In King v. Burwell, the Supreme Court upheld the availability of subsidies to individuals in states that use federal healthcare exchanges under the Affordable Care Act (ACA). This decision has important implications for employers due to how employer penalties are triggered under the ACA. While the decision may not be beneficial to employers in the short term, employers can now act with certainty in working to comply with coverage requirements under the ACA.
Erin Kartheiser and Steve Flores from our executive compensation and employee benefits practice presented a practical, interactive presentation that reviewed the impact of the Supreme Court’s decision, compliance challenges facing employers, and areas of potential risk.
PPACA Update: How The Affordable Care Act Will Affect Employersgnapartners
The document discusses how the Affordable Care Act, or ACA, will affect employers in 2014 and 2015. It covers the status of the individual mandate, details of the employer mandate including the "pay or play" provisions, and how to determine if an employer is an applicable large employer subject to the mandate. It provides an overview of key deadlines and guidelines for employers to determine their responsibilities and penalties under the ACA.
Are You Ready for the Next Wave of Health Care Reform?Bret Clark
Practical overview of what employers should be doing to avoid ACA shared responsibility penalties; how to track full-time employees; ACA reporting requirements; analysis of developing health plan structures.
The document summarizes proposed changes to an employee policy manual for a municipal government. Key points include:
1) An employee committee spent over a year rewriting and updating the policies which had not been revised in 30 years.
2) The new policy manual includes 7 items that may have a financial impact and require city council approval, including reasonable suspicion drug testing, hiring rates, call back pay, disaster preparedness overtime for exempt employees, a sick leave incentive program, funeral leave, and severance pay.
3) The city manager approved the new employee policy manual in January 2012 and employee training will occur later in the year.
Patient Protection and Affordable Care Act _Large Employer ComplianceFrederick Pilot
This document provides an overview of the Patient Protection and Affordable Care Act's employer shared responsibility requirements for large employers. It explains that under the ACA, large employers with 50 or more full-time equivalent employees must offer affordable health insurance that provides a minimum level of coverage to their full-time employees or risk paying penalties. It also summarizes the employer reporting requirements to the IRS regarding offered coverage and potential penalties for noncompliance.
Temporary Employees and the Employer Mandatebenefitexpress
This presentation reviews - when temporary employees become your employees, the factors the government uses to determine employment status, the steps you can take to avoid these employees becoming your employees, and consequences under Health Care Reform if it is determined that they are your employees.
Dan Exceen - Acsa superintendent jan 31 2014 final presentationCASupts
This document outlines steps that school districts need to take to comply with provisions of the Affordable Care Act (ACA). It discusses conducting an actuarial value assessment and affordability report to ensure plans meet minimum coverage requirements. Districts must track hours for variable hour employees over a measurement period and then apply eligibility during a subsequent stability period. The document provides timelines of key ACA provisions and penalties for employers if they do not provide adequate coverage to full-time employees. It aims to help districts strategically address ACA mandates.
This document summarizes aspects of the Affordable Care Act (ACA) for employers, including: how to determine if an employer is an applicable large employer subject to the employer mandate; the employer mandate requirements around offering affordable minimum essential coverage; potential penalties for non-compliance; and other ACA provisions impacting employers. It provides an overview of the employer shared responsibility rules, measurement periods, and affordability safe harbors. It also discusses other ACA topics like the individual mandate, essential health benefits, taxes and fees, and grandfathered health plans.
PPACA Update: How The Affordable Care Act Will Affect Employersgnapartners
The document discusses how the Affordable Care Act, or ACA, will affect employers in 2014 and 2015. It covers the status of the individual mandate, details of the employer mandate including the "pay or play" provisions, and how to determine if an employer is an applicable large employer subject to the mandate. It provides an overview of key deadlines and guidelines for employers to determine their responsibilities and penalties under the ACA.
Are You Ready for the Next Wave of Health Care Reform?Bret Clark
Practical overview of what employers should be doing to avoid ACA shared responsibility penalties; how to track full-time employees; ACA reporting requirements; analysis of developing health plan structures.
The document summarizes proposed changes to an employee policy manual for a municipal government. Key points include:
1) An employee committee spent over a year rewriting and updating the policies which had not been revised in 30 years.
2) The new policy manual includes 7 items that may have a financial impact and require city council approval, including reasonable suspicion drug testing, hiring rates, call back pay, disaster preparedness overtime for exempt employees, a sick leave incentive program, funeral leave, and severance pay.
3) The city manager approved the new employee policy manual in January 2012 and employee training will occur later in the year.
Patient Protection and Affordable Care Act _Large Employer ComplianceFrederick Pilot
This document provides an overview of the Patient Protection and Affordable Care Act's employer shared responsibility requirements for large employers. It explains that under the ACA, large employers with 50 or more full-time equivalent employees must offer affordable health insurance that provides a minimum level of coverage to their full-time employees or risk paying penalties. It also summarizes the employer reporting requirements to the IRS regarding offered coverage and potential penalties for noncompliance.
Temporary Employees and the Employer Mandatebenefitexpress
This presentation reviews - when temporary employees become your employees, the factors the government uses to determine employment status, the steps you can take to avoid these employees becoming your employees, and consequences under Health Care Reform if it is determined that they are your employees.
