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Is the New Employer Tax Credit for You?

Under the Internal Revenue Code of 1986, as amended (the “Code”), businesses are entitled to a general business credit which is made up of several component credits, including the Work Opportunity Credit, the Indian Employment Credit, credits for employing and housing employees affected by Hurricane Katrina, and a number of others. The recently-enacted Tax Cuts and Jobs Act (“TCJA” or the “Act”) added a new component credit for businesses that qualify – the Paid Family and Medical Leave Credit (“FML Credit”).

Changes to ERISA’s Disability Claims Regulations Coming April 1

New handling regulations for ERISA disability claims will go into effect on April 1, 2018, the Department of Labor (DOL) has announced. The agency confirmed that the regulations are final, without changes.

IRS Issues Highly Anticipated Form W-4 Guidance in Wake of Tax Reform

The IRS has published Notice 2018-14, which provides employers with much needed guidance regarding IRS Form W-4, Employee's Withholding Allowance Certificate, due to the significant changes made by the recent tax reform law to personal income tax rates, deductions, credits and federal income tax withholding. Employers use Forms W-4 completed and submitted by employees to determine the amount of income tax to withhold from the employees' pay for the particular tax year.

"Cadillac" Health Plan Tax Delayed

The start of a tax on "Cadillac" health plans has been delayed from 2020 until 2022.

eLABORate: New Healthcare Opportunities on the Horizon for Small Employers and the Self-Employed

President Trump has repeatedly commented that health insurance should be sold “across state lines” and that it should be easier for self-employed individuals and small employers to purchase insurance similar to that sold in the large group market. In an effort to make those comments a reality, the President released an executive order last October introducing a new type of health plan – “association health plans” or AHPs. Recently, the Department of Labor introduced proposed guidance on these new types of health insurance arrangements.

2018 Tax Reform Series: Goodbye to the Individual Mandate

This is the seventh article in our series covering various tax and employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017.

DOL Proposes More Permissive Association Health Plan Rule

Small businesses and self-employed individuals may soon have more options for obtaining affordable group health coverage. As directed by Executive Order 13813, on January 5, 2018, the U.S. Department of Labor (DOL) released proposed regulations (83 Fed. Reg. 614) intended to increase the availability of association health plans (AHPs). The proposed regulations would achieve that aim by broadening the definition of “employer” to make it easier for employers to join together to sponsor an AHP for their employees.

2018 Tax Reform Series: Change to Employer Deduction Rules

This is the sixth article in our series covering the various tax and employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017.

Labor Department Initiative Could Permit Gig Workers To Obtain Healthcare Benefits

Among my list of “must-read” workplace law summaries is the weekly “Punching In” column put out by Chris Opfer and Ben Penn over at Bloomberg Law’s Labor and Employment Blog every Monday morning. This week’s edition contains two pieces of interesting news for gig businesses. The first is a recap of the little-known provision in the tax reform bill that could provide as much as a 20 percent reduction off the taxable earnings of gig workers, which could funnel even more people into the pool of gig workers (and incentivize those already in the pool to stay there). We discussed this a few weeks ago; you can read about it in more detail here in this December 29 post.

2018 Tax Reform Series: New Excise Tax on “Excess” Executive Compensation Paid by Tax-Exempt Employers

This is the fifth article in our series covering the various employee benefits-related changes contained in the Tax Cuts and Jobs Act signed by the President on December 22, 2017.

Ogletree Deakins | California | The Opportunities and Obligations of Venture Capital and Private Equity in the #MeToo Environment (February 01, 2018)

Fisher Phillips | California | Glimmers of Hope? Pair of Recent PAGA Cases Provide Rare Procedural Victories for California Employers (January 31, 2018)

Ogletree Deakins | California | California’s Salary History Ban: Answers to Frequently Asked Questions (January 23, 2018)

Fisher Phillips | California | The ICEman Cometh? Recent War of Words Puts California Employers in the Crosshairs of National Immigration Debate (January 22, 2018)

Jackson Lewis P.C. | California | Trial Court Properly Denied Attorneys’ Fees To Plaintiff Who Proved His Termination Was Substantially Motivated By His Disabilities, But Was Not The Prevailing Party At Trial (January 21, 2018)

Ogletree Deakins | California | Cal/OSHA Approves Long-Awaited Housekeeper Injury Prevention Regulations (January 24, 2018)

Fisher Phillips | California | Cal/OSHA Approves Hotel Housekeeping Injury Standard – Likely to Go Into Effect Later This Year (January 21, 2018)

Fisher Phillips | California | DLSE Publishes Voluntary Template for Required Employer AB 450 Notice (February 11, 2018)

Ogletree Deakins | California | As Marijuana Shops Thrive, California Employers Revisit Drug Policies (January 18, 2018)

Jackson Lewis P.C. | California | Reminder! California Employers Must Provide Notice of the Federal and California Earned Income Tax Credit (January 15, 2018)