announced the cost of living adjusted dollar limits applicable to benefit plans for 2021 (see IRS Notice 2020-79)....more

Locke Lord LLP

IRS Announces 2021 Retirement Plan Limits – Most Limits Remain Unchanged

Locke Lord LLP on

The Internal Revenue Service announced the 2021 cost-of-living adjustments to the dollar limitations for qualified retirement plans and other benefits, and the Social Security Administration announced its own cost-of-living...more

Kilpatrick Townsend & Stockton LLP

2021 Retirement Plan Limits

Please see full Chart below for more information....more

Ballard Spahr LLP

PA’s Long-Awaited Overtime Rule Change Takes Effect

Ballard Spahr LLP on

After a lengthy regulatory process, Pennsylvania’s revised overtime regulations finally took effect on October 3, 2020, when published in final form. As we shared in 2018 when the regulations were initially proposed, the new...more

McNees Wallace & Nurick LLC

New Pennsylvania Overtime Exemption Minimum Salary Requirements Set to Exceed FLSA’s Requirements in 2021

In what seems like an eternity ago, in June 2018, the Pennsylvania Department of Labor and Industry (DLI) proposed new regulations under the Pennsylvania Minimum Wage Act (PMWA) that would increase significantly the minimum...more

Littler

Pennsylvania Rule Increasing White Collar Exemption Salary Threshold Takes Effect

Littler on

The Pennsylvania Department of Labor and Industry (DLI) published its final rule to substantially increase the salary threshold for qualifying as an exempt Executive, Administrative and Professional (EAP) employee under the...more

Epstein Becker & Green

U.S. Department of Labor Issues Opinion Letters on the Retail or Service Establishment, Highly Compensated Employee, and...

Epstein Becker & Green on

At the end of August, the U.S. Department of Labor’s Wage and Hour Division (“WHD”) issued four new opinion letters addressing various issues arising under the Fair Labor Standards Act (“FLSA”). The topics covered include the...more

Kilpatrick Townsend & Stockton LLP

IRS Relaxes Some Requirements for Midyear Changes to Safe Harbor Plans

Qualified 401(k) and 403(b) retirement plans that are designed with certain minimum matching or nonelective contribution formulas are deemed to pass annual ADP and ACP nondiscrimination testing requirements applicable to...more

McGuireWoods LLP

COVID-19 and Employee Benefits #5: IRS Allows Midyear Safe Harbor Retirement Contribution Changes

McGuireWoods LLP on

The IRS recently issued Notice 2020-52 providing flexibility to employers wishing to reduce or suspend safe harbor contributions to safe harbor 401(k), 401(m) and 403(b) plans in light of the economic and business challenges...more

Dechert LLP

IRS Continues to CARE(S) – Releases Notices on Required Minimum Distributions and Safe Harbor Contributions

Dechert LLP on

The Internal Revenue Service released Notice 2020-51 on June 23, 2020, which provides additional Coronavirus related guidance relating to the waiver of 2020 required minimum distributions (RMDs) under certain defined...more

Seyfarth Shaw LLP

Plop, Plop, Fizz, Fizz – Relief For Safe Harbor Plans Reducing or Suspending Contributions in 2020

Seyfarth Shaw LLP on

Seyfarth Synopsis: Due to the significant economic impact of COVID-19 on businesses, many plan sponsors would like to reduce or suspend contributions to safe harbor 401(k) plans this year. Normally, mid-year changes to safe...more

Groom Law Group, Chartered

The IRS Provides Relief for Mid-Year Reductions in Employer Contributions to Safe Harbor Plans

On June 29, the Internal Revenue Service (“IRS”) issued Notice 2020-52, which provides guidance and temporary relief for employers who may choose to reduce contributions during 2020 to their safe harbor 401(k) or 403(b) plan....more

Proskauer - Employee Benefits & Executive...

Internal Revenue Service Provides Temporary Relief and Other Guidance on Mid-Year Reductions of Safe Harbor Contributions to...

On June 29, 2020, the Internal Revenue Service (the “IRS”) issued Notice 2020-52 that provides temporarily relief to plan sponsors that amend their safe harbor Section 401(k) or 401(m) plans (“Safe Harbor Plans”) mid-year to...more

Foley & Lardner LLP

IRS Provides Additional Ways to Reduce or Suspend Safe Harbor Contributions for 2020

Foley & Lardner LLP on

To the extent plan sponsors of 401(k) or 403(b) safe harbor plans have not yet reduced or suspended safe harbor contributions for the 2020 plan year, they may now find it easier to do so under IRS Notice 2020-52, issued on...more

Ary Rosenbaum

The Inefficient Plan Design

Ary Rosenbaum on

When you start fixing up the house (for me, a never-ending battle) and replacing appliances or items like the front door or the roof (that was me last week), you realize that the replacements are more energy efficient....more

FordHarrison

Further Analysis of the Interaction Between Illinois Unemployment Compensation and the Federal CARES Act When Reducing Hours...