Dan Exceen - Acsa superintendent jan 31 2014 final presentationCASupts
This document outlines steps that school districts need to take to comply with provisions of the Affordable Care Act (ACA). It discusses conducting an actuarial value assessment and affordability report to ensure plans meet minimum coverage requirements. Districts must track hours for variable hour employees over a measurement period and then apply eligibility during a subsequent stability period. The document provides timelines of key ACA provisions and penalties for employers if they do not provide adequate coverage to full-time employees. It aims to help districts strategically address ACA mandates.
This document summarizes aspects of the Affordable Care Act (ACA) for employers, including: how to determine if an employer is an applicable large employer subject to the employer mandate; the employer mandate requirements around offering affordable minimum essential coverage; potential penalties for non-compliance; and other ACA provisions impacting employers. It provides an overview of the employer shared responsibility rules, measurement periods, and affordability safe harbors. It also discusses other ACA topics like the individual mandate, essential health benefits, taxes and fees, and grandfathered health plans.
Cadillac Tax for Employers 101 - How to Avoid Penalties?benefitexpress
This webinar covers: what coverages are subject to the tax, how the excise tax is determined, what adjustments will be available in determining the tax, and who collects the tax.
The Latest and Greatest in HCR Developmentsbenefitexpress
The document discusses several topics related to health care reform requirements for employers including: transitional rules for applying the employer mandate in 2015 which provide more lenient standards; new waiting period rules limiting waiting periods to 90 days; reporting requirements for 2015 which are less stringent but will become more robust in 2016; and requirements for obtaining Health Plan Identifiers (HPIDs) to facilitate electronic transactions which large plans must comply with by November 2014.
The document discusses several aspects of healthcare reform in 2014 and beyond, including employer shared responsibility requirements under the employer mandate, waiting period rules and penalties, health insurance reporting requirements under sections 6055 and 6056, and fees such as the PCORI fee and reinsurance fee. It provides an overview and timeline of regulatory developments related to these provisions, including final and proposed regulations.
The Affordable Care Act: Update on the Employer Mandate Final RuleINGUARD
INGUARD Benefits Division presentation on the Affordable Care Act final rules, how they affect group benefits, and the responsibilities of employers in the coming years. Includes best practices for updating your employee benefits and how to stay in compliance with the ACA regulations.
This webinar covered how the changes in FLSA regulations will affect businesses, including which employees are now exempt or nonexempt from overtime pay.
The New Overtime Regulation: What You Need To KnowSnag
The Department of Labor recently updated regulation that completely changes who is eligible for overtime pay. This deeply affects the hourly industry, most notably managers, and you want to make sure you get all the facts so you are completely prepared to handle the changes when the new regulation is enacted.
Please note: Seasonal employees ARE counted in the calculation for FTEs for the month that they work. However, if they work less than 120 days and cause the 50 FT threshold to be breached, then the employer is not considered a large employer.
Presentation that I used for management training on the Ontario Employment Standards Act (ESA). Provides an overview of regulations that apply to businesses in Ontario. Covers most Ontario employees with the exception of federal employees and a few others such as police officers, prison inmates, co-op students
This webinar presentation provides an overview of employment rights under the Employment Standards Act of Ontario. It covers minimum wage rates, overtime pay, public holiday pay, termination notice and pay, vacation pay, emergency leave, maternity and parental leave, and how to protect your rights. The presentation encourages workers to contact legal clinics or lawyers if they have questions or encounter issues related to their employment rights.
This document provides an overview and summary of the Patient Protection and Affordable Care Act (PPACA). It discusses the status of health care reform including the Supreme Court decision upholding most of the law. Key provisions that took effect in 2011-2013 are outlined. Expected compliance requirements for 2014, such as taxes, fees, employer and individual mandates are summarized. The role of health insurance exchanges is explained. Details are provided on measuring employee hours and status to determine employer responsibilities under the employer mandate.
The document summarizes changes to the Affordable Care Act (ACA) that took effect between 2010-2014, including: dependent coverage until age 26, removal of pre-existing condition limitations for children, and employer shared responsibility requirements taking effect in 2015. It also outlines rules for determining if an employer qualifies as a "large employer" subject to penalties, such as counting full-time and part-time employees over a measurement period. Large employers face penalties if they do not provide minimum essential coverage or if the coverage is unaffordable or inadequate.
Exploring the Final Employer Shared Responsibility RegulationsCBIZ, Inc.
This document provides an analysis of certain aspects of the final employer shared responsibility regulations issued on February 12, 2014 relating to the Affordable Care Act. It discusses which employers are subject to the regulations based on employee counts and defines key terms like full-time employees, measurement periods, and look-back periods. It also provides examples of how the look-back method works for determining full-time employee status for offering health coverage.
Health Reform Bulletin: Exploring Shared Responsibility RegulationsCBIZ, Inc.
This Health Reform Bulletin, "Exploring Shared Responsibility Regulations," delves deep into the Employer Shared Responsibility final regulations issued on February 12, 2014. Topics covered include:
- Employers Subject to the ACA’s Shared Responsibility Requirement
- Who is an Employee and How is an Employee Classified for ACA’s Employer Shared Responsibility Requirement?
- What is an “Offer of Coverage” for ACA Shared Responsibility Purposes?
- ACA’s Employer Shared Responsibility Provisions Unique to Educational Organizations
The document provides an overview and update on the Affordable Care Act and employment law for 2015. It summarizes key provisions of the Healthy Workplaces, Healthy Families Act of 2014 requiring employers in California to provide a minimum of 3 paid sick days per year. It also discusses employer reporting requirements under Sections 6055 and 6056 of the ACA, including forms and deadlines for reporting health coverage and offers of coverage to employees.
