17 April 2018

Tax Reform, Federal Budget Agreement & Employee Benefits: The Trend Continues

Although several significant changes to qualified retirement plans were proposed as part of the Tax Cuts and Jobs Act of 2018 (the “TCJA”), the final law contains very few changes of substance.  It has been over 10 years since any significant substantive changes were made to the federal laws governing tax qualified retirement plans, but […]

26 March 2018

Federal Contractor Pays $2.5 Million in OFCCP Case

Those who believed that the OFCCP was losing steam had quite a surprise.  Last week the OFCCP announced that it had resolved an audit with Humana Inc. for $2.5 million in back wages and interest.  The OFCCP alleged that Humana paid hundreds of women at its Louisville, Kentucky headquarters less than their similarly situated male […]

13 March 2018

Sixth Circuit Rules that Transgender Individuals are Protected Under Title VII

Late last week, the Sixth Circuit Court of Appeals issued a ground breaking decision which impacts all employers in Michigan, Ohio, Tennessee and Kentucky.  The Court held that “discrimination on the basis of transgender and transitioning status violates Title VII.”  In reaching that conclusion, the Court rejected an employer’s defense under the Religious Freedom Restoration […]

07 March 2018

2018 Family HSA Limit Reduced and Other HSA News

An unexpected consequence of last year’s tax reform legislation is that the family HSA contribution limit for 2018 has been reduced from $6,900 to $6,850.   Employers with high deductible health plans (HDHPs)  will want to notify enrolled employees as soon as possible to minimize excess contributions. Here’s the background—various annual limits under the Internal Revenue […]

06 February 2018

Federal Contractors Beware: New Round of OFCCP Audits on the Way

The U.S. Department of Labor’s OFCCP has notified the federal contractor community that it mailed out 1,000 Corporate Scheduling Announcement Letters (CSAL) to covered establishments on February 1, 2018.  A CSAL is a preliminary and courtesy warning to a federal contractor that an enforcement audit could be scheduled at any time during the current scheduling […]

16 January 2018

Two Minute Legal Update: Time to File 2017 EEO-1 Report

Happy New Year 2018 and welcome to another Two Minute Update. Last year we told you about the “on again – off again” changes to the EEO-1 Reporting Form. In August 2017, the Federal Office of Management and Budget halted the changes. According to OMB, EEOC’s proposed EEO-1 data collection program: lacked practical utility, was unnecessarily […]

27 December 2017

IRS Delays Deadline for 2017 for Providing 1095-C to Employees

As the deadline approaches the IRS has issued an unexpected 30-day reprieve in the distribution deadline for Form 1095-C.  Large employers subject to the employer shared responsibility payment (also known as “pay or play”) provisions of the ACA must furnish a 1095-C to all their full-time employees on an annual basis. The normal due date aligns with […]

15 December 2017

An Early Holiday Gift for Employers: The NLRB Overrules Two Controversial Standards

Yesterday, the National Labor Relations Board (NLRB) overruled two controversial standards that had previously troubled many employers.  First, the NLRB reversed its often-criticized standard for evaluating employers’ handbooks and work rules.  The NLRB has replaced the old standard with a common-sense approach to evaluating handbooks and rules that looks at how employers are actually using […]

20 November 2017

Merry Christmas! Your Gift Of Coal: A Pay Or Play Penalty Assessment

As J. Fred Coots sang, “He’s making a list, he’s checking it twice; He’s gonna find out who’s naughty [read paid] or nice [read played].”  On November 2, 2017, the IRS quietly announced that beginning in late 2017, it will send applicable large employers (ALEs) notices of proposed pay or play penalties for the 2015 […]