I was quoted in a recent article published by Society for Human Resource Management (SHRM) exploring ways employers react to employees rescinding their resignation. In some cases, employers might allow the employee to stay, but I offered insight on the legal considerations when making this decision.Continue Reading Ways Employers Can React to Employees Rescinding a Resignation
By December 31, 2023, group health plans and health insurance issuers must submit an attestation to certify compliance with the “gag clause prohibition” under the Consolidated Appropriations Act of 2021 (CAA).Continue Reading Let the Plan Speak: First Gag Clause Attestation Due December 31, 2023
The National Labor Relations Board (NLRB) recently issued a final rule setting forth a new standard for joint-employer status under the National Labor Relations Act (NLRA). The new rule, which is set to go into effect on December 26, 2023, drastically broadens the scope of who can be considered a joint employer under the NLRA.Continue Reading NLRB Issues New Rule Broadening Joint-Employer Status
NOTE: This post was originally written August 29, 2023, and was updated on September 27, 2023.
Breaking news: On September 19, 2023, the Oklahoma Attorney General filed a Petition for En Banc Rehearing, challenging the Tenth Circuit panel’s decision in this case and requesting a rehearing before the full Tenth Circuit bench. The Oklahoma Attorney General argued in his Petition that the panel’s decision contradicted established Supreme Court precedent and recent circuit court decisions regarding the scope of ERISA preemption, failed to address the ERISA “savings clause,” and was overbroad in its articulation of Medicare Part D preemption. On September 25, 2023, the Tenth Circuit ordered PCMA to respond to the Petition. We will provide further updates as this matter develops.Continue Reading Tenth Circuit Rules ERISA Preempts Oklahoma PBM-Reform Law
On August 23, the Internal Revenue Service issued Rev. Proc. 2023-29, announcing that the Affordable Care Act (ACA) affordability threshold will be 8.39% for plan years beginning in 2024, a substantial decrease from the 9.12% affordability threshold set for plan year 2023. This marks the largest change yet in the affordability thresholds year-over-year. The affordability threshold is used to determine whether employer-sponsored health coverage is affordable for purposes of the ACA’s employer-shared responsibility provisions.Continue Reading Planning for Open Enrollment? Note the ACA Affordability Threshold Drop
We recognize that many companies sponsor ERISA welfare benefit plans and will soon be undergoing their open enrollment process and issuing related participant communications. To assist with that process, we have prepared an Automatic Participant Disclosures Checklist for use during open enrollment and throughout the plan year. Note that some of these disclosures may be delivered electronically under certain circumstances.
If you have questions regarding the information in this checklist or would like additional information regarding electronic delivery of notices, please contact any of the attorneys in our Employee Benefits Practice Group.
Recent years have brought a steady stream of developments in labor and employment law, and 2023 has been no exception. As we expect regulatory and legislative changes to continue, it is critical for employers and HR professionals to stay informed of the impact these developments will have in the workplace. We invite you to join us for a lively presentation discussing the significant legal developments that employers should consider as we look forward to 2024.Continue Reading Register Now | Significant Labor & Employment Law Developments Impacting the Workplace
On April 28, 2023, the IRS Office of Chief Counsel issued Chief Counsel Advice Memorandum 202317020 (CCA Memo), with an important reminder to employers who provide health and dependent care flexible spending arrangements (FSAs) under an Internal Revenue Code (Code) Section 125 cafeteria plan: a failure to adequately substantiate FSA expenses before reimbursement may result in the loss of the tax-free status of all benefits provided under the Code Section 125 cafeteria plan.Continue Reading Flexible Spending Accounts: Require Substantiation or Risk Disqualification
I recently provided insight for an article in Benefits Pro examining the Tenth Circuit ruling that certain state regulation of pharmacy benefit managers (PBMs) is preempted by ERISA.Continue Reading Insight on Tenth Circuit Ruling in PBM-Reform Law Challenge
Late last week, the Internal Revenue Service (IRS) issued guidance on Section 603 of the SECURE 2.0 Act with respect to catch-up contributions. The guidance includes a two-year administrative transition period – until 2026 – to implement the Roth catch-up contribution provisions under SECURE 2.0 and is in response to employer coalitions and industry groups who had voiced concerns about being able to timely implement those provisions.Continue Reading Amid Concerns, IRS Delays Required Roth Catch-Ups Until 2026 to Allow For Plan Compliance