Payroll Webinar: Paying Overtime Under the FLSA: Part 2Ascentis
This is the second of a two-part webinar that will help you better understand the requirements and procedures involved in overtime calculation. Calculating overtime pay for nonexempt employees sounds so simple. But not so fast. The truth is that overtime rules and the mathematics required to arrive at the correct calculation can be extremely tricky. Our speaker will share her expertise and best practices for managing these calculations.
Penalties for overtime violations can be severe with the possibility of fines, imprisonment or both! Add civil suits to the mix and the results can be devastating to any business, no matter how large or small. Just to keep it interesting, most states use the same definition to calculate overtime as the FLSA does. So, even one, single error can earn you double the penalties.
The document provides an overview of recent and upcoming regulatory guidance related to the Affordable Care Act. Key points include:
1) The regulatory forecast indicates possible tweaks to prior regulations on issues like automatic enrollment and nondiscrimination rules. More guidance on the employer mandate penalties is also anticipated.
2) The legislative forecast suggests growing bipartisan support for modifying the employer mandate penalties, but complete repeal is unlikely. Legal challenges to the ACA continue.
3) Recent guidance addressed topics like COBRA notification forms, waiting periods, and employer reimbursement of individual premiums. Upcoming requirements include minimum essential coverage and employer shared responsibility reporting.
This document summarizes reporting requirements for employers under the Affordable Care Act for 2015. It outlines simplified reporting methods available for employers that offer affordable coverage to a large percentage of employees. It also discusses the forms used for reporting and transition relief available for 2015 filings, including a good faith standard for penalties.
The document outlines recent amendments and developments to Ontario's Employment Standards Act, including new complaint procedures that require employees to notify their employer and the Ministry in writing of any violations. It also discusses new powers given to Employment Standards Officers to attempt to settle complaints or require parties to provide evidence. Exemptions for notice and severance pay as well as overtime pay are explained, along with what constitutes "willful misconduct."
Supreme Courts Ppaca Ruling What Does It Mean For Plan SponsorsJames Kane
The document discusses the Supreme Court ruling on the Affordable Care Act and its impact on employers. Key points include:
1) The individual mandate requires individuals to have health coverage starting in 2014 or pay a penalty.
2) Starting in 2014, employers with over 50 full-time employees must offer affordable health coverage to those employees or face penalties.
3) Employers need to determine if they have over 50 full-time employees to be in compliance. Planning should begin well in advance of the 2014 deadline.
4) Employers must carefully weigh the cost of compliance versus the cost of penalties, while also considering tax advantages and workforce expectations.
Calculating Holiday Pay and Overtime : Employment Law Presentation by IBBIBB Law
Employment law seminar: A helping hand with holiday pay
For employment law advice for businesses and HR Managers visit: http://www.ibblaw.co.uk/service/employment/employment-law-businesses
We recently reported on the EAT’s decision in Bear Scotland which confirmed that aspects of overtime should be included for the purpose of calculating holiday pay (even where workers have “normal hours of work”). Following on from that you are invited to attend our seminar which will cover:
1. A brief overview of relevant case law
2. Some of the outstanding tricky issues such
as the impact of other types of variable
earnings (commission, bonuses) on holiday
day calculations and calculation periods
3. What should employers do with employment
tribunal claims for holiday pay?
4. How should holiday pay now be calculated?
For employment law advice for employers on settlement agreements see: https://www.youtube.com/watch?v=t9WeOhXx6yI
For employment law advice on tribunals and employee dispute resolution see: http://www.ibblaw.co.uk/service/employment/employment-tribunals-and-dispute-resolution
For employment law advice on TUPE see: http://www.ibblaw.co.uk/service/employment/tupe
For employment law issues associated with UK, european and international mergers, acquisitions and disposals see: http://www.ibblaw.co.uk/service/employment/mergers-acquisitions
Our Leadership development program in Pune are designed specifically to advance the leadership capabilities of senior executives and help them assume a broader role within their organizations. Leadership Training in Pune provides leadership development for Senior Management, Middle Management, and Women Leaders.
Michelle Melzl completed a course in Performance Enhancement Specialist on January 17, 2016. This record confirms that Michelle Melzl finished the specified course. The document provides Michelle Melzl's completion date and reference numbers for the course.
Cadillac Tax for Employers 101 - How to Avoid Penalties?benefitexpress
This webinar covers: what coverages are subject to the tax, how the excise tax is determined, what adjustments will be available in determining the tax, and who collects the tax.
The Latest and Greatest in HCR Developmentsbenefitexpress
The document discusses several topics related to health care reform requirements for employers including: transitional rules for applying the employer mandate in 2015 which provide more lenient standards; new waiting period rules limiting waiting periods to 90 days; reporting requirements for 2015 which are less stringent but will become more robust in 2016; and requirements for obtaining Health Plan Identifiers (HPIDs) to facilitate electronic transactions which large plans must comply with by November 2014.
The document discusses several aspects of healthcare reform in 2014 and beyond, including employer shared responsibility requirements under the employer mandate, waiting period rules and penalties, health insurance reporting requirements under sections 6055 and 6056, and fees such as the PCORI fee and reinsurance fee. It provides an overview and timeline of regulatory developments related to these provisions, including final and proposed regulations.
The Affordable Care Act: Update on the Employer Mandate Final RuleINGUARD
INGUARD Benefits Division presentation on the Affordable Care Act final rules, how they affect group benefits, and the responsibilities of employers in the coming years. Includes best practices for updating your employee benefits and how to stay in compliance with the ACA regulations.
