This year's annual seminar took place on Tuesday, March 8, 2016.
The agenda was as follows:
8:00 a.m. Registration, Breakfast + Networking
8:30 a.m. Evolving Issues for 2016: HR To-Do List, presented by Lawrence Feheley
9:00 a.m. OSHA Recent Developments + Impact on Employers
Presented by: Eric Travers and Brendan Feheley
Eric and Brendan provided an analysis of the new developments in OSHA and provided practice pointers and strategies for employers dealing with heightened OSHA scrutiny.
9:45 a.m. Worker Misclassification, presented by Tim Gallagher.
Misclassification of an employee can leave a company in danger of facing legal issues, including FITW, FICA and FUTA tax code violations. Tim defined what constitutes an independent contractor and discussed the risks for classifying an employee incorrectly.
10:30 a.m. Break
10:45 a.m. Non-Competition Agreements, presented by Robert Cohen.
Robert discussed important aspects of non-compete agreements, including how to draft an enforceable document that works for your company. He also provided steps to take in the event an employee you would like to hire is bound to a non-compete agreement.
11:30 a.m. Are You Smarter Than an Employment Lawyer? Presented by Brendan Feheley.
In this interactive segment, Brendan challenged guests to test their employment knowledge. He focused on a variety of important topics for human resource professionals.
12:30 p.m. Questions + Answers
Tom Sigmund presented "Dos + Don'ts of Non-Qualified Deferred Compensation Plans" at the Ohio Society of CPA's Mega Tax Conference on December 7-8, 2015.
The presentation focused on deferred compensation arrangements, what it means to be non-qualified and when it is used.
This document discusses the pros and cons of qualified and non-qualified deferred compensation plans. It explains that non-qualified plans allow employers more flexibility in selecting participants and setting contribution amounts compared to qualified plans, but non-qualified plans require employers to defer tax deductions. A major con of non-qualified plans is complying with Section 409A, which introduces penalties for failing to follow specific rules. The document also notes that non-profits face additional challenges with non-qualified plans due to risks of forfeiture.
"Non-Qualified Deferred Compensation Plans" was presented by Tom Sigmund on December 18, 2014, at the CPA Mega Tax Conference.
Tom discussed the details of non-qualified deferred compensation plans, including social security taxes, informal funding and penalties.
The document introduces the M Financial Group and their "Super Roth" deferred compensation strategy. It summarizes that the strategy allows tax-free growth and tax-free withdrawals through a company-sponsored plan with life insurance funding. It provides hypothetical examples showing how the "Super Roth" strategy could provide higher total and spendable retirement benefits than traditional pension or personal investment strategies by diversifying accumulations and hedging against future tax increases.
Executive Compensation - Some Developments and RemindersQuarles & Brady
This document summarizes recent developments in executive compensation law and regulations. It discusses the Dodd-Frank Act's rules around incentive compensation, which aim to prohibit compensation structures that encourage excessive risk-taking at large financial institutions. It notes these rules may influence practices at non-financial companies as well. The document also reviews IRS Section 409A, which governs deferred compensation, and recent IRS clarifications around its provisions. Key issues covered include compensation deferral requirements, forfeiture provisions, and exceptions to Section 409A's rules.
How to Reduce Plaintiff Attorneys' Income Taxes and Build Wealth Using Contin...Greg Maxwell
This presentation was created by Greg Maxwell, Esq., CFP® of Amicus Settlement Planners. If you have any questions about deferring legal fees, you may schedule a complimentary call with Greg via this link: bit.ly/book-a-call-with-greg-maxwell, or you can email Greg at Contact@AmicusPlanners.com.
IRA Rollover-What's Right for You - AMIRARRG0514Ted Broker
The document discusses factors to consider when deciding whether to rollover retirement plan assets from an employer-sponsored plan to an IRA. Some benefits of an IRA rollover include consolidating multiple accounts, expanding investment options, and accessing funds before age 59.5 under certain exceptions. However, an IRA rollover may not be suitable depending on individual circumstances such as needing loans, employer stock with special tax treatment, or assets from a SIMPLE plan within two years. The document provides questions to help determine what factors apply and whether an IRA rollover is appropriate based on a person's goals and needs.
Avoiding Traps in Your Transition: Negotiating Your Bonus Arrangement and Emp...jimeccleston
The document discusses issues financial advisors may face when transitioning between brokerage firms, including negotiating compensation arrangements, resolving obligations to the current firm like forgivable loans, and ensuring new employment agreements are carefully reviewed. Key topics covered are strategies for negotiating bonus payments and loan forgiveness terms, defining acceptable reasons for termination in agreements, and handling client and proprietary information when moving firms.
Tom Sigmund presented "Dos + Don'ts of Non-Qualified Deferred Compensation Plans" at the Ohio Society of CPA's Mega Tax Conference on December 7-8, 2015.
The presentation focused on deferred compensation arrangements, what it means to be non-qualified and when it is used.
This document discusses the pros and cons of qualified and non-qualified deferred compensation plans. It explains that non-qualified plans allow employers more flexibility in selecting participants and setting contribution amounts compared to qualified plans, but non-qualified plans require employers to defer tax deductions. A major con of non-qualified plans is complying with Section 409A, which introduces penalties for failing to follow specific rules. The document also notes that non-profits face additional challenges with non-qualified plans due to risks of forfeiture.
"Non-Qualified Deferred Compensation Plans" was presented by Tom Sigmund on December 18, 2014, at the CPA Mega Tax Conference.
Tom discussed the details of non-qualified deferred compensation plans, including social security taxes, informal funding and penalties.
The document introduces the M Financial Group and their "Super Roth" deferred compensation strategy. It summarizes that the strategy allows tax-free growth and tax-free withdrawals through a company-sponsored plan with life insurance funding. It provides hypothetical examples showing how the "Super Roth" strategy could provide higher total and spendable retirement benefits than traditional pension or personal investment strategies by diversifying accumulations and hedging against future tax increases.
Executive Compensation - Some Developments and RemindersQuarles & Brady
This document summarizes recent developments in executive compensation law and regulations. It discusses the Dodd-Frank Act's rules around incentive compensation, which aim to prohibit compensation structures that encourage excessive risk-taking at large financial institutions. It notes these rules may influence practices at non-financial companies as well. The document also reviews IRS Section 409A, which governs deferred compensation, and recent IRS clarifications around its provisions. Key issues covered include compensation deferral requirements, forfeiture provisions, and exceptions to Section 409A's rules.
How to Reduce Plaintiff Attorneys' Income Taxes and Build Wealth Using Contin...Greg Maxwell
This presentation was created by Greg Maxwell, Esq., CFP® of Amicus Settlement Planners. If you have any questions about deferring legal fees, you may schedule a complimentary call with Greg via this link: bit.ly/book-a-call-with-greg-maxwell, or you can email Greg at Contact@AmicusPlanners.com.
IRA Rollover-What's Right for You - AMIRARRG0514Ted Broker
The document discusses factors to consider when deciding whether to rollover retirement plan assets from an employer-sponsored plan to an IRA. Some benefits of an IRA rollover include consolidating multiple accounts, expanding investment options, and accessing funds before age 59.5 under certain exceptions. However, an IRA rollover may not be suitable depending on individual circumstances such as needing loans, employer stock with special tax treatment, or assets from a SIMPLE plan within two years. The document provides questions to help determine what factors apply and whether an IRA rollover is appropriate based on a person's goals and needs.
Avoiding Traps in Your Transition: Negotiating Your Bonus Arrangement and Emp...jimeccleston
The document discusses issues financial advisors may face when transitioning between brokerage firms, including negotiating compensation arrangements, resolving obligations to the current firm like forgivable loans, and ensuring new employment agreements are carefully reviewed. Key topics covered are strategies for negotiating bonus payments and loan forgiveness terms, defining acceptable reasons for termination in agreements, and handling client and proprietary information when moving firms.
This document discusses stock-based compensation options including incentive stock options (ISOs), nonqualified stock options (NSOs), and restricted stock. It provides details on the tax implications and requirements for each type. ISOs are not taxed at grant or exercise if held for the required periods. NSOs result in compensation income for the employee upon exercise. Restricted stock may be taxed at grant or vesting depending on if an 83(b) election is made. The document emphasizes establishing fair market value with an expert.
Travis Drouin MFA on Equity CompensationRicklawboston
This document summarizes stock-based compensation options for companies, including incentive stock options (ISOs), nonqualified stock options (NSOs), and restricted stock. ISOs provide tax benefits if stock is held for the required periods, while NSOs tax the option value as income at exercise. Restricted stock can allow employees to elect early taxation but requires upfront cash. The firm, MFA-Moody, Famiglietti & Andronico LLP, provides tax and accounting services to early-stage companies around stock-based compensation structures and valuations.
