Insights

The California Occupational Safety and Health Standards Board recently approved emergency, temporary COVID-19 regulations.

’Tis the season for gift giving. Employers should be aware, however, that holiday “gifts” to employees may be taxable wages for federal income and employment tax purposes.

Two additions and a clarification of Ohio’s immunity legislation were enacted when the General Assembly recently passed House Bill 151. It grants temporary qualified civil immunity to health care isolation centers during a disaster or emergency and temporarily authorizes emergency medical technicians to perform certain emergency medical services in hospitals.

On September 30, 2020, all private sector employees in New York began to accrue sick leave under the state’s new sick and safe leave law.

On November 16, the IRS provided guidance clarifying the effect of M&A transactions involving target Paycheck Protection Program (PPP) borrowers on a business’s eligibility for the Employee Retention Tax Credit (ERTC).

On November 9, 2020, the Supreme Court announced that it would not reconsider the case of Retirement Plans Committee of IBM v. Jander, which the Court remanded to the Second Circuit in its last term.

In September 2020, the City of Columbus enacted its “Wage Theft Prevention and Enforcement Ordinance” (Chapter 377 of the city code). Effective January 1, 2021, the ordinance broadly emphasizes investigating and penalizing “wage theft,” “payroll fraud,” and employee misclassification.

California voters are set to approve the California Privacy Rights Act of 2020 (CPRA).

On October 22, 2020, Michigan enacted four COVID-related laws that provide protections to businesses and to employees.

Jackie Ford conducted an interview for Texas Lawyer titled "What Employers May Encounter As Employees Return to Work." The article focuses on the potential hurdles employers may encounter as some states begin to ease lockdowns and employees re-enter the workforce.

On October 2, 2020, the IRS published Notice 2020-76 , announcing an automatic 30-day extension of the deadline to distribute 2020 Form 1095-Cs to employees.

On September 9, 2020, California Governor Gavin Newsom signed Assembly Bill 1867, which requires private employers with 500 or more employees nationwide to provide COVID-19 supplemental paid sick leave benefits to qualifying employees.

Summer is winding down but on the COVID-19 front, the challenges abound for bankers.

As businesses in Ohio continue to reopen, employers are concerned about potential liability if their employees or customers contract COVID-19 in their workplace or business.

Across the country, numerous class and collective actions have been filed against food delivery companies, especially pizza restaurants, by drivers claiming they are not paid enough for delivery-related expenses.

The clock has starting ticking for defined contribution plans to begin to provide a “lifetime income disclosure” on at least one benefit statement a year.

On August 8, 2020, President Trump issued a memorandum directing the Treasury Department to enable employers to defer withholding and payment of employees’ share of social security taxes.

The DOL expanded the option for electronic delivery of retirement plan notices and documents.

In line with the Supreme Court’s recent holding in Bostock that Title VII prohibits discrimination on the basis of sexual orientation and transgendered status, the Fourth Circuit ruled Wednesday that policies segregating transgender students from their peers are unconstitutional and violate federal law prohibiting sex discrimination in education.

This is the second part of our three-part series reviewing ERISA cases decided this term by the U.S. Supreme Court.