This webinar covered how the changes in FLSA regulations will affect businesses, including which employees are now exempt or nonexempt from overtime pay.
The New Overtime Regulation: What You Need To KnowSnag
The Department of Labor recently updated regulation that completely changes who is eligible for overtime pay. This deeply affects the hourly industry, most notably managers, and you want to make sure you get all the facts so you are completely prepared to handle the changes when the new regulation is enacted.
Please note: Seasonal employees ARE counted in the calculation for FTEs for the month that they work. However, if they work less than 120 days and cause the 50 FT threshold to be breached, then the employer is not considered a large employer.
Presentation that I used for management training on the Ontario Employment Standards Act (ESA). Provides an overview of regulations that apply to businesses in Ontario. Covers most Ontario employees with the exception of federal employees and a few others such as police officers, prison inmates, co-op students
This webinar presentation provides an overview of employment rights under the Employment Standards Act of Ontario. It covers minimum wage rates, overtime pay, public holiday pay, termination notice and pay, vacation pay, emergency leave, maternity and parental leave, and how to protect your rights. The presentation encourages workers to contact legal clinics or lawyers if they have questions or encounter issues related to their employment rights.
This document provides an overview and summary of the Patient Protection and Affordable Care Act (PPACA). It discusses the status of health care reform including the Supreme Court decision upholding most of the law. Key provisions that took effect in 2011-2013 are outlined. Expected compliance requirements for 2014, such as taxes, fees, employer and individual mandates are summarized. The role of health insurance exchanges is explained. Details are provided on measuring employee hours and status to determine employer responsibilities under the employer mandate.
The document summarizes changes to the Affordable Care Act (ACA) that took effect between 2010-2014, including: dependent coverage until age 26, removal of pre-existing condition limitations for children, and employer shared responsibility requirements taking effect in 2015. It also outlines rules for determining if an employer qualifies as a "large employer" subject to penalties, such as counting full-time and part-time employees over a measurement period. Large employers face penalties if they do not provide minimum essential coverage or if the coverage is unaffordable or inadequate.
Exploring the Final Employer Shared Responsibility RegulationsCBIZ, Inc.
This document provides an analysis of certain aspects of the final employer shared responsibility regulations issued on February 12, 2014 relating to the Affordable Care Act. It discusses which employers are subject to the regulations based on employee counts and defines key terms like full-time employees, measurement periods, and look-back periods. It also provides examples of how the look-back method works for determining full-time employee status for offering health coverage.
Health Reform Bulletin: Exploring Shared Responsibility RegulationsCBIZ, Inc.
This Health Reform Bulletin, "Exploring Shared Responsibility Regulations," delves deep into the Employer Shared Responsibility final regulations issued on February 12, 2014. Topics covered include:
- Employers Subject to the ACA’s Shared Responsibility Requirement
- Who is an Employee and How is an Employee Classified for ACA’s Employer Shared Responsibility Requirement?
- What is an “Offer of Coverage” for ACA Shared Responsibility Purposes?
- ACA’s Employer Shared Responsibility Provisions Unique to Educational Organizations
The document provides an overview and update on the Affordable Care Act and employment law for 2015. It summarizes key provisions of the Healthy Workplaces, Healthy Families Act of 2014 requiring employers in California to provide a minimum of 3 paid sick days per year. It also discusses employer reporting requirements under Sections 6055 and 6056 of the ACA, including forms and deadlines for reporting health coverage and offers of coverage to employees.
Payroll Webinar: Paying Overtime Under the FLSA: Part 2Ascentis
This is the second of a two-part webinar that will help you better understand the requirements and procedures involved in overtime calculation. Calculating overtime pay for nonexempt employees sounds so simple. But not so fast. The truth is that overtime rules and the mathematics required to arrive at the correct calculation can be extremely tricky. Our speaker will share her expertise and best practices for managing these calculations.
Penalties for overtime violations can be severe with the possibility of fines, imprisonment or both! Add civil suits to the mix and the results can be devastating to any business, no matter how large or small. Just to keep it interesting, most states use the same definition to calculate overtime as the FLSA does. So, even one, single error can earn you double the penalties.
The document provides an overview of recent and upcoming regulatory guidance related to the Affordable Care Act. Key points include:
1) The regulatory forecast indicates possible tweaks to prior regulations on issues like automatic enrollment and nondiscrimination rules. More guidance on the employer mandate penalties is also anticipated.
2) The legislative forecast suggests growing bipartisan support for modifying the employer mandate penalties, but complete repeal is unlikely. Legal challenges to the ACA continue.
3) Recent guidance addressed topics like COBRA notification forms, waiting periods, and employer reimbursement of individual premiums. Upcoming requirements include minimum essential coverage and employer shared responsibility reporting.
This document summarizes reporting requirements for employers under the Affordable Care Act for 2015. It outlines simplified reporting methods available for employers that offer affordable coverage to a large percentage of employees. It also discusses the forms used for reporting and transition relief available for 2015 filings, including a good faith standard for penalties.
The document outlines recent amendments and developments to Ontario's Employment Standards Act, including new complaint procedures that require employees to notify their employer and the Ministry in writing of any violations. It also discusses new powers given to Employment Standards Officers to attempt to settle complaints or require parties to provide evidence. Exemptions for notice and severance pay as well as overtime pay are explained, along with what constitutes "willful misconduct."
