News & Analysis as of August 2, 2025

Employee Benefits

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Hiring & Firing refers to the process of recruiting, interviewing and offering employment and the process of evaluating performance and dismissing employees. Hiring & Firing is a highly regulated area and can create tremendous liability for employers who fail to properly adhere to acceptable employment practices. Some of the potential pitfalls in this area stem from discriminatory hiring practices, improper performance evaluations, and retaliatory firings. less -

Have You Considered How a Reduction in Force Impacts Your 401(k) Plan?

Bricker Graydon LLP on 6/4/2025

As businesses continue to respond to recent shifts in the U.S. economy, some employers have had to make the challenging decision to implement cost-cutting measures and reductions to their workforce....more

Solo 401(k) Plans: A Quick Fix-It Guide

Verrill on 2/14/2025

“Solo 401(k)” is a marketing term used for a 401(k) plan that is adopted by a sole proprietor or an incorporated business with no employees other than the owner. These plans offer a greater retirement savings opportunity...more

Hiring Across the 49th Parallel: Traps for the Unwary for Cross-Border US-Canada Hires (Part II)

Mintz - Employment Viewpoints on 10/9/2024

The United States and Canada are each other’s largest trade partners with nearly C$3.6 billion/US$2.7 billion worth of goods and services crossing the border each day in 2023. The United States is the single greatest...more

Under Long-Term, Part-Time Employee Rules, Some Things Change, and Some Things Stay the Same

McDermott Will & Emery on 1/24/2024

In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the SECURE...more

Employee Benefits-Related Limits For 2023

Brownstein Hyatt Farber Schreck on 10/25/2022

This chart sets forth some of the annually adjusted dollar limits that impact employee benefits, as published by the Internal Revenue Service, the Social Security Administration and the Pension Benefit Guaranty Corporation. ...more

Hello… Goodbye… Hello Again: New IRS FAQs Discuss Rehires and Bona Fide Retirements In Light of COVID-Related Labor Shortages

Seyfarth Shaw LLP on 11/2/2021

Seyfarth Synopsis: The IRS recently sought to reassure employers that they will not jeopardize their retirement plan’s tax qualified status if they permit employees who have a bona fide separation from service to take a...more

Navigating the Nuances of the COBRA Subsidy Under the American Rescue Plan Act

Lowenstein Sandler LLP on 10/14/2021

Hosts Andrew Graw and Megan Monson discuss the American Rescue Plan Act of 2021 (ARPA) as part of the new (third) COVID-19 stimulus relief bill. The ARPA assists qualifying individuals who lose coverage under an employer’s...more

IRS FAQ Expands Free COBRA Entitlement

Partridge Snow & Hahn LLP on 6/3/2021

On May 18, 2021, the Internal Revenue Service published guidance in the form of a series of 86 questions and answers (“FAQ”) that address the American Rescue Plan Act of 2021’s (“ARPA”) continuation health coverage in the...more

IRS Addresses Lingering Employer Questions Regarding COBRA Premium Assistance and Corresponding Tax Credits under the American...

Fisher Phillips on 5/21/2021

The American Rescue Plan Act (ARPA) provides for 100% premium assistance to certain qualified beneficiaries for continuation coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) for periods of...more

2021 IRS Adjusted Dollar Limits for Employee Benefit Arrangements

Stoel Rives LLP on 11/2/2020

In this legal update, our employee benefits team highlights the recently issued 2021 calendar year limits for qualified retirement plans, other retirement arrangements, fringe benefits, and health and welfare plans....more

IRS Guidance On The Effect Of COVID-19 On Partial Plan Terminations

Fisher Phillips on 9/18/2020

COVID-19 has forced many employers to reduce their workforce through furloughs or layoffs. These reductions may cause employers to experience a partial plan termination of their qualified retirement plans, which requires 100%...more

PODCAST: Williams Mullen's Benefits Companion - New Virginia Laws Impacting Worker Classification

Williams Mullen on 9/4/2020

On the latest episode of Williams Mullen's Benefits Companion, host Brydon DeWitt is joined by David Burton, partner with Williams Mullen’s Labor, Employment and Immigration Section, to discuss some very important changes to...more

Section 83(i): Considerations and Pitfalls for Private Employers

Holland & Knight LLP on 3/12/2019

• Now that the IRS has issued additional guidance on the practical considerations of the election to defer compensation allowed by Section 83(i) of the Internal Revenue Code of 1986, as amended, it has become clearer that...more

An HR Checklist for New Employers: You have Your Ship, and Now You Need Your Crew; How to Get Your 'Ship' Together

Dentons on 6/28/2016

Starting a business is not always simple. Being an employer carries with it a number of obligations and it is important to know the ropes prior to even hiring your first employee. Below is a condensed HR checklist that...more

IRS Provides New 409A Guidance; New Proposed Regulations Provide Additional Clarity, Warn of Abusive Practices, and Present...

McDermott Will & Emery on 6/24/2016

In Depth - Additional flexibility to use Section 409A exemptions - ..Expanded availability of the rules for transaction-based compensation for stock rights and incentive stock options. The final regulations allow...more

New Oregon Laws: Criminal Background Checks and State Retirement Savings Plan - “Ban the Box” and Oregon Retirement Savings Plan...

Holland & Knight LLP on 7/8/2015

Two new Oregon laws establish policies regarding employer criminal background checks and questions for applicants and a state-run retirement savings plan. In part, Enrolled House Bill 3025 (HB 3025) bans the practice by some...more

Pay-or-Play: Think Globally

Faegre Drinker Biddle & Reath LLP on 6/10/2014

With the effective date of the “pay-or-play” employer mandate just over the horizon, employers who sponsor group health plans are well aware of the layers of complexity presented by the mandate. One of the layers that...more

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