Buy-sell agreements are usually part of a succession plan put in place to protect the financial interests of the owners of closely held companies and their heirs and to protect the company’s stability in case of a major event. Funding buy – sell agreements is frequently accomplished using insurance policies under (1) a cross purchase agreement, or (2) a stock redemption agreement.
Cross purchase agreement. Each owner of the company takes out, and is beneficiary of, an insurance policy on each of the other owners. In the event of an owner’s death, the other owners use the insurance proceeds to buy out the decedent’s ownership share in the company from the decedent’s beneficiaries.
This document provides an overview of annuities, including:
- Annuities are insurance contracts that allow individuals to save money on a tax-deferred basis and receive guaranteed lifetime income in retirement.
- Premiums are invested and earnings accumulate tax-deferred, while payouts in retirement are partially taxed as ordinary income.
- Annuities offer benefits like guaranteed lifetime withdrawals, death benefits for beneficiaries, and options to convert savings into fixed or variable lifetime income payments.
- Factors like investment performance, age, and payout options chosen determine the amount of annuity income received in retirement.
Settlement Agreements at a glance - a guide for employers. Lucy Truscott, senior associate at Kervin & Barnes, talks you through the key issues to be aware of when it comes to drafting and negotiating Settlement Agreements (formerly known as Compromise Agreements).
Variable annuities and mutual funds are long-term investment vehicles designed for retirement. Variable annuities offer tax-deferred growth and death benefits while mutual funds allow for more flexibility but do not provide the same tax benefits. Both have associated fees that impact returns. Retirement planning should consider factors like longer lifespans, inflation, and rising healthcare costs to ensure adequate savings.
This document discusses how and when employees get paid. It explains key terms like gross pay, net pay, and different pay schedules such as weekly, bi-weekly, and semi-monthly. Employees may be paid an annual salary that is then divided over the number of pay periods. Taxes and other deductions are taken out of gross pay to determine net pay. Record keeping of pay stubs is important to verify accurate tax reporting. The overall message is for employees to understand their pay schedule and track their earnings.
This document discusses several tax issues related to startup companies, including:
1) Choice of entity considerations such as availability of losses, fringe benefits, public offerings, liability, intellectual property, and ownership transfers.
2) Qualified small business stock and relevant tax benefits at the federal and state levels.
3) Proposed §305 regulations regarding deemed distributions on convertible instruments.
4) Dynamic split models for allocating founder's equity.
5) Tax treatment of convertible debt issued as an investment.
This presentation discusses business succession planning and buy/sell agreements. It covers:
1) Types of business succession agreements and their purpose of determining what happens to a business interest when an owner dies or leaves.
2) Differences between mandatory and put/call agreements and their tax treatment.
3) Trigger events such as death, illness or disability that activate the agreements.
4) Issues around valuing a business and ensuring insurance is adequate.
3) Questions are taken at the end regarding implementation and other details.
What is a QDRO and how do I get one in a Texas divorce?Adam Kielich
Fort Worth employment and divorce lawyer Adam Kielich discusses QDROs and how QDROs are obtained in a Texas divorce. Learn more about these critical orders and how they affect the property division in a divorce.
The Kielich Law Firm
2205 Martin Drive, Suite 200-K
Bedford, Texas 76021
P: 817-857-1123
W: www.kielichlawfirm.com
This document discusses the importance of financial planning for businesses and estates. It provides several case studies, or "war stories", to illustrate common issues that can arise without proper planning, such as insolvency, incorrectly structured buy-and-sell agreements, and complications when business interests are part of an estate. The document emphasizes that understanding a client's full situation and wishes is key to developing a plan that ensures their assets are distributed as they intended. It also stresses the role of life insurance, wills, and trusts in addressing liquidity issues and unlocking opportunities for beneficiaries.
This document discusses benefit solutions for government contractors. It explains that contractors working with the government are required to pay fringe benefits to employees based on Department of Labor rates. Directly paying employees in cash subjects employers to taxes, so putting fringe wages into bona fide benefit plans like 401(k)s or medical benefits is compliant. Providing medical benefits under these contracts can be difficult due to varying hours and premium costs not matching fringe rates. The solution proposed is a combination of a limited benefit medical plan and retirement plan that costs the exact fringe wage amount and provides benefits without costs to employees while saving taxes for employers.
If you have savings in an employer-sponsored retirement plan like a 401(k), you have options when you leave your job such as leaving the assets in the employer's plan, rolling them over to an IRA or another employer's plan. There are various factors to consider in making this decision including who controls the assets, available investment options, fees, required minimum distributions, and beneficiary options. An Ameriprise financial advisor can help you evaluate these options and decide what is best for your individual situation based on your retirement goals.
This presentation discusses Meridian Wealth Management, a boutique financial advisory firm. It notes that Meridian provides general financial advice but not personalized recommendations. It also states that the presentation does not contain all relevant information and is not a replacement for individual research or tax advice. The presentation was accompanied by an oral discussion.
This document provides a comparison of different types of business entities: sole proprietorships, partnerships, limited liability companies (LLCs), and corporations (S-Corps and C-Corps). It outlines the key characteristics of each including descriptions, advantages, disadvantages, tax treatment, required documents, and recommended documents. The types of business entities vary in terms of ownership structure, liability, tax treatment, and formalities required for formation and ongoing compliance.
This document discusses various tax-related issues that may arise during and after a divorce, including:
1. Filing status options such as married filing separately, married filing jointly, and head of household for the divorce years.
2. Determining who can claim child dependents and adding language to the divorce agreement.
3. Innocent spouse rules and audit risks such as conflicting information between tax returns and divorce agreements.
4. Distinguishing distributions from flow-through entities versus compensation and reviewing K-1 forms.
5. Defining income for tax versus support purposes and ensuring all sources are reported.
The document outlines 13 broad financial needs or "life issues" that most affluent clients will face, including investment matters, banking/cash management, credit structures, stock options, qualified retirement plans, risk management, business succession planning, durable power of attorney, descendant/legacy planning, titling of assets, distribution of wealth/trust issues, charitable gifting after death, and lifetime philanthropy. The client's financial advisor will design integrated strategies to address each financial need and ensure the client's comprehensive financial plan grows and matures with their changing objectives over time.
Global business attorney Vinita Bahri-Mehra presented this program to the Ohio State Bar Association’s “Leadership Academy” on Friday, January 22. She discussed the improving diversity statistics in central Ohio law firms, as well as her own experience as an Indian-born lawyer.
Vinita also laid out a four-part path to success for new lawyers, including (1) being true to one’s heritage, (2) creating a personal brand without compromising one’s cultural authenticity, (3) earning leadership roles in community and trade groups, and (4) balancing motivation with patience.
Say What? Communicating Effectively in a Multigenerational Workplace EmilyBennington
This document discusses communicating effectively in a multigenerational workplace. There are currently four generations in the workforce - Traditionalists, Boomers, Generation X, and Generation Y/Millennials. Each generation has unique characteristics and perspectives shaped by their formative years. Lack of understanding between generations can lead to low morale and turnover. To improve communication, it's important to understand each generation's values and preferences in communication styles. The three rules for outstanding multigenerational communication are to value what each generation lacked, recognize the breakdown of traditional hierarchies, and understand that a one-size-fits-all approach doesn't work.
This document discusses stock-based compensation options including incentive stock options (ISOs), nonqualified stock options (NSOs), and restricted stock. It provides details on the tax implications and requirements for each type. ISOs are not taxed at grant or exercise if held for the required periods. NSOs result in compensation income for the employee upon exercise. Restricted stock may be taxed at grant or vesting depending on if an 83(b) election is made. The document emphasizes establishing fair market value with an expert.
Travis Drouin MFA on Equity CompensationRicklawboston
This document summarizes stock-based compensation options for companies, including incentive stock options (ISOs), nonqualified stock options (NSOs), and restricted stock. ISOs provide tax benefits if stock is held for the required periods, while NSOs tax the option value as income at exercise. Restricted stock can allow employees to elect early taxation but requires upfront cash. The firm, MFA-Moody, Famiglietti & Andronico LLP, provides tax and accounting services to early-stage companies around stock-based compensation structures and valuations.
Buy-sell agreements are usually part of a succession plan put in place to protect the financial interests of the owners of closely held companies and their heirs and to protect the company’s stability in case of a major event. Funding buy – sell agreements is frequently accomplished using insurance policies under (1) a cross purchase agreement, or (2) a stock redemption agreement.