Supreme Courts Ppaca Ruling What Does It Mean For Plan SponsorsJames Kane
The document discusses the Supreme Court ruling on the Affordable Care Act and its impact on employers. Key points include:
1) The individual mandate requires individuals to have health coverage starting in 2014 or pay a penalty.
2) Starting in 2014, employers with over 50 full-time employees must offer affordable health coverage to those employees or face penalties.
3) Employers need to determine if they have over 50 full-time employees to be in compliance. Planning should begin well in advance of the 2014 deadline.
4) Employers must carefully weigh the cost of compliance versus the cost of penalties, while also considering tax advantages and workforce expectations.
Calculating Holiday Pay and Overtime : Employment Law Presentation by IBBIBB Law
Employment law seminar: A helping hand with holiday pay
For employment law advice for businesses and HR Managers visit: http://www.ibblaw.co.uk/service/employment/employment-law-businesses
We recently reported on the EAT’s decision in Bear Scotland which confirmed that aspects of overtime should be included for the purpose of calculating holiday pay (even where workers have “normal hours of work”). Following on from that you are invited to attend our seminar which will cover:
1. A brief overview of relevant case law
2. Some of the outstanding tricky issues such
as the impact of other types of variable
earnings (commission, bonuses) on holiday
day calculations and calculation periods
3. What should employers do with employment
tribunal claims for holiday pay?
4. How should holiday pay now be calculated?
For employment law advice for employers on settlement agreements see: https://www.youtube.com/watch?v=t9WeOhXx6yI
For employment law advice on tribunals and employee dispute resolution see: http://www.ibblaw.co.uk/service/employment/employment-tribunals-and-dispute-resolution
For employment law advice on TUPE see: http://www.ibblaw.co.uk/service/employment/tupe
For employment law issues associated with UK, european and international mergers, acquisitions and disposals see: http://www.ibblaw.co.uk/service/employment/mergers-acquisitions
Our Leadership development program in Pune are designed specifically to advance the leadership capabilities of senior executives and help them assume a broader role within their organizations. Leadership Training in Pune provides leadership development for Senior Management, Middle Management, and Women Leaders.
Michelle Melzl completed a course in Performance Enhancement Specialist on January 17, 2016. This record confirms that Michelle Melzl finished the specified course. The document provides Michelle Melzl's completion date and reference numbers for the course.
Environmental Issues in Federal Permitting for Energy ProjectsWinston & Strawn LLP
The document summarizes a presentation on emerging issues in federal permitting for energy projects. It discusses challenges with assessing the environmental impacts of transmission lines under NEPA when generation and transmission facilities have different owners. It also addresses uncertainties caused by endangered species listing decisions. Recent regulatory developments discussed include amendments to incidental take permitting and the waters of the United States rule. The presentation concludes with updates on EPA's greenhouse gas rules and new CEQ guidance on climate change reviews and programmatic NEPA analyses.
The Natural History of Liver Fibrosis Progression Rate in Hepatitis C Infecti...aranush
The study examined factors associated with the rate of liver fibrosis progression in 72 patients with hepatitis C virus (HCV) infection who had more than one liver biopsy. Approximately one-third of patients showed fibrosis progression over a mean of 4 years between biopsies. Demographic factors did not predict progression rate. A history of failed interferon therapy was associated with a trend towards a lower progression rate, although this was not statistically significant. Co-morbid illnesses, social factors, and lab values did not correlate with progression rate. The overall mean fibrosis progression rate was low.
Research demonstrates that we all harbor unconscious biases. The good news is that enhanced awareness and training can create an inclusive culture that identifies and helps eliminate these hidden biases.For more details
http://www.tatvaleadership.com/htm/unconscious-bias-training.html
Despite several employer-friendly cases over the last few years, filings of wage and hour class actions continues to increase—creating risks and costs for even the most cautious companies. During the eLunch, Joan Fife and Emilie Woodhead discussed the latest wage and hour issues employers face and strategies for addressing them.
summer training report on multistorey residential buildingsGaurav Shukla
This document is a project report submitted by Gaurav Shukla for his training at the Gorakhpur Development Authority in Gorakhpur, India from July 8-29. It provides an overview of a multi-storey residential building project being constructed by GDA, including the site location, formwork used, planning processes, sequence of structural work, and focus on quality assurance. The report also outlines GDA's mission to undertake planned, engineered construction along with effective maintenance and transparency.
Dr Bhanupriya Singh discusses various diseases of the biliary tract. The document begins by describing the anatomy of the biliary tract and related structures. It then covers imaging findings, variants, and diseases seen on MRCP. Various pathologies are discussed such as gallstones, cholangitis, choledochal cysts, Caroli disease, and hydatid cysts. Treatment options for conditions like cholangiocarcinoma are also summarized.
This document provides 10 tips for a successful IP strategy, including knowing your immaterial assets, determining the value and protection level of IP assets, ensuring you do not infringe on others' intellectual property rights, assessing whether assets are tied up in unnecessary IP, creating and training staff on an IP strategy, regularly assessing and adjusting the strategy, and consulting experts for complex legal issues to avoid risks and missed opportunities.
This document summarizes a seminar on healthcare reform compliance. It discusses tracking employee hours and classifying employees to determine employer shared responsibility under the Affordable Care Act. Large employers must offer affordable minimum essential coverage or pay penalties. Employers must use measurement, administrative and stability periods to determine variable hour employee eligibility. The seminar covers compliance dates, reporting requirements, and audits.