FordHarrison on

As Illinois employers ponder their futures amid the COVID-19 crisis, many are trying to determine whether some form of reducing employees’ hours is the solution. Many have inquired whether their employees can make up the...more

Jackson Walker

Fifth Circuit Comprehensively Analyzes the Exemption for Highly Compensated Employees

Jackson Walker on

In Smith v. Ochsner Health System, the United States Court of Appeals for the Fifth Circuit recently addressed comprehensively for the first time the appropriate analysis of the Fair Labor Standards Act’s “highly compensated...more

Bryan Cave Leighton Paisner

DOL Rolls Out Public Search Engine for Top-Hat Plan Statements

Top-Hat plans are unfunded plans for a select group of management or highly compensated employees that are exempt from a number of ERISA provisions (such as reporting, funding, testing, and certain fiduciary obligations). In...more

Foley & Lardner LLP

Can We Sponsor Two 401(k) Plans?

Foley & Lardner LLP on

We get this question a lot from our clients. Sometimes, the answer is a clear “yes”, and, in other cases, the answer is a “maybe.” Below are three typical Q&As that highlight the most common scenarios where this question...more

Littler

Significant Changes to Colorado Regulations on Wages and Working Conditions for Private Employers Take Effect March 16

Littler on

Effective March 16, 2020, virtually all private employers in Colorado will be subject to the Colorado Department of Labor and Employment, Division of Labor Standards and Statistics’ new Colorado Overtime and Minimum Pay...more

Epstein Becker & Green

Colorado Officially Increases the Minimum Salary Threshold for Exempt Employees and Makes Changes for Non-Exempt Employees Too

Epstein Becker & Green on

As previously discussed, Colorado has taken steps to increase the salary threshold for employees that fall under the “white collar” exemptions, following in the footsteps of Alaska, California, New York, Maine, and Washington...more

Verrill

Wage and Hour Update for the New Year

Verrill on

With the New Year comes changes in many state and federal wage and hour laws. Do you operate in a state that has recently experienced a raise in the minimum wage? It is always best practice to check out your state’s...more

Epstein Becker & Green

Washington and Maine Approve Salary Increases for White Collar Exemptions in the New Year, with Colorado Poised to Follow Suit

Epstein Becker & Green on

As previously discussed, the federal Department of Labor has begun the process of increasing the minimum salary threshold for employees that fall under the “white collar” exemptions. Joining Alaska, New York, and California,...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

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Collection of Information

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How We Protect Your Information

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

We will make all practical efforts to respect your wishes. There may be times, however, where we are not able to fulfill your request, for example, if applicable law prohibits our compliance. Please note that JD Supra does not use "automatic decision making" or "profiling" as those terms are defined in the GDPR.

  • Timeframe for retaining your personal information: We will retain your personal information in a form that identifies you only for as long as it serves the purpose(s) for which it was initially collected as stated in this Privacy Policy, or subsequently authorized. We may continue processing your personal information for longer periods, but only for the time and to the extent such processing reasonably serves the purposes of archiving in the public interest, journalism, literature and art, scientific or historical research and statistical analysis, and subject to the protection of this Privacy Policy. For example, if you are an author, your personal information may continue to be published in connection with your article indefinitely. When we have no ongoing legitimate business need to process your personal information, we will either delete or anonymize it, or, if this is not possible (for example, because your personal information has been stored in backup archives), then we will securely store your personal information and isolate it from any further processing until deletion is possible.
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California Privacy Rights

Pursuant to Section 1798.83 of the California Civil Code, our customers who are California residents have the right to request certain information regarding our disclosure of personal information to third parties for their direct marketing purposes.

You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

Some browsers have incorporated a Do Not Track (DNT) feature. These features, when turned on, send a signal that you prefer that the website you are visiting not collect and use data regarding your online searching and browsing activities. As there is not yet a common understanding on how to interpret the DNT signal, we currently do not respond to DNT signals on our site.

Access/Correct/Update/Delete Personal Information

For non-EU/Swiss residents, if you would like to know what personal information we have about you, you can send an e-mail to privacy@jdsupra.com. We will be in contact with you (by mail or otherwise) to verify your identity and provide you the information you request. We will respond within 30 days to your request for access to your personal information. In some cases, we may not be able to remove your personal information, in which case we will let you know if we are unable to do so and why. If you would like to correct or update your personal information, you can manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard. If you would like to delete your account or remove your information from our Website and Services, send an e-mail to privacy@jdsupra.com.

Changes in Our Privacy Policy

We reserve the right to change this Privacy Policy at any time. Please refer to the date at the top of this page to determine when this Policy was last revised. Any changes to our Privacy Policy will become effective upon posting of the revised policy on the Website. By continuing to use our Website and Services following such changes, you will be deemed to have agreed to such changes.

Contacting JD Supra

If you have any questions about this Privacy Policy, the practices of this site, your dealings with our Website or Services, or if you would like to change any of the information you have provided to us, please contact us at: privacy@jdsupra.com.

JD Supra Cookie Guide

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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There are different types of cookies and other technologies used our Website, notably:

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Controlling and Deleting Cookies

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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