Cross purchase agreement. Each owner of the company takes out, and is beneficiary of, an insurance policy on each of the other owners. In the event of an owner’s death, the other owners use the insurance proceeds to buy out the decedent’s ownership share in the company from the decedent’s beneficiaries.
This document provides an overview of annuities, including:
- Annuities are insurance contracts that allow individuals to save money on a tax-deferred basis and receive guaranteed lifetime income in retirement.
- Premiums are invested and earnings accumulate tax-deferred, while payouts in retirement are partially taxed as ordinary income.
- Annuities offer benefits like guaranteed lifetime withdrawals, death benefits for beneficiaries, and options to convert savings into fixed or variable lifetime income payments.
- Factors like investment performance, age, and payout options chosen determine the amount of annuity income received in retirement.
Settlement Agreements at a glance - a guide for employers. Lucy Truscott, senior associate at Kervin & Barnes, talks you through the key issues to be aware of when it comes to drafting and negotiating Settlement Agreements (formerly known as Compromise Agreements).
Variable annuities and mutual funds are long-term investment vehicles designed for retirement. Variable annuities offer tax-deferred growth and death benefits while mutual funds allow for more flexibility but do not provide the same tax benefits. Both have associated fees that impact returns. Retirement planning should consider factors like longer lifespans, inflation, and rising healthcare costs to ensure adequate savings.
This document discusses how and when employees get paid. It explains key terms like gross pay, net pay, and different pay schedules such as weekly, bi-weekly, and semi-monthly. Employees may be paid an annual salary that is then divided over the number of pay periods. Taxes and other deductions are taken out of gross pay to determine net pay. Record keeping of pay stubs is important to verify accurate tax reporting. The overall message is for employees to understand their pay schedule and track their earnings.
This document discusses several tax issues related to startup companies, including:
1) Choice of entity considerations such as availability of losses, fringe benefits, public offerings, liability, intellectual property, and ownership transfers.
2) Qualified small business stock and relevant tax benefits at the federal and state levels.
3) Proposed §305 regulations regarding deemed distributions on convertible instruments.
4) Dynamic split models for allocating founder's equity.
5) Tax treatment of convertible debt issued as an investment.
This presentation discusses business succession planning and buy/sell agreements. It covers:
1) Types of business succession agreements and their purpose of determining what happens to a business interest when an owner dies or leaves.
2) Differences between mandatory and put/call agreements and their tax treatment.
3) Trigger events such as death, illness or disability that activate the agreements.
4) Issues around valuing a business and ensuring insurance is adequate.
3) Questions are taken at the end regarding implementation and other details.
What is a QDRO and how do I get one in a Texas divorce?Adam Kielich
Fort Worth employment and divorce lawyer Adam Kielich discusses QDROs and how QDROs are obtained in a Texas divorce. Learn more about these critical orders and how they affect the property division in a divorce.
The Kielich Law Firm
2205 Martin Drive, Suite 200-K
Bedford, Texas 76021
P: 817-857-1123
W: www.kielichlawfirm.com
This document discusses the importance of financial planning for businesses and estates. It provides several case studies, or "war stories", to illustrate common issues that can arise without proper planning, such as insolvency, incorrectly structured buy-and-sell agreements, and complications when business interests are part of an estate. The document emphasizes that understanding a client's full situation and wishes is key to developing a plan that ensures their assets are distributed as they intended. It also stresses the role of life insurance, wills, and trusts in addressing liquidity issues and unlocking opportunities for beneficiaries.
This document discusses benefit solutions for government contractors. It explains that contractors working with the government are required to pay fringe benefits to employees based on Department of Labor rates. Directly paying employees in cash subjects employers to taxes, so putting fringe wages into bona fide benefit plans like 401(k)s or medical benefits is compliant. Providing medical benefits under these contracts can be difficult due to varying hours and premium costs not matching fringe rates. The solution proposed is a combination of a limited benefit medical plan and retirement plan that costs the exact fringe wage amount and provides benefits without costs to employees while saving taxes for employers.
If you have savings in an employer-sponsored retirement plan like a 401(k), you have options when you leave your job such as leaving the assets in the employer's plan, rolling them over to an IRA or another employer's plan. There are various factors to consider in making this decision including who controls the assets, available investment options, fees, required minimum distributions, and beneficiary options. An Ameriprise financial advisor can help you evaluate these options and decide what is best for your individual situation based on your retirement goals.
This presentation discusses Meridian Wealth Management, a boutique financial advisory firm. It notes that Meridian provides general financial advice but not personalized recommendations. It also states that the presentation does not contain all relevant information and is not a replacement for individual research or tax advice. The presentation was accompanied by an oral discussion.
This document provides a comparison of different types of business entities: sole proprietorships, partnerships, limited liability companies (LLCs), and corporations (S-Corps and C-Corps). It outlines the key characteristics of each including descriptions, advantages, disadvantages, tax treatment, required documents, and recommended documents. The types of business entities vary in terms of ownership structure, liability, tax treatment, and formalities required for formation and ongoing compliance.
This document discusses various tax-related issues that may arise during and after a divorce, including:
1. Filing status options such as married filing separately, married filing jointly, and head of household for the divorce years.
2. Determining who can claim child dependents and adding language to the divorce agreement.
3. Innocent spouse rules and audit risks such as conflicting information between tax returns and divorce agreements.
4. Distinguishing distributions from flow-through entities versus compensation and reviewing K-1 forms.
5. Defining income for tax versus support purposes and ensuring all sources are reported.
The document outlines 13 broad financial needs or "life issues" that most affluent clients will face, including investment matters, banking/cash management, credit structures, stock options, qualified retirement plans, risk management, business succession planning, durable power of attorney, descendant/legacy planning, titling of assets, distribution of wealth/trust issues, charitable gifting after death, and lifetime philanthropy. The client's financial advisor will design integrated strategies to address each financial need and ensure the client's comprehensive financial plan grows and matures with their changing objectives over time.
Global business attorney Vinita Bahri-Mehra presented this program to the Ohio State Bar Association’s “Leadership Academy” on Friday, January 22. She discussed the improving diversity statistics in central Ohio law firms, as well as her own experience as an Indian-born lawyer.
Vinita also laid out a four-part path to success for new lawyers, including (1) being true to one’s heritage, (2) creating a personal brand without compromising one’s cultural authenticity, (3) earning leadership roles in community and trade groups, and (4) balancing motivation with patience.
Say What? Communicating Effectively in a Multigenerational Workplace EmilyBennington
This document discusses communicating effectively in a multigenerational workplace. There are currently four generations in the workforce - Traditionalists, Boomers, Generation X, and Generation Y/Millennials. Each generation has unique characteristics and perspectives shaped by their formative years. Lack of understanding between generations can lead to low morale and turnover. To improve communication, it's important to understand each generation's values and preferences in communication styles. The three rules for outstanding multigenerational communication are to value what each generation lacked, recognize the breakdown of traditional hierarchies, and understand that a one-size-fits-all approach doesn't work.
An Internship program "Experience Development" by Intellisoft for IT Candidates. Students in final semester of MCA, finished MCS, Diploma, B.E., ME or certificate course in software development.
ADR in practice: Pre-Claim Conciliation – 2 years onAcas Comms
- Acas introduced Pre-Claim Conciliation (PCC) to encourage earlier resolution of employment disputes and reduce burdens of employment tribunal claims. PCC referrals have increased year-over-year and around half of appropriate referrals are resolved. PCC appears to be faster, cheaper, and less formal than tribunal processes. However, conciliators face challenges like cold-calling employers and lack of initial paperwork compared to tribunal cases.
Nanoko is an open source JavaScript framework that aims to provide a modular architecture similar to OSGi by using components, services, and dependency injection to build loosely coupled and dynamically adaptable applications. It includes a service-based injection framework called h-ubu that allows components to publish and consume services, and supports events through a publish/subscribe model. The goal of Nanoko is to allow developers to modularize their JavaScript code and focus on composition rather than configuration.
Five Reasons why you should consider experiential within your marketing plan:
1. Experiential marketing taps into the basic human desire to congregate with others in person. Live events are booming as people seek out shared experiences.
2. Experiential marketing allows brands to harness mass behavior by engaging people and driving interactions and conversations around the brand.
3. Live experiences can light a fire for the brand and marketing campaign, and digital tools help spread awareness of the event to a wider audience.
4. For brands that need to change perceptions or engage new audiences, experiential marketing through live events can have a powerful and long-lasting impact beyond other channels.
5
Facebook has launched a new location-based service called Places that allows users to check-in to locations and see where their friends have checked in. Users can check-in to share their location, see who is nearby for potential meetups, and discover new places. When checking in, the user's activity will appear on the specific place page and in their profile feed. Users can also tag friends who are with them at a location. Places has privacy controls and only approved partners like Foursquare and Yelp can publish information to place pages. Questions remain about how Places may impact loyalty programs and whether it could compete with other location-based services.