News Flash February 12 2014 Final Regulations on Employer Pay or Play Provis...Annette Wright, GBA, GBDS
The final regulations on the employer pay or play provisions under the Affordable Care Act:
1) Further delay the employer mandate for some employers with 50-99 employees until 2016.
2) Introduce new transition rules for 2015 including lowering the required percentage of covered employees to 70% and not requiring dependent coverage.
3) Retain prior transition rules including allowing non-calendar year plans to begin compliance in 2015 based on their plan year and using a 6 month measurement period for variable hour employees.
The document provides an overview of how the Affordable Care Act (ACA) will affect employers, including:
1) The individual mandate and employer mandate ("pay or play") provisions are still in effect but some have been delayed, such as the employer mandate being delayed until 2015.
2) The employer mandate applies to "applicable large employers" (ALEs) defined as those with 50 or more full-time equivalent employees.
3) ALEs face penalties under the employer mandate if they do not offer affordable minimum essential coverage to their full-time employees, with different penalties for failing to offer coverage ("A penalty") versus failing to offer affordable/minimum value coverage ("B penalty").
6 Facts/Updates You Must Know About the Employer Mandatebenefitexpress
This webinar covers:
• What is a large employer and how to determine it?
• Coverage requirements
• Penalties
• Who is a full time employee and how to determine it?
• Who is a variable hour employee?
• Reporting requirements
The document summarizes final regulations issued by the Department of Treasury on employer shared responsibility provisions under the Affordable Care Act. Key points include:
1) Employers with 50-99 employees have an additional year, until 2016, before they must comply with the employer mandate.
2) Transition rules for 2015 include requiring coverage for at least 70% of full-time employees rather than 95%, and not requiring dependent coverage.
3) Prior transition rules are retained, including the use of measurement periods to determine variable hour employee status and non-calendar year plan effective dates.
4) Guidance is provided on determining full-time status for certain occupations like volunteers, educators, seasonal workers and student employees
Implementing Health Care in 2014: It’s Far More Than Just a ‘Pay or Play’ Decision
On June 19, 2013, the Minnesota Chamber of Commerce hosted a workshop on the new health care reform law. This presentation outlines what small employers need to know about the law changes.
An Employer's Obligations & Opportunities Under The Affordable Care ActMcKonly & Asbury, LLP
The presentation will concentrate on employers with 50+ employees and focus on the following: What is an “Applicable Large Employer”; Calculating the number of fulltime employees eligible for coverage and how to determine when coverage begins; Measurement periods for on-going and variable hour employees; Does their health plan provides “minimum” and “affordable coverage.”
The Affordable Care Act (ACA) is here. Are you ready? At the Infinity Software 2014 User Group Conference, attendees had the opportunity to learn about the practical implications of the ACA and how integrated payroll-HRIS-TLM can help your clients comply with key components of the ACA and the fast approaching employer reporting requirements.
The Affordable Care Act (ACA) is here. Are you ready? Learn about the practical implications of the ACA and
how integrated payroll-HRIS-TLM can help your clients comply with key components of the ACA and the fast
approaching employer reporting requirements.
The document discusses the new reporting requirements under the Affordable Care Act for applicable large employers - those with 50 or more full-time employees. It states that these employers must now track employee health coverage information monthly and report it to the IRS on Forms 1094-C and 1095-C starting in 2015. It provides details on who counts as a full-time employee and outlines the key information needed to complete the new IRS forms, including whether coverage was offered, employees' share of premium costs, and months of enrollment.
This webinar covers: the rules in how to determine full time status | large employer status | who is full-time to offer coverage | measurement periods | change in status | the effect on reporting.
2016 Developments in Health and Welfare Plansbenefitexpress
This webinar discussed the most current developments in Health & Welfare plans.
For more information:
http://www.benefitexpress.info
http://www.twitter.com/benefitexpress
http://www.facebook.com/benefitexpress
Affordable Care Act: Preparing for the 2015 Tax ProvisionsSkoda Minotti
This presentation discusses issues that employers who will be subject to the Affordable Care Act must prepare for, including:
1. Determining which employees must be offered coverage
2. Analyzing payroll to determine the amount that can be charged to employees
3. Creating a record to respond to potential IRS assessments of excise tax
Affordable Care Act - Next Steps for RestaurateursMark Moreno
Understanding the ACA and “operationalizing” it in a
restaurant business will be challenging. The Treasury
Department and Internal Revenue Service published final
regulations in February and March that provide the rules
by which employers will comply with the employer-mandate
and employer-reporting requirements.
Findley Davies' Ed Redder presented at Schneider Downs Not-For-Profit Symposium Health Care Reform and Compliance Challenges and Opportunities.
Discussion Points
- The importance of knowing who you are
- Employer Shared Responsibility
- Current regulatory obligations
- Future obligations
- Additional compliance challenges
This document provides an overview of health care reform provisions that will impact employers in 2013 and beyond. Key points include:
- Large employers with over 50 full-time employees will face penalties if they do not provide affordable and adequate health insurance to full-time staff beginning in 2014.
- Small employers with under 50 employees are exempt from these penalties but will see modified community rating rules applied to their small group plans in 2014.
- Individuals must have qualifying health insurance or pay a penalty through their taxes beginning in 2014. Subsidies will be available for individuals earning up to 400% of the federal poverty level who obtain coverage through public exchanges.
