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HTMLDistrict Court Affirms: Business Not Obligated to Pay $350,000 Performance Bonus to Employee Who Never Worked a Day
Noel P. Tripp; Jackson Lewis P.C.;
Legal Alert/Article
March 31, 2015, previously published on January 27, 2015
The importance of detailed drafting of employment documents - particularly those calling for commissions, bonuses or other types of incentive compensation - was highlighted recently by a plaintiff’s claim that, as a conditional hire who never worked a day at now-defunct Lehman Brothers, the...

 

HTMLACA Cadillac Tax Proposed Regs: What Treasury and IRS Are Considering
Stephanie O. Zorn; Jackson Lewis P.C.;
Legal Alert/Article
March 31, 2015, previously published on March 10, 2015
The Affordable Care Act (“ACA”) added section 4980I to the Internal Revenue Code (“Code”). Code section 4980I applies to tax years after December 31, 2017, and provides a tax on high cost employer-sponsored health coverage - if the aggregate cost of employer-sponsored...

 

HTMLProposed Wellness Plan Legislation Responds to Lawsuits Filed by EEOC
Eric S. Dreiband, Haley A. Wojdowski; Jones Day;
Legal Alert/Article
March 30, 2015, previously published on March 2015
The United States House of Representatives' Education and the Workforce Committee will conduct a hearing on March 24, 2015 about the House version of a bill proposed to the Senate two weeks earlier—the "Preserving Employee Wellness Programs Act" (S. 620) (H.R. 1189) (the...

 

HTMLU.S. Supreme Court: Ordinary Contract Principles Apply to Whether Retiree Health Benefits Survive Expired Bargaining Agreement
Kimberly N. Dobson, Paul A. Friedman, Steven S. Goodman, Joy M. Napier-Joyce, Robert R. Perry; Jackson Lewis P.C.;
Legal Alert/Article
March 30, 2015, previously published on February 12, 2015
The U.S. Supreme Court has established a new standard requiring that collective bargaining agreements, including those that establish ERISA plans, be interpreted by using ordinary principles of contract law. M&G Polymers USA, LLC, et al. v. Tackett, et al., No. 13-1010 (U.S. Jan. 26, 2015).

 

HTMLWhat’s Next for the Affordable Care Act...Information Reporting
Joseph J. Lazzarotti, Melissa Ostrower; Jackson Lewis P.C.;
Legal Alert/Article
March 27, 2015, previously published on February 27, 2015
Employers with a calendar year health plan who have completed open enrollment and tackled many of the significant compliance hurdles toward Affordable Care Act (ACA) compliance may feel they are entitled to a breather. But there is no rest for the weary. Many more challenges lie ahead. In 2016,...

 

Adobe PDFEmployee Stock Plans: Year-End International Reporting Requirements
Shoshana E. Litt, Robert G. Marshall; Jones Day;
Legal Alert/Article
March 27, 2015, previously published on December 2014
This Commentary highlights some of the principal calendar and year-end reporting requirements for employee stock plans that U.S. companies most commonly encounter when offering these programs to their employees in selected jurisdictions worldwide.

 

HTMLERISA Preempts Plan Participant’s Attempt to Impose State Law Constructive Trust on Ex-Wife’s Vested Survivor Annuity Benefits
Colleen K. O'Brien; Semmes, Bowen & Semmes A Professional Corporation;
Legal Alert/Article
March 27, 2015, previously published on January 2015
In Vanderkam v. Vanderkam, No. 13-5163, 2015 WL 233686 (D.C. Cir. Jan. 20, 2015), the Court examined ERISA preemption in the context of an employer’s annuity pension plan. The Employee Retirement Income Security Act of 1974 (ERISA) entitles spouses of pension plan participants to a survivor...

 

HTMLIs Anyone Interested in PRPPs?
Lorraine Allard; McCarthy Tétrault LLP;
Legal Alert/Article
March 26, 2015, previously published on March 13, 2015
A number of financial institutions and other providers are now offering pooled registered pension plans (PRPPs) and voluntary registered savings plans (VRSPs), the PRPP’s Quebec equivalent. Except for VRSPs, which are mandatory for employers who don’t offer pension plans or other...

 

HTMLTightening the Belt on Broader Public Sector Compensation
Melissa Kennedy, Kate McNeill-Keller; McCarthy Tétrault LLP;
Legal Alert/Article
March 26, 2015, previously published on March 17, 2015
On March 16, 2015, the Broader Public Sector Executive Compensation Act (the “Act”) comes into force. The purpose of the Act is to regulate and govern the total compensation of individuals who hold certain executive positions within the broader public sector (“BPS”), through...

 

HTMLApril 1 is First and Only Chance for H-1B Visas for 2015
Adam S. Mocciolo; Pullman & Comley, LLC;
Legal Alert/Article
March 25, 2015, previously published on March 16, 2015
April 1, 2015 is the first day on which an employer can petition for an H-1B visa for an employee for the upcoming fiscal year. It is also very likely to be the last day. If hiring and visa application trends of the last two years continue to hold, the U.S. Citizenship & Immigration Service...

 


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