Section 1031 for Real Estate ProfessionalsEdmund_Wheeler
This document provides an overview of Section 1031 exchanges, which allow taxpayers to defer capital gains taxes when selling and replacing investment or business-use real estate. It outlines a 3-hour course by Edmund & Wheeler, Inc. on utilizing Section 1031 exchanges for real estate professionals. Edmund & Wheeler has over 27 years of experience facilitating Section 1031 exchanges and provides consulting services to help professionals recognize opportunities for their clients. The course covers the basics of Section 1031, case studies and examples of different exchange types, and alternate exchange opportunities for diversification, relocation or exiting the real estate market.
Larry McClatchey presented "Keeping the Gold: Successfully Resolving Preference Claims" on November 18-19 at the 2015 Great Lakes Region Credit Conference.
The presentation examined the definition of preference law, preferential transfer, courses of business defense and new value issues in the courts.
This document summarizes challenges in assembling large DNA sequence data sets and strategies to address them.
1. The cost to generate DNA sequence data is decreasing rapidly, creating data sets too large for most computers to assemble. Hundreds to thousands of such data sets are generated each year.
2. Techniques like streaming compression and low-memory probabilistic data structures allow assembly memory usage to scale linearly with the sample size rather than the total data, enabling assembly of larger datasets.
3. Benchmarking different computational platforms revealed that while some platforms have faster processors, the ability to store large amounts of data locally is also important for assembly tasks. Scaling algorithms, rather than just optimizing code, is key to addressing
This morning, Kegler Brown hosted a packed room for its “Exporting to India: Strategies for Success” seminar in partnership with JPMorgan Chase and the Ohio Department of Development. The half-day event also featured insights from Prem Behl, managing director of India’s Ohio Office, international business students from the University of Findlay, and a panel of practical experts on the Indian market, comprising providers of both goods and services. Presenters and attendees discussed financial strategies for success with Martha Gabrielse, director of global trade finance for JPMorgan Chase, and best practices in legal intelligence with Kegler Brown’s Asia-Pacific Team Leader, Vinita Mehra and its Global Team Leader, Martijn Steger. Also in attendance were local appointed and elected officials, business leaders from across Ohio, and previous winners of the Ohio Governor’s e-Award for Excellence in Exporting.
C. Titus Brown is an assistant professor of microbiology and computer science at Michigan State University who focuses on analyzing and generating hypotheses from sequencing data. He gave a lecture on metagenome assembly. He discussed challenges with annotating individual short reads from environmental samples and emphasized the importance of assembly. He provided examples of successful metagenome assemblies including the genome reconstruction of symbionts from Osedax worms and tracking bacterial strains and phages in an infant gut microbiome over time. He outlined a "Grand Challenge" soil metagenomics project that aims to understand ecosystem functions and responses to perturbations through deep sequencing and assembly.
Online video advertising has grown tremendously in recent years, outpacing rich media advertising by 60%. Video ads engage users more by doubling dwell time and rates. They also boost ROI, with video ads generating twice the ROI of non-video rich media ads. The document provides best practices for different online video ad formats to maximize engagement, including recommendations around initiation methods, sound, call to actions, length, and placement.
This document appears to be a personal timeline and photo album of Kelly Erin Fitzgerald's life from birth until 2009. It mentions places she lived like Alaska, California, Montana, and Washington, as well as family members, friends, hobbies, milestones, and trips she took throughout her life. The timeline highlights moments from her childhood, schooling, career as a nurse, relationships, interests in music and the outdoors, and her determination to continue enjoying life despite losses.
This document discusses challenges and approaches for assembling large metagenomic and genomic datasets using short read sequencing data. Three main challenges are discussed: 1) Assembling the parasitic nematode H. contortus genome due to high polymorphism and repeats. Digital normalization helped enable assembly by reducing redundancy and errors. 2) Assembling the lamprey transcriptome with no reference and too much data. Digital normalization reduced the data volume and enabled assembly. 3) Assembling large soil metagenomic datasets, which are difficult due to their scale and complexity. Data partitioning separates reads into bins to enable "divide and conquer" assembly approaches. While progress has been made, challenges around strain variation, scaffolding, and connecting
This document summarizes research on non-model ascidian species Molgula occulta and Molgula oculata. An international collaboration generated transcriptome data, sequenced the genomes of three Molgula species, and examined gene expression patterns related to tail development. Analysis revealed heterochronic shifts in developmental timing between tailed and tailless species. The data resources enabled further study of evolutionary shifts in gene regulatory networks underlying conserved developmental processes. The document emphasizes the importance of methods development for large-scale data analysis to enable new biological insights.
Sponsormob is an international mobile advertising network founded in 2006 with headquarters in Berlin and offices in San Francisco. They work with advertisers, mobile publishers, app developers, and ad networks to deliver targeted mobile ads worldwide. Their network includes over 6,500 publishers and reaches up to 11.6 billion monthly impressions across 20 content categories. They provide analytics, reporting, creative materials, and support to help publishers monetize their mobile traffic and generate revenue.
"Mythbusters: Employment Law Edition" was presented by Kailee Goold on November 18, 2014 for the Women Presidents' Organization (Columbus, Ohio chapter).
Kailee discussed the two most common employment law mistakes, misclassifying employees as independent contractors and which employees are exempt from wage and hour laws. She then examined how companies can prevent or fix those common mistakes.
Do I Have to Pay My Employees for That? Common and Not-So Common Workplace Sc...ADP, LLC
http://bit.ly/1Ik8gBC
Key Takeaways:
-Ensure workers are properly classified
-Pay non-exempt employees for all hours worked
-Pay exempt employees a fixed salary each week
-Maintain records of all hours worked and pay calculations
-Ensure you have an accurate and reliable timekeeping process
The document discusses common mistakes small businesses make regarding human resources practices. It notes that hiring the wrong employees can lead to business failures, as 30% of failures are due to bad hiring. It also advises keeping up with changing government regulations rather than risking fines. Additionally, it recommends having an employee handbook, prioritizing training to increase skills and profits, and rewarding employees beyond verbal praise to boost morale and productivity. Outsourcing HR functions to a professional employer organization can help avoid costly mistakes.
Prequalification Presentation for the Small Business Boot Campcimone
The document provides information about the Los Angeles Unified School District's prequalification program for contractors interested in bidding on public works projects. It outlines the program's goals of identifying quality contractors through a uniform rating system to obtain the best quality construction at the lowest cost. The prequalification process requires contractors to complete a safety questionnaire and be prequalified before submitting bids. The presentation also reviews the specific components of the safety questionnaire, including providing insurance and workers' compensation information, injury rates, and OSHA citation histories.
This is one of presentations from the 2009-2010 Game Industry Start Up Workshop Series. The first workshop topic was "How to Form and Protect Your Business" and it took place on 9/15/09.
Self-employment taxes consist of Social Security and Medicare taxes for individuals who work for themselves. In 2011, the self-employment tax rate is 13.3%, comprised of 10.4% for Social Security and 2.9% for Medicare. Common business structures include sole proprietorships, partnerships, LLCs, S corporations, and C corporations. Estimated tax payments are generally required quarterly for sole proprietors and self-employed individuals expected to owe $1,000 or more in taxes. To be deductible, business expenses must be ordinary and necessary to the trade or business.
Startup Your Startup: Tips and Tricks for Founders at the Starting LineDavid Ehrenberg
This document provides tips and guidance for new business owners on setting up important operational and legal aspects of their startup. It outlines key tasks for company formation like obtaining an EIN and SUI, opening a business bank account, setting up payroll and benefits compliance. It also discusses healthcare options under the Affordable Care Act, minimizing legal risks around contractors vs employees and entity structure, and the benefits of trademark registration. The presenters aim to help new founders avoid common mistakes by properly setting up financial, legal and HR operations from the very beginning.
The document provides guidance on preparing budgets for grant applications. It discusses including all project costs, specifying which items the grant will cover, and showing other funding sources. Budgets must match the project description and include things like salaries, on-costs, and quotes. The document also covers topics like GST registration, deductible gift recipients, and other useful funding information.
Independent contractor or common law employee 2013lukem
The document discusses the differences between independent contractors and common law employees and the issues around misclassifying workers. It notes that the IRS estimates that 80% of contractors are misclassified as independent when they are actually employees. Misclassification can trigger audits and penalties for businesses. The document outlines the IRS 20-factor test and states' ABC tests to determine proper worker classification. It also discusses Section 530 relief from penalties for past misclassifications if certain conditions are met.
