20 March 2017

Audit Guidelines for Hardship Withdrawals from 401(k) & 403(b) Plans Published by IRS

A 401(k) or 403(b) plan may permit a participant to receive an in-service distribution if the distribution is “deemed to be on account of an immediate and heavy financial need.” The IRS recently issued new audit guidelines regarding the documentation necessary to verify that this requirement is satisfied. Background Regarding Hardship Withdrawals IRS regulations permit […]


03 March 2017

Changes to Michigan’s Physician Assistant Laws

Health care providers who employ or contract with Physician Assistants (PAs) have about two weeks left to comply with recent changes to the Michigan Public Health Code. Specifically, PAs need to enter into a practice agreement and apply for a Michigan Controlled Substance License by March 22, 2017. The Michigan Public Health Codes was recently […]


01 March 2017

Using a Charitable Lead Annuity Trust to Transfer Wealth to Children

A non-grantor charitable lead annuity trust (CLAT) is an irrevocable trust created during life or at death which provides charity with the lead interest in the trust and the remainder interest passes to or continues in trust for others, such as the donor’s children.  The donor can either specify the charity or charities that will […]


28 February 2017

Two Minute Legal Update: Plan Now For a New World of EEO-1 Reporting

HR Managers probably know a major overhaul is in store this year for the annual EEO-1 Report.  As part of its equal pay enforcement, EEOC proposes that all employers with at least 100 employees will have to file an EEO-1, AND begin reporting the number of employees and total hours worked in each of 12 […]


24 February 2017

OFCCP Issues Advance Notices of Possible Contractor Audits

For the first time in almost two years, on February 17, 2017, the Office of Federal Contract Compliance Programs issued a new set of Corporate Scheduling Announcement Letters (CSAL). Some 800 establishments were targeted. What is a CSAL and why should you care? The CSAL is advance notice to a contractor that one or more […]


09 February 2017

Payments Under Fixed Indemnity Health Plans May Be Taxable Under New IRS Memorandum

A new IRS Memorandum finds that payments under many employer-provided fixed indemnity health plans may be taxable.  Fortunately, there is a work around to avoid this tax result. What is an employer-provided fixed indemnity health plan? An employer-provided fixed indemnity health plan is typically a voluntary, employee-pay-all benefit provided to employees through an insurance policy.  […]


08 February 2017

Two Minute Update: First of Many Trump-Era Reforms?

The well-known Confucius saying, “May you live in interesting times” is certainly true for federal contractors. Three important events happened last week. First, on January 31 OFCCP issued an updated self-ID form for contractors to use for the next 3 years with voluntary disclosure of disability status. This is a mandatory form that must be […]


30 January 2017

Buying Background Checks From a Vendor? Check Your Forms!

Many employers contract with third parties to obtain background checks on job applicants.  If you are one of those employers, heed the warning sounded by a new federal court decision:  Make sure your background check documents are in the legally-required form, or face severe liability. An employer’s procurement of background check reports from a third […]


19 January 2017

Two Minute Legal Update – 2017: What’s New for Federal Contractors?

Welcome as we kick off the Two Minute Update – 2017.  Although a Trump administration likely means big changes ahead, including the possible roll back of some Obama era Executive Orders, several requirements went into effect at the start of this calendar year. Fair Pay Transparency The Fair Pay and Safe Workplaces Executive Order and […]