- States must decide whether to expand Medicaid eligibility to 133
This document provides information about salary deductions and monetary benefits for public school teachers in the Philippines. It discusses mandatory salary deductions including GSIS, HDMF, PhilHealth, and tax withholdings. It also outlines several monetary benefits teachers receive such as uniforms/clothing allowance, mid-year bonus, year-end bonus and cash gift, and productivity incentive. Sample computations are provided to demonstrate how deductions are calculated from a teacher's monthly and annual salary.
Similar to The Affordable Care Act – Compliance Challenges for Employers (20)
Companies operating with employees in the U.S. need to be aware of state and federal employment laws. Employees can be a business’s greatest asset, but it may seem that there is a potential employment pitfall at every turn. The consequences of mishandling issues can be costly and time-consuming.
On June 13, 2019, Winston hosted the inaugural Nordic Session – “Avoiding Employment Law Landmines” presented by Monique Ngo-Bonnici, Jason Campbell, and Nordic Session hosts Uri Doron and Jared Manes. The presenters discussed employment litigation trends and provided practical strategies on a number of labor and employment-related issues.
More information, including an audio recording, is available here:
https://www.winston.com/en/thought-leadership/the-nordic-sessions-avoiding-employment-law-landmines.html
Latest Developments Regarding Arbitration in Hong Kong and Mainland ChinaWinston & Strawn LLP
The arbitration landscape is ever-changing, with new legislation being promulgated, cases coming up, and ideas being tested. In part three of this series, Partner Terence Wong explored the latest developments regarding arbitration in Hong Kong and Mainland China, including a case handed down by the Court of Final Appeal, and a decision of the Indian Court dealing with the split of the China International Economic and Trade Arbitration Commission (CIETAC), which may have an impact on the enforcement of CIETAC arbitral awards in other jurisdictions.
Contact Winston & Strawn for more information about this presentation: https://www.winston.com/en/thought-leadership/latest-developments-regarding-arbitration-in-hong-kong-and-mainland-china.html
Recent Trends in Regulatory Actions Impacting Banks and Financial InstitutionsWinston & Strawn LLP
This presentation addresses recent trends in regulatory actions impacting banks and financial institutions. It focuses on how attendees can minimize their impact on their respective organizations as a lawyer, leader of a line of business, member of the Board of Directors, or a risk management, compliance, finance, and internal audit professional.
The presentation also addresses trends in formal enforcement actions, observations related to recent regulatory agency matters, and noteworthy recent public enforcement matters. It includes lessons learned in preventing matters requiring attention from turning into formal actions and best practices in conducting lookback reviews.
More information, including an audio recording, is available here: https://www.winston.com/en/thought-leadership/recent-trends-in-regulatory-actions-impacting-banks-and-financial-institutions.html.
For better or worse, electronic data is at the heart of many legal investigations. Therefore, it is becoming increasingly important for lawyers to have a basic understanding of computer forensics including:
- what computer forensics is and what types of things can a computer forensic expert do;
- types of mistakes lawyers or IT professionals make that can corrupt, alter, or destroy evidence that is key to investigations;
what types of electronic evidence exists;
- ways to work efficiently and effectively with a computer forensic expert; and
- when to consider hiring and how to choose a computer forensic expert as part of an investigation
Learn more from Winston & Strawn and listen to the presentation here: https://www.winston.com/en/thought-leadership/computer-forensics-what-every-lawyer-needs-to-know.html.
Maximizing Deductions in Light of the Section 162(m) GuidanceWinston & Strawn LLP
Winston & Strawn’s Employee Benefits & Executive Compensation Practice hosted “Maximizing Deductions in Light of the Section 162(m) Guidance” on September 6, 2018.
The IRS recently issued Notice 2018-68 providing much anticipated guidance on the key issues with respect to the Section 162(m) amendments added by the Tax Cuts and Jobs Act.
Partners Michael Melbinger, Nyron Persaud, and Ruth Wimer presented this webinar focused on understanding the impact of Notice 2018-68, including:
- Brief overview of the changes in Section 162(m) as a result of the Tax Act
- In depth discussion and analysis of Notice 2018-68: Covered employee, written binding contract, material modification
- “To do” list for maximizing deductions going forward
- Alternative compensation strategies
- Proxy Statement Reporting
- Accounting issues
Learn more here: https://www.winston.com/en/thought-leadership/maximizing-deduction-in-light-of-the-section-162m-guidance.html.
Regulators on the Move – Recent Treasury and Comptroller Actions: How They Af...Winston & Strawn LLP
This document summarizes recent regulatory actions and initiatives that affect financial institutions and their boards of directors. It discusses a Treasury report on nonbank financial companies and fintech, the OCC's announcement allowing fintech companies to apply for national bank charters, the BCFP's participation in an international fintech regulatory cooperation group, and other related developments. The actions reflect a changing landscape with increasing fintech competition and opportunities for banks through partnerships with innovative companies. Banks will need to carefully navigate the uncertainties of these overlapping and possibly conflicting regulatory initiatives.