This document provides answers to common questions for first-time home buyers. It discusses key terms like mortgages and notes, available programs for first-time buyers, the loan application and approval process, and differences between pre-qualification and pre-approval. It also outlines factors that determine credit scores, available loan types and their advantages, and estimated closing costs. Responsibilities during the lending process are noted as well, such as accurately reporting finances and not signing blank documents.
Independent contractor vs employee for ashrmSherryLDarden
This document discusses the differences between employees and independent contractors and provides guidance on properly classifying workers. It notes that misclassifying employees as contractors can result in costly legal penalties. The main factors for determining classification are categorization of the work, level of control over the worker, and who bears financial responsibility for work-related expenses. The document advises documenting relationships clearly and being consistent in worker treatment to avoid misclassification issues.
The document introduces Andre Olivan and his background in commercial insurance brokering. It discusses how a Professional Employer Organization (PEO) can help businesses save 20-40% on expenses like workers' compensation insurance by taking on employer responsibilities. It provides an overview of the benefits of using a PEO for reducing costs, improving risk management, and assisting with human resources obligations. The document aims to demonstrate how engaging a PEO allows businesses to focus on their core operations.
Tax Planning for Self-Employed Business OwnersMileIQ
If you're self-employed or an independent contractor, this guide delivers all the information you need to know about taxes. Whether it's deductions, tax advantages or pitfalls to avoid, this guide is crucial for anybody who is self-employed.
The document is a letter from the IRS informing the taxpayer that their tax file has been lost and they face a $10,000 fine and 5 years in jail unless the file is found within 30 days. The letter is asking the taxpayer to advise the IRS on the missing file.
Leadership COLLAPSETop of FormExperience writing and admin.docxcroysierkathey
Leadership
COLLAPSE
Top of Form
Experience writing and administrating
The conceptual variable I chose is leadership, also known as a trait which are personality variables. Personality variables usually do not vary and if they do it is very slow (Stangor, 2015). While writing the Likert-scale questionnaire I was thinking about what makes a good leader. Therefore, the questions I wrote are formatted in a way that could figure out if someone has a leadership personality. This was the easy part because I believe there is a lot of qualities that make up a good leader. Administering the scale was quite simple I had my husband, my cousin, and my best friend complete the scale. I chose them because my husband is a natural-born leader, my cousin has leadership skills however she would rather not make the ultimate decisions, and for my best friend she is a teacher and her leadership style are different.
Conceptual variable to Measured Variable
Measuring leadership as a characteristic of one’s personality can be difficult. I believe that my Likert scale has made it easy to see if participants have a leadership trait by the questions I asked. If the participant answers that they strongly agree to the statement “I avoid making decisions” that would be one factor against the leadership trait.
Reliability and Validity
The strengths in my scale concerning reliability is that leadership traits rarely change or if they do it is very slow, so if a test-retest approach was done it would have consistent responses proving reliable. Limitations concerning reliability in the leadership scale could be reactivity also know as retesting effects. Retesting effects are participants remembering the test and answering them the exact same way without even considering a change, that way they do not seem inconsistent (Stangor, 2015). This would cause limitations concerning the reliability of the leadership scale.
Strengths in the leadership scale concerning validity is that the questions on the scale are referenced to the content of what makes a leader. “Content validity is the extent to which the measured variables appear to have adequately covered the full domain of the conceptual variable (Stangor, 2015).” Having questions based on content helps make the scale result in valid data. However, limitations to the leadership scale concerning content validity is that leadership can be described in many ways and left up to self-interpretations.
Reference:
Stangor, C. (2015). Research methods for the behavioral sciences (5th ed.) Stamford, CT: Cengage Learning.
Bottom of Form
29
WEI-CHIH CHIANG, DBA, CPA, Associ-
ate Professor of Accounting, School of
Business Administration, University of
Houston—Victoria, Katy, Texas.
ANKIT SOLANKI, MBA, Senior at Bentley,
Bratcher & Associates, PC, Houston,
Texas.
JUNE 2017
Plan Ahead
Before It Goes Bad
By Wei-Chih Chiang and Ankit Solanki
Wei-Chih Chiang and Ankit Solanki examine
the requirements to claim th ...
There are several disadvantages to temporary agency work including lack of job security, lack of benefits like health insurance, and lower pay. Temporary workers can be let go more easily than permanent employees. They also may not be covered under an employer's health and safety insurance if injured on the job. Contract work also has disadvantages like lack of benefits, need to constantly find new work, and potentially being seen as outsiders by permanent employees. Both temporary and contract work provide less stability and protections than permanent employment.
Payroll for Nonprofits: 2018 Law Changes that Affect You TechSoup
In 2018, state, federal, and city governments together placed hundreds of new labor laws into effect. The laws affect workers in every industry, including the nonprofit sector and libraries. They affect fringe benefits, health insurance, paid time off, overtime, and more.
In this webinar, hosted by Gregg Bossen of QuickBooks Made Easy, we'll help you understand these recent payroll changes and how they affect your nonprofit or library. Responding to the changes appropriately enables your organization to best serve your employees as well as properly comply with legal standards.
When the unexpected strikes such as a job loss or reduced income; many of us are left without an easy solution for our financial situation. Learn how to budget during a financial crisis, communicate with your creditors as well as tips for looking for employment.
Most small businesses are losing thousands of dollars by making expensive tax mistakes. Make sure you're setting up your business correctly and are using the right deductions and expenses. Call us at (214) 600-8609 with any tax questions. Serving small business in the greater Dallas, TX area with tax planning and preparation.
Similar to Kegler Brown's 2016 Managing Labor + Employee Relations Seminar (20)
On Thursday, May 9, 2024, Kegler Brown presented its annual Managing Labor + Employee Seminar. The in-person and virtual seminar focused on timely information regarding labor and employee relations, and allowed attendees to earn CLE and SHRM credit hours.
On Wednesday, May 24, 2023 Kegler Brown presented its annual Managing Labor + Employee Seminar. The in-person and virtual seminar focused on timely information regarding labor and employee relations, and allowed attendees to earn CLE and SHRM credit hours.
On Thursday, February 23, Kegler Brown’s Construction lawyers, Don Gregory and Mike Madigan, presented an informative strategy session on ways to deal with central Ohio’s labor shortage and diversity and inclusion goals.
On April 24, Tony spoke to attendees of the Ohio SHRM State Council, HR Florida State Council and Aspect Marketing and Communications’ 2022 HR Cruise, presenting on how the post-pandemic workplace issues will affect the HR profession. Tony took attendees on a journey through workplaces of the past and future spanning a century starting with the Jetson’s future from the 1960s to the metaverse worlds in Ready Player One and Free Guy. Attendees learned about changes in local, state, and federal laws and regulations as well as court decisions, which attempt to stay ahead of such workplace changes. He also outlined ideas on how to address post-pandemic workplace issues to attract and retain a talented workforce. He finally touched on how to enable professionals to communicate the challenges facing the workplace to elected officials.
On Tuesday, March 8, 2022 Kegler Brown presented its annual Managing Labor + Employee Seminar. The virtual seminar focused on timely information regarding labor and employee relations, and allowed attendees to earn CLE and SHRM credit hours.
On Tuesday, March 9. 2021 Kegler Brown presented its annual Managing Labor + Employee Seminar. The virtual seminar focused on timely information regarding labor and employee relations, and allowed attendees to earn CLE and SHRM credit hours.
Danielle Crane kicked things off walking through the implications on the labor and employment sectors and how to prepare for anticipated changes with Joe Biden taking office and his inauguration. Our litigation attorney, Jane Gleaves covered how courts have had to adjust to the pandemic, how lawyers are taking litigation virtual and the noticed trends in litigation in light of the COVID-19 pandemic. Brendan Feheley, the chair of our Labor + Employment practice closed the seminar by providing an update on the employment law issues surrounding the global pandemic and America’s response to it.
As part of our 2020 LGBTQ SCOTUS Ruling webinar on July 7th, Brendan and Danielle hosted an in-depth discussion about the recent SCOTUS decision protecting the employment rights of LGBTQ employees under Title VII. The webinar primed employers for what we think will be coming, provided advice on the issues and questions to think about moving forward, and gave important employment considerations as we begin to receive guidance from the EEOC and federal courts.
Key Legal + Business Issues - Navigating Complexities in Doing Business in th...Kegler Brown Hill + Ritter
On Friday, May 1, Vinita Mehra and Cody Myers presented at Indo-American Chamber of Commerce’s Key Legal + Business Issues: Navigating Complexities in Doing Business in the U.S. webinar. The webinar covered a variety of topics including: drivers + trends of Indian outbound investments to the U.S., EDO incentive programming, negotiating contracts, protecting intellectual property, and impact of COVID-19 on Indo-U.S. businesses.
