Nearly once a week, I receive a frantic call or email from a current or potential client who has received a proposed or final assessment from the IRS related to Affordable Care Act (“ACA”) reporting. So-called “Applicable Large Employers” (“ALEs”) with 50 or more full-time and full-time equivalent employees have been required to annually report
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Remote Employees Participating in Employee Benefit Plans – What’s Local Law Got to Do with It?
Recently, a client called about a remote employee who was moving from the company’s primary location to a different state, and would continue working for the company. The company had no other employees in the new state and the client wanted to know if the employee’s new state residence might affect the company’s 401(k) retirement…
FTC Declares Employees Free from Most Noncompetes, But How Far Does the Ban Go and Will It Last?
During an Open Commission Meeting on April 23, 2024, the Federal Trade Commission (“FTC”) voted 3-2 in favor of issuing the Noncompete Clause Rule (the “Final Rule”), which, with limited exceptions, makes it unlawful to enter into noncompete agreements with workers[1] on or after the Final Rule’s effective date, which is 120 days after
…
Why Establish a Fiduciary Committee for Welfare Benefit Plans?
By Cyndi Moore
Many plan sponsors have read about the lawsuit filed against Johnson & Johnson alleging that it breached its fiduciary duties with regard to the prescription drug component of its group health plan, causing participants to “overpay” for their prescriptions. Lewandowski v. Johnson & Johnson (Case No. 1:2024cv00671), filed February 5, 2024, in the federal district…
Title IX Update
It is now spring, and if you are an educational entity, it is now the season to begin preparations for summer professional development for the upcoming school year. So you may be wondering: 1) What is going on with Title IX? 2) Are we still following the regulations that were released in 2020? 3) What…
A New Era of Maternity Rights: Understanding the PWFA and the PUMP Act
Within the past year, the rights of pregnant workers have considerably increased within the workplace. The expansion started with the Pregnant Workers Fairness Act (“PWFA”), which President Biden signed into law in late 2022. The PWFA took effect in June 2023. The PWFA requires that employers provide reasonable accommodations to pregnant employees. Additionally, the Consolidated…
No Vaccine, No Employment? Know Your State Law
The new Texas ban on vaccine mandates may be just the start.
COVID-19 vaccination mandates have been the subject of litigation and the target of state legislation since the vaccines became readily available. While several states enacted laws that prohibited government employers from requiring workers to be vaccinated against COVID-19, private employers had wide latitude…
The Difficulty of Defining a Disability—Anxiety
In today’s world, countless individuals suffer from anxiety in its various forms. According to the World Health Organization, in 2019, 301 million people in the world had an anxiety disorder, which makes anxiety disorders “the most common of all mental disorders.”[1] But is “anxiety” a “disability” in a legal sense? Is someone with “anxiety”…
Growing Pains: Cultivating Effective Workplace Policies in a Recreational Cannabis State
By Sara Jodka
With the November 7 passage of Issue 2, effective December 7, 2023, Ohioans will be able to purchase and possess up to 2.5 ounces of cannabis and grow marijuana plants in their home. Ohio is the 24th state to allow recreational marijuana.
When Ohio allowed medical marijuana back in 2016, Ohio employers had to learn…
Mastering Retirement Plan Forfeitures: A Deep Dive into IRS’s 2023 Proposals & Fiduciary Litigation Trends
By Eric Gregory
When a participant terminates employment without being fully vested in their qualified retirement plan account, the non-vested portion of the account is a “forfeiture.” While forfeitures are a common element of most retirement plans, many plan sponsors remain unclear on how and when forfeitures may be used. This led the Internal Revenue Service (“IRS”) to…