Jan 31, 2019

Changes to OSHA Electronic Reporting Requirements and Maximum Penalties

OSHA Work Injury Claim Form

On January 24, 2019, OSHA issued a Final Rule eliminating the requirement for businesses with 250 or more employees to electronically submit information from the Form 300 (Log of Work-Related Injuries and Illnesses) and OSHA Form 301 (Injury and Illness Incident Report). Covered establishments are only required to electronically submit information from the Form 300A… Read more

Dec 18, 2018

Texas Court Strikes Down ACA

ACA: Affordable Care Act

On December 14, 2018, Judge Reed O’Connor, district court judge in the Northern District of Texas, in Texas v. Azar, struck down the entire Affordable Care Act (ACA). According to Judge O’Connor, when Congress eliminated the tax penalty for failing to comply with the individual mandate, it eliminated the justification that the ACA was a… Read more

Nov 27, 2018

‘Tis the Season—How to Avoid the Dangers of Office Parties and Gifts (a/k/a the Labor and Employment Department’s Annual Party Poopers’ Alert)

The Pitfalls of Office Parties

Bonuses During the holidays, many employers get in the spirit by giving non-exempt employees prizes, awards, nondiscretionary bonuses, and incentive payments.  If these payments are based on the quality, quantity, or efficiency of production or hours worked, then the value of such payments must be calculated into the employee’s average hourly rate for the purpose… Read more

Nov 19, 2018

Department of Labor Ends Its 20% Tip Credit Rule In Long-Awaited Opinion Letter

Tip Credit Rule: Tip Jar

On November 8, 2018, the Department of Labor’s Wage and Hour Division issued an opinion letter intended to clear up “confusion and inconsistent application” stemming from previous Department of Labor (DOL) guidance regarding the use of the tip credit to pay regularly tipped employees. The tip credit provision contained in the Fair Labor Standards Act… Read more

Nov 2, 2018

IRS Annual Cost-Of-Living Adjustments – Employee Benefit Plan Limitations For 2019

2019 Cost-of-Living Adjustments

Effective January 1, 2019 The IRS has released the 2019 cost-of-living adjustments applicable to the dollar limitations on benefits and contributions of retirement plans and health and welfare benefit plans.  Plan sponsors should update their systems and formulas to include the limits that have been adjusted.   For a printable version of this chart, click here.  For… Read more

Oct 25, 2018

Federal Government Proposes To Expand HRA Use

HRA: Health Reimbursement Arrangements ACA

On October 12, 2017, President Trump signed an Executive Order which directed the Department of Labor, the Department of Treasury, and the Department of Health and Human Services (“Agencies”) to consider regulations or guidance that would expand the use of health reimbursement arrangements (“HRAs”), including the use of HRAs with individual health insurance coverage. The… Read more

Oct 24, 2018

Employer Obligations Regarding Election Day Leave

Vote Lapel Pins: Election Day Leave

With Election Day fast approaching, now is the time for employers to ensure they are in compliance with applicable laws relating to voting leave for employees. While there is no federal law governing voting leave, many state laws require employers to provide some form of leave for employees to vote. These laws are typically dependent… Read more

Oct 22, 2018

DOL Proposes to Relax Multiple Employer Plan Rules

401(k) MEP

On August 31, 2018, President Trump signed an Executive Order which directed the Department of Labor (the “DOL”) and the Department of Treasury to consider regulations or guidance that would expand the availability of multiple employer plans (“MEPs”).  A MEP is a type of retirement plan (e.g., a 401(k) plan) that different businesses can create… Read more