On December 3, Luis shared an update on Ohio’s medical marijuana law with the National Business Institute. He also discussed marijuana at a national level, detailing tax collections and the IRS sections related to doing business in marijuana. Using recent case studies, Luis illustrated how businesses can and cannot deduct or capitalize indirect expenses. Issues such as labor and licenses were also addressed. Luis also presented this topic at a December 17 event put on by the National Business Institute in Dayton, Ohio
On October 22, Luis spoke to the Mid-Ohio Regional Planning Commission about the history, status and future of legalization and the cannabis industry. Along with looking at the global medical marijuana industry and the tax revenues of adult use states, Luis also updated attendees on the structure of licensure in Ohio. Discussing the changing views and impacts on cities of marijuana, Luis broke down moratoriums, industry and zoning regulations, and new frontiers for decriminalization.
Luis spoke at a luncheon for the Paralegal Association of Central Ohio on April 23 and detailed the history, structure and impact of legalized marijuana. With a focus on Ohio’s Medical Marijuana Control Program, Luis reviewed several scientific, economic, cultural and legal aspects of legalization throughout the US. Along with taking questions from attendees, Luis also discussed what the future looks like for marijuana in Ohio.
Speaking to the Ohio Chamber of Commerce on April 5, Luis discussed several issues related to employment and medical marijuana. He detailed what the OMMCP does not do, such as how it does not require an employer to permit or accommodate an employee's use, or prohibit an employer from establishing and enforcing a drug testing policy, drug-free workplace policy, or zero-tolerance drug policy. He also highlighted other employment concerns, such as how the Worker’s Compensation Bureau will not pay for medical marijuana, and briefly reviewed the medical marijuana industry, looking at topics from sales figures to collegiate cannabis courses.
On February 27, Luis presented at a seminar put on by the Columbus Bar Association examining Ohio’s medical marijuana industry from a legal perspective. Including not only statutory and regulatory issues, this seminar also looked at commercial transactions and ownership/licensure transfers. It also discussed concerns typical of any industry, such as employment issues and capital raising, but that have unique challenges when it comes to medical marijuana. They also looked ahead to discuss the possible future of marijuana in Ohio, including questions of federal regulation and recreational use.
The document provides guidance on conducting workplace investigations. It emphasizes the importance of conducting investigations promptly, consistently, and competently to avoid legal issues. Key elements of a successful investigation include selecting an appropriate impartial investigator, gathering all relevant documents, and conducting effective interviews of complainants, accused parties, and witnesses. The document cautions that investigations must be taken seriously and all facts gathered before reaching conclusions or taking disciplinary action.
The document discusses various aspects of cannabis/marijuana including:
- Its botanical classification as Cannabis sativa and the two most dominant cannabinoids, THC and CBD.
- Differences between hemp and marijuana in terms of THC content and approved uses.
- Issues around employers requiring drug testing and being able to take action against employees who use medical marijuana, even if legal in their state.
- The complex interplay between state medical marijuana laws and federal laws where marijuana remains illegal.
Presented on 11/21 by Eric Duffee and Randy Gerber, Founder and Principal of Gerber LLC, as part of a four part series. This segment of the series covered equity-based employee incentives. It offered a clear description as to what they are, why companies use them, as well as some things to consider. Randy and Eric showcased a variety of examples along with a few alternatives in regard to compensation.
Kegler Brown's annual seminar on professional responsibility was presented on Friday, October 18, 2019 at the Columbus Bar Association (CBA). This year's seminar featured guest speaker, Kent Markus, who is a part of the Bar and General Counsel at the CBA, showcased an overview of the disciplinary system featuring an in-depth flowchart along with practical tips and best practices.
A panel discussion Q+A about topics ranging from advisory opinions, recent ethics developments, identifying issues, and the duty to report, were all covered by Kegler Brown litigators Jane Gleaves and Jason Beehler.
Moderator, Chris Weber discussed ways to navigate Ohio's Advocate-Witness rule, and his personal recommendations for best practices.
Grow + Sell Your Business Part Three: Practical Tips To Facilitate a TransactionKegler Brown Hill + Ritter
Presented by Eric Duffee and Michael Shaw, Copper Run Capital, on 10/17 as part of a Four Part Series. This segment of the series offered 8 clear steps to follow in pursuit of facilitating a successful transaction. It covered areas such as securing your assets, awareness of current market trends, a visual analysis of our current market update, and surrounding yourself with the right team.
The document discusses issues around classifying workers as employees or independent contractors in the gig economy. It notes that misclassifying employees loses them important workplace protections and can result in penalties for companies. There are multiple tests used to determine proper classification, including examining the employer's control over the worker and the economic reality of the relationship. Recent cases involve workers in industries like delivery, security, and dentistry arguing for employee status. The document also discusses potential liability around harassment, negligence, and branding issues depending on how workers are classified. Finally, it presents some options for addressing these issues, such as hiring workers as employees, revising independent contractor agreements, or using a staffing company.
Presented by Eric Duffee and Steve Barsotti on 9/19 as Part 2 of a Four Part Series. This seminar introduced the basics of Patent Requirements, Copyrights and confidential information (including Trade Secrets) and explained the strategies for and significance of protecting them. Discussions included necessary criteria for registration, how rights are established, and steps for filing and enforcement.
The presentation deals with the concept of Right to Default Bail laid down under Section 167 of the Code of Criminal Procedure 1973 and Section 187 of Bharatiya Nagarik Suraksha Sanhita 2023.
Capital Punishment by Saif Javed (LLM)ppt.pptxOmGod1
This PowerPoint presentation, titled "Capital Punishment in India: Constitutionality and Rarest of Rare Principle," is a comprehensive exploration of the death penalty within the Indian criminal justice system. Authored by Saif Javed, an LL.M student specializing in Criminal Law and Criminology at Kazi Nazrul University, the presentation delves into the constitutional aspects and ethical debates surrounding capital punishment. It examines key legal provisions, significant case laws, and the specific categories of offenders excluded from the death penalty. The presentation also discusses recent recommendations by the Law Commission of India regarding the gradual abolishment of capital punishment, except for terrorism-related offenses. This detailed analysis aims to foster informed discussions on the future of the death penalty in India.
15. z
HR TAKEAWAY
Review your employee handbook and make
strategic decisions whether, and to what extent,
to comply with the new NLRB rules
7
Evaluate your vulnerability to union organization
and take steps to try to protect yourself
17. z
HR TAKEAWAY
Amend your written policies, as well as workplace behaviors,
to enumerate LGBT status, and to guard genetic information
7
Take the time to consider virtually every employee issue on
an individualized basis, exploring ways to accommodate
difference characteristics and diverse identities
20. z
to assure safe and healthful
working conditions for working men
and women by setting and
enforcing standards and by
providing training, outreach,
education and assistance”
“
21. z
Major Changes to OSHA
Reporting
RULE
Increased
FINES
Removal
of
Defenses
Revised
Standards
34. z
If an employee of a firm
with a safety incentive
program reports an injury,
the employee, or the
employee’s entire work
group, will be disqualified
from receiving the
incentive, which could be
considered unlawful
discrimination
37. z
Walking Working Surfaces
and Personal Fall Protection
Systems final rule, which is aimed
at preventing slips, trips, and falls
expected by end of year.”
“
38. z
Why is OSHA here?
Call your attorney
Let in without warrant?
Be proactive
Seek immediate resolution
39. z
Why is OSHA here?
Ask for
credentials
Determine
reason for
inspection
Determine
scope of
inspection
Designate
employer
representative
47. z
Use Closing Conference
to Your Advantage
Seek information, but do not
engage in speculation
Clarify any mistaken impressions the CO
may have formed during the inspection
Demonstrate willingness to comply with
standards, but be resolute in position
that no violations exist
48. z
Show OSHA your good-
faith commitment to
safety + compliance
Determine strength/
weakness of any alleged
violation
Decide if you want to
contest citation(s)
50. z
Each employer shall furnish to
each of his employees employment and a
place of employment which are free from
recognized hazards that are causing or
are likely to cause death or serious
physical harm to his employees.”
“
52. z
What is it?
It is the improper designation and treatment of a worker
as an independent contractor when he or she should be
accounted for compensated as an employee.
