Compliance

As employers start to conduct cost-benefit analysis on providing health insurance under the health law, they should also study some proposals by the National Commission on Fiscal Responsibility and Reform (NCFRR).

In Nelson v. NASA, the Supreme Court ruled that public employers may ask comprehensive background questions of employees.

Most employers are aware that Section 409A of the Internal Revenue Code requires all forms of nonqualified deferred compensation plans to be amended and restated prior to Dec. 31, 2008.

A Senate panel in December deepened a probe of copay-based mini-med plans that raised pointed questions about the plans' value and transparency for workers, even when employers are unable to sponsor more comprehensive coverage.

In Thompson v. North American Stainless, LP., the Supreme Court in a unanimous ruling determined that an employee who does not directly engage in protected activity can still assert a claim for retaliation under Title VII of the Civil Rights Act as a victim who falls within the “zone of interests” of protection afforded by the statute.

The Internal Revenue Service needs to conduct more research to identify the needs and preferences of small business and self-employed taxpayers, according to a new government report.

On Jan. 10, 2011, the final regulations under Title II of the Genetic Information Nondiscrimination Act (GINA II), which were issued by the Equal Employment Opportunity Commission, went into effect.

A 2010 federal court decision has thrown up a roadblock to employer policies whose attendance/paid sick time/family and medical leave policies require employees to justify their absences with doctor's notes.

The Supreme Court has ruled unanimously in favor of the Internal Revenue Service, saying that medical residents are full-time employees who are subject to payroll taxes and don’t qualify for the student exemption.

eSmartPayroll, an IRS and state-authorized online payroll and e-file servicer for a variety of tax forms, has released W2Manager.com, a new Web site that provides W-2 reporting or electronic filing to the states and federal government.

President Obama recently signed into law the Red Flag Program Clarification Act of 2010, which exempts health care providers, attorneys and certain other service providers from provisions of the Red Flags Rule to combat identity theft.

The start of the New Year ushers in a series of new regulatory, compliance and legislative changes that could potentially affect every small business.

The Internal Revenue Service recently released instructions to help employers implement the 2011 cut in payroll taxes that were included as part of the tax cut legislation passed by Congress, along with new income-tax withholding tables that employers will use during 2011.

The Patient Protection and Affordable Care Act and Reconciliation Act includes a provision that amends the Fair Labor Standards Act to require employers to provide nonexempt nursing mothers unpaid breaks to express breast milk in a private place other than a restroom for up to one year after the child's birth.

The Internal Revenue Service has published guidance relating to rollovers from 401(k) plans to designated Roth accounts in the same plan.

In the current global economy, many employers are faced with difficult questions regarding foreign transfers.

The Department of Labor’s Employee Benefits Security Administration issued a proposed rule aimed at providing participants in retirement plans with more information on how target-date funds operate.

The Equal Employment Opportunity Commission recently released final regulations implementing Title II of the Genetic Information Nondiscrimination Act of 2008 (GINA). Although GINA was effective Nov. 21, 2009, these regulations do not take effect until Jan. 10, 2011.

In the past, unless a 403(b) program (or plan) was subject to the Employee Retirement Income Security Act of 1974, it had no documentation requirements and, even if subject to ERISA, very few reporting obligations.

The controversy over discrimination in employment based on appearance is heating up again. Newsweek recently reported that 57% of hiring managers said qualified but unattractive candidates will have a harder time landing a job.