75. z
1 Instructions
2 Training
3 Integration
4 Services Rendered
Personally
5 Hiring, Supervising
+ Paying Assistants
6 Continuing
Relationship
7 Set Hours of Work
8 Full Time Required
9 Working on
Employer’s Premises
10 Order or
Sequence Set
76. z
11 Oral or Written
Reports
12 Payment by Hour,
Week, Month
13 Payment of
Business Expenses
14 Furnishing of Tolls
and Materials
15 Significant
Investment
16 Realization of
Profit or Loss
17 Working for More
than One Employer
18 Service Available to
General Public
19 Right to Discharge
20 Right to Terminate
78. z
“Economic
Realities”
Six-factor
test
Workers who are economically
dependent on the business of the
employer, regardless of skill level, are
considered to be employees, and most
workers are employees. On the other
hand, independent contractors are
workers with economic independence
who are in business for themselves.
“
88. z
Agi is a CPA. She works as an accountant for Tacks & Awdett on an as-needed
basis during tax season.
When the company calls her, they give her a list of projects that they want her
to handle. She determines which projects she takes, and which days she
works.
Sometimes she comes into the office, and sometimes
she works at home. She always uses her own equipment.
She invoices Tacks & Awdett when she is done. Her
invoice says to make payments to her company,
Alternative Minimum, LLC within 30 days. Agi also works
for other companies throughout the year.
Her LinkedIn profile lists her as an independent freelance
professional.
AGI FICA
90. z
Tim is a handyman. He works for Binford Tools. He has been doing so for 15 years.
When they need him, he comes to Binford’s shop to do the work. He brings his
own tools and he does not have a work supervisor at Binford. He does report to a
safety manager. He often requests that his friend Al, who works for Binford, help
him finalize projects on time
Binford will tell him what they need built or repaired and
the time frame for completion..
Binford reimburses Tim for any materials needed for the
job. Tim bills them for his time and materials at the end of
the job, and lists payment terms on his invoice. Binford
pays Tim directly, in line with its regular payroll.
Tim also works sparingly as a handyman for a his
neighbor’s company, Wilson’s Fences.
TIM TAYLOR
93. z
Breaker works part time 25 hours per week at Overroad, Inc.
as a driver. He uses his own truck, but he is reimbursed for
fuel costs.
Breaker is paid an hourly wage and is reimbursed for the
cost of his lunch while on the road. Breaker is eligible for
coverage under the company’s health insurance plan and he
receives one week of paid vacation annually.
The shipping department tells Breaker where and when
the deliveries need to be made, so his schedule revolves
around that information.
BREAKER BRAKER
101. z
Will owe federal and state
unemployment taxes
Penalties for non-payment/
non-compliance
If any terminations, may be
subject to retroactive benefits
126. z
PERCEPTION
REALITY
If a company doesn’t enforce a
non-compete with respect to one
departing employee, it can’t
enforce the agreement in the
future against other departing
employees
PERCEPTION
Properly drafted agreements
allow the employer to decide
when to enforce an agreement
without affecting future
enforceability
REALITY
127. z
Considerations for Business Having
Non-Compete Agreement
Communicates expectations + discourages violations
Protects customer relationships + confidential info
Reduces employee turnover
Makes it harder for departing employees to raid
your other current employees
May discourage prospective employees from
coming to company
128. z
Confidential information is
defined more broadly in a non-
compete agreement than
under trade secret laws
Arguably relaxes the
employer’s requirement of
proof regarding steps to
maintain confidentiality
Helps make clear to the
employee what type of
information the employer
considers to be confidential,
e.g., client lists, client contact information,
historical purchasing information, employee
performance, etc.
Confidential
Information
129. z
Provisions stating that a
departing employee cannot
solicit current (or former)
employees
Provisions stating that a
departing employee cannot
directly or indirectly hire
current (or former) employees
Provisions stating that a
departing employee cannot be
involved in recruiting
employees or encouraging or
doing anything to get them
to leave your company
Protecting
Employees
130. z
Provisions prohibiting
departing employee from
soliciting customers
Provisions prohibiting
departing employee from
selling products or providing
services to customers
Provisions prohibiting
departing employee from
having contact with
customers
Provisions prohibiting
departing employee from
interfering with your
company’s relationship with
customers
Protecting
Relationships
with Customers
131. z
Other Types of
Customer Restrictions
Prohibition against selling products to or providing
services to a specified short list of your competitors
Provisions requiring the payment of liquidated
damages based upon historical sales to customers
Provisions requiring forfeiture of future commissions or
compensation based upon business with customers
132. z
Protecting
Relationships
with Other
Business Partners
Provisions prohibiting
departing employee from
doing anything to interfere
with your company’s
relationships with strategic
business partners, e.g.,
independent contractors,
suppliers, distributors, staffing
firms, etc.
133. z
Preventing Employees from
Working for Competitors
Harder to enforce than customer restrictions
Avoids difficulty in trying to determine if ex-
employee is complying with restrictions regarding
confidential information and customers
Can make recruiting talent more difficult if the
competition doesn’t require similar restrictions
Legal litmus test is “reasonableness” and whether
the restriction prevents “unfair competition”
134. z
Reasonableness
The concept of reasonableness applies to all of the
restrictions we have been discussing relating to
confidential information, employees, customers,
strategic business partners and prohibitions on
working for competitors
136. z
The reasonableness test will be applied to the
type of information the departing employee is
prevented from using in the future
Regarding Use/Disclosure of
Confidential Information
137. z
If the information is publicly available, it will
likely not be reasonable to restrict its use
Regarding Use/Disclosure of
Confidential Information
138. z
If the employee worked in the same industry before
coming to your company and learned the information,
it will likely not be reasonable to restrict its use
Regarding Use/Disclosure of
Confidential Information
139. z
Regarding Use/Disclosure of
Confidential Information
If you list your customers on your internet site, it will not
be reasonable to restrict ex-employees from disclosing
those customers’ relationship with your company
141. z
Regarding Customers
A reasonable restriction regarding customers should be limited to
customers with whom the departing employee had contact
(perhaps within the preceding 12-24 months) or about whom the
employee received confidential information during employment
with your company
142. z
Regarding Customers
The restriction will also need to be limited
in time – for example 12 months after the
termination of the employment relationship
144. z
Regarding Employees
A reasonable restriction regarding recruitment of employees will
likely require some confidential knowledge possessed by the
departing employee that relates to the other employees
145. z
Regarding Employees
Again, the restriction will need to be limited in
time – for example 12 months after the
termination of the employment relationship
147. z
Regarding Business Partners
Like employee restrictions, you will likely have to be able to
demonstrate some confidential knowledge the employee
possessed regarding the company’s relationship with a strategic
business partner in order for it to be reasonable to restrict a
departing employee from his or her dealings with such business
partner
148. z
Regarding Business Partners
The knowledge that your company used the
strategic business partner to perform a particular
function for the company may be sufficient
150. z
In order for a non-compete restriction
regarding employment with a competitor to
be reasonable, it will need to be limited in
both time and geographic scope
Regarding Preventing
Employment with a Competitor
151. z
The sweet spot for the temporal aspect of the
restriction is 12-24 months. The shorter the
restriction, the easier it is to enforce
Regarding Preventing
Employment with a Competitor
152. z
The time period should be sufficient to establish a new
employee or existing employee into the departing employee’s
position with time for necessary training and establishment of
customer contact and relationships
Regarding Preventing
Employment with a Competitor
153. z
Geographic Restriction
In order to be reasonable, a restriction
against working for a competitor should be
geographically restricted as well
Mileage restrictions are measured
by straight line, e.g. GPS
If an employee is the president of company or
a developer of technology sold by the
company, a geographic restriction that covers
the company’s entire market area may be
appropriate
154. z
Agreements should be specific to the position.
One size fits all agreements can be hard to enforce.
Regarding Preventing
Employment with a Competitor
155. z
Ideally, agreements will include varying restrictions that are
appropriate to the specific employment positions. This can
require detailed attention to the contracting process and
requires careful attention at the beginning of the hiring process.
Regarding Preventing
Employment with a Competitor
159. z
Prospective employees should be
notified of the requirement of signing
a non-compete agreement as early as
possible in the hiring process
Include a statement in your
employment application that asks if the
prospective employee is willing to sign
an agreement with non-competition
and non-solicitation restrictions
160. z
Provide a copy of the non-compete
agreement to prospective employees
during the interview/application
process
Present the agreement to new
employees for signature before they
begin working or on their first day of
work when they sign their other HR
paperwork
161. z
Allow employees time to read the
agreement and take it home and consult
with an attorney if they would like
Consider modifying the agreement to
address specific circumstances at the
time of hiring or to address an
employee’s extensive experience in the
industry prior to hiring
162. z
Other Provisions that Can Be
Included in Agreement
Amount of bond if injunctive relief is awarded
Payment of attorneys’ fees and costs
Court where any lawsuits will be brought
State whose law will be applied
Admissibility of Google maps and GPS
measurements for geographic restrictions
Requirement that employee provide notice before
working in the same industry after leaving
163. z
Considerations Regarding
Enforcement
What customer relationships does
the employee have?
What confidential information does
the employee have?
How long has the employee worked
for the company?
Where is the employee going?
164. z
Hiring Employees
Who Worked for a
Competitor
Inquire into whether the prospective
employee is subject to a non-compete
agreement with a previous employer
Doing your due diligence to determine
whether the employee is subject to
restrictions can protect your company
Include terms that require the employee to
pay your company’s legal fees and expenses if
their hiring drags your company into a lawsuit
168. z
1You’ve recently hired Sarah to fill your only
receptionist position. Sarah is a nice person and
generally competent, however in her first 4
months of work she’s been absent 10 times.
By e-mail and text she’s notified you that she’s
off work due to her daughter’s medical
condition, a chronic form of asthma, which
requires intermittent trips to the hospital.
You decide this isn’t working out and fire Sarah
telling her it’s either your child or your job.
169. z
Does Sarah have a claim?
1. No, Sarah is an employee-at-will
2. Yes because Sarah’s absence is
protected by FMLA
3. Yes because the termination is due to
Sarah’s status as a caregiver of her
daughter who has a disabling condition
4. It depends on how old Sarah is
170. z
2
Terry, an account manager at your
Company for the last 15 years, comes
into your office and says he’s decided to
become a she, or more directly, he now
identifies as a woman. He indicates he
wishes to use the women’s restroom.
171. z
How do you respond
to his request?
1. Tell him to put his money where his ----
is and you’ll let him use the women’s
restroom when he has the surgery to
become a woman
2. Tell him no and fire him for even
considering it
3. Allow him to use the women’s restroom
4. Take a poll of your women employees and
act in accordance with the results
172. z
3Emily, a new employee in your accounting department,
recently indicated she needed time off for a serious
medical procedure. You provided Emily with a non-FMLA
medical leave request form that includes the following
request:
Please explain the need for leave and the justification
for the time off request.
You received the following information from the doctor:
Emily’s family has a long history with breast cancer,
her mother had it, her grandmother had it and her
aunt had it. Thus we believe it is in her best interest
to have a mastectomy at this time.
173. z
Any issues?
1. No and you can deny her leave
2. It depends on the language in the medical
form
3. Yes, or you wouldn’t have asked the
question, but I don’t know what they are
174. z
4
Rob is a shop employee at your facility. One
day he slices off his finger while operating a
saw. Consistent with your policy he is drug
tested at the hospital shortly after the
accident. His test is positive for cocaine.
At the BWC hearing you provide the test
results and argue the injury is not
compensable due to the positive test.
175. z
True or False: The claim will be
disallowed due to positive drug test
1. True
2. False
176. z
5
You are the HR Director for a chain of
restaurants. An applicant, Ervin, applies for the
job and receives a conditional job offer. After
the offer, but before Ervin starts, you discover
he is HIV positive. You rescind his job offer.
177. z
Does Ervin have a claim?
1. No, because it turns out another applicant,
Isaiah was better qualified anyway
2. No, because the ADA does not apply to
applicants
3. No because there is no reasonable
accommodation that would exist that
would allow someone who is HIV positive
to work in a restaurant
4. Yes
178. z
6
Sally is an associate at your company. She’s
been with you for two years and has
recently had a baby for which she is taking
FMLA leave. She indicates that she intends
to take the full 12 weeks of leave to bond
with her child although her doctor indicates
she is medically able to return to work after
8 weeks.
179. z
True or False: You can require Sally
to return to work after 8 weeks
1. True
2. False
180. z
7Sam is a customer service employee in your
call center. One day he goes home and
writes a review of your company on the
internet, explaining that your company is a
terrible place to work because you don’t pay
enough to lower level workers and instead
use the money on corporate expense
accounts and fancy dinners.
Sam’s post makes regional news.
181. z
True or False: You can fire Sam
with no consequence
1. True
2. False
3. I give up
182. z
8
You have a fleet of inside sales people at your
company. They spend all day at their desks
calling customers. They are paid a salary and
typically work exactly 40 hours.
You decide that it would be better for these
sales employees to make in-person calls twice a
week. Typically this will involve commutes that
are on average 1 hour longer per day.
183. z
Do you owe these employees
any additional money?
1. No they are paid a salary
2. No it’s a normal commute which is not
compensable
3. Yes
184. z
9You have a general policy which says that the
company e-mail system is only to be used for
business purposes. This rule is generally
ignored. However, an employee named Hillary
has taken to e-mailing her co-workers after
hours. Most of these e-mails contain some
reference to “Feeling the Bern” and strongly
advocate for organizing the workplace.
You decide you have no interest in being in
the middle of a political quagmire and
additionally you don’t want a union in
your workplace.
185. z
You fire Hillary. Any problems?
1. No the company e-mail is owned by the
company and can be restricted
2. No because the e-mails were after
hours
3. Yes
186. z
10
Ron is an employee at your company. Ron has
requested and been approved for intermittent
FMLA leave due to migraine headaches. Last
week you received complaints from two co-
workers that Ron, without asking permission
or telling anyone, left his desk and went to
sleep in the break room, in violation of your
no sleeping on the job rule.
187. z
You decide you’re firing Ron for
violating the no sleeping rule. Problem?
1. Yes because his sleeping is intermittent
leave which is an approved absence
2. Yes because letting him sleep is a
reasonable accommodation
3. Yes because you failed to engage in the
interactive process
4. No
188. z
11
You have 35 of your own employees in your
workforce. Additionally, you have a staffing
company that provides you with 20
employees. Those employees get their
schedules from you and are supervised by
your employees. They get paid by the staffing
company.
190. z
12
Same situation 30 of your own employees 20
through a staffing arrangement. You learn that
the staffing company is not paying overtime
to its employees.
192. z
13
Stan hurt has a chronic back condition and has
been on FMLA leave for 8 weeks. He brings
you work restrictions that you could
accommodate but you have a company policy
that prohibits employees from returning to
work before they are free of restrictions.
193. z
Can you keep Stan off work
on FMLA leave?
1. Yes because he still has a serious medical
condition
2. No because you can accommodate his disability
3. Yes because his condition is not a disability
4. Yes because he has not requested an
accommodation
194. z
14
Your company has recently instituted a
wellness plan. The plan allows for employees
to earn up to 1/3 of the single employee cost
in incentives. In order to reach the incentives
employees must undergo an exam, answer
questions about their health history, meet with
a physical trainer, create and follow a fitness
plan that includes working out twice a week.
There are no exceptions to this requirement.
195. z
Is your plan legal?
1. No because it violates the ADA
2. Yes because its voluntary
3. No because it violates GINA
196. z
15
Rachel, a sales executive, filed a complaint of
harassment against her supervisor. You
investigated and found it likely something
occurred, but not enough to warrant
termination. In the two weeks immediately
following complaint being filed, Rachel’s
supervisor tells her she has to call in to him
after every client meeting and invites all of the
other employees to lunch excluding her.
197. z
Rachel quits. Any issues?
1. No there was no change to the terms
and conditions of her employment
2. No because she quit
3. No because her supervisor stopped
harassing her
4. None of the above
198. z
16Randy is an emergency repairman for a property
management company, his employer requires him
to have a cell phone with unlimited text messages
to take and respond to tenant calls. He also is
required to have a tablet, and a mobile hotspot so
he can locate manuals electronically if need be.
He drives his own vehicle to the properties when
he is called. He’s paid $8.10 an hour but the clock
begins only when he arrives on site at the
property.
Randy quits and you get a letter from a lawyer
claiming Randy wasn’t paid minimum wage.
199. z
Does Randy have a case?
1. Yes because of the mileage
2. Yes because of the time the clock started
3. Yes because of the cost of the phone
4. No he got paid minimum wage
200. z
17John applies to work in your accounting
department. You make him a conditional offer of
employment. You tell him a 3rd party is going to
run a background check at your request, and
provide him with FCRA paperwork. He signs the
consent form. The background check results show
8 years ago John was convicted of theft for which
he served 6.5 years in jail. Upon receiving this you
send John an Adverse Action Form and a copy of
his rights under the FCRA. You tell him his offer is
rescinded.
201. z
Any problems with your
course of action?
1. Yes you can’t run a background check
until you’ve officially hired the person
2. Yes you failed to comply with the FCRA
3. Yes the background check went beyond
7 years
4. No
202. z
Thank You!
Brendan Feheley, Director
Kegler Brown Hill + Ritter
bfeheley@keglerbrown.com
keglerbrown.com/brendanfeheley
614.462.5482