Winston & Strawn's Employee Benefits & Executive Compensation Practice hosted an eLunch to discuss key issues faced by plan sponsors during IRS and DOL audits of retirement plans. The most common problem areas identified by IRS and DOL agents were addressed, with practical tips for plan sponsors on how to establish and maintain internal controls to help avoid compliance errors. Topics included:
-The most significant issues DOL agents focus on during audits, including missing participants, late payroll deposits, and missed employee communications
-The most significant issues IRS agents focus on during audits, including definitions of compensation, age 70-1/2 distributions, employee eligibility requirements, and properly updated plan documents
-Steps employers can take in order to improve their internal controls for compliance with IRS and DOL requirements
Contact Winston & Strawn for more information about this presentation:
https://www.winston.com/en/thought-leadership/irs-and-dol-audit-issues-for-retirement-plans.html
Solutions to Section 301 Tariffs on Products from China—Managing the Shock of...Winston & Strawn LLP
As part of an on-going international trade dispute between the United States and China, on July 6, 2018, the U.S. Trade Representative (USTR) imposed additional 25% tariffs on the importation of products from China that fall within 818 different classifications of the Harmonized Tariff Schedule of the United States (HTSUS). Since that time, the USTR has proposed additional 25% tariffs on an another large group of tariff classifications, and the week of July 9 proposed additional 10% tariffs on a third set of tariff classifications. These additional tariffs are based on an investigation under Section 301 of the Trade Act of 1974 into the government of China’s acts, policies, and practices related to technology transfer, intellectual property, and innovation.
These Section 301 tariffs are a financial shock to many Chinese suppliers and their U.S. customers and may even drive some companies out of business. However, there are procedures available for seeking removal of certain HTSUS classes of goods from the Section 301 tariffs, other procedures for seeking exemptions of particular products from those tariffs, and if necessary, supply chains can be reconfigured to avoid those tariffs.
Contact Winston & Strawn for more information about this presentation: https://www.winston.com/en/thought-leadership/solutions-to-section-301-tariffs-on-products-from-chinamanaging-the-shock-of-25-increase-in-cost-of-goods.html.
Best Practices for Anti-Bribery and Anti-Corruption (ABAC) ComplianceWinston & Strawn LLP
Winston & Strawn hosted a webinar titled “Best Practices for Anti-Bribery and Anti-Corruption (ABAC) Compliance.”
The interactive webinar focused on the following ABAC compliance topics:
- Anti-bribery and anti-corruption authorities
- Essential elements of a comprehensive and effective compliance program
- Implementing your compliance program in real-world scenarios
- Problem management and escalation protocol
Winston & Strawn partners Peter Crowther, Nicholas Usher, and Eva Davis hosted a discussion on the latest developments in international corporate transactions and antitrust/competition law.
Among other topics, they discussed current market practices for U.S. companies doing transactions in Europe, as well as key takeaways from some of the recent matters they have handled.
The document provides an overview of recent legislative, regulatory, and policy developments that are impacting the financial services industry. Key points include:
- The Economic Growth, Regulatory Relief, and Consumer Protection Act provides regulatory relief for smaller banks and raises various asset thresholds.
- Recent speeches by Federal Reserve officials emphasize transparency in regulatory policies and balancing pre-positioning of capital with flexibility.
- The OCC Comptroller is urging banks to meet consumers' short-term small dollar credit needs.
- The presentation discusses the implications of these changes for regulatory burden, competition between large and small banks, and issues for banks' boards of directors to consider.
Trade Secret Protection: Practical Advice on Protecting and Defending Your Or...Winston & Strawn LLP
Winston's Global Privacy & Data Security Task Force presented an interactive webinar focused on some of the practical ways to prevent theft of key information, investigation tips, and strategies to defend against the use of that information after a theft.
Cryptocurrency Crackdown: What You Need to Know about Enhanced IRS/Government...Winston & Strawn LLP
With a newly assembled team of specialized investigators, the Internal Revenue Service (IRS) has dedicated substantial resources to investigating cryptocurrency use in tax evasion. According to the IRS, any taxpayer who has engaged in a virtual currency transaction without properly reporting it has failed to comply with U.S. tax law.
As John Doe Summonses seeking the identities of investors are served on cryptocurrency trading exchanges, significant IRS civil and criminal investigations will ensue. The New York Attorney General’s Office has announced an investigation into the policies and practices of cryptocurrency trading exchanges. The SEC, CFTC, and other regulators have announced initiatives as well.
Winston & Strawn hosted “Cryptocurrency Crackdown: What You Need to Know about Enhanced IRS/Government Scrutiny of Cryptocurrency Transactions.” The program examined the IRS’s newest substantive and procedural initiatives regarding cryptocurrency transactions, the reporting obligations that U.S. taxpayers must follow, corrective steps that may still be taken to mitigate exposure, and appropriate tax structuring of these transactions.
The program also provided an overview of the latest developments in regulatory investigations.
In 2017, Nevada became the 36th state to ratify the The Equal Rights Amendment (ERA). This spring, Illinois could become the 37th. With one additional state ratification—and one more vote in Congress—our Constitution could finally guarantee equality to all people regardless of sex.
“The Equal Rights Amendment: Legal Issues and Implications” was designed to answer recurring questions about the legal implications of the ratification effort, including why ratifying the ERA is still important and necessary, what the ERA would (and would not) accomplish, and why it is not too late.
https://www.winston.com/en/equal-rights-amendment.html
For a few brief months in late 2017, the five-member National Labor Relations Board (NLRB) operated at full-strength and with a Republican majority for the first time in a decade. The “new” NLRB’s case outcomes were consequential, and included reversals of several perceived pro-labor decisions from the prior Obama NLRB. Then, Chairman Miscimarra’s term expired in December, and the NLRB settled back into a 2-2 equipoise. Looking ahead, employers will likely not wait long for another shift in the NLRB’s political make-up, as President Trump’s latest nominee, Republican John Ring, awaits confirmation by the Senate.
Winston & Strawn Partners Bill Miossi and Derek Barella review the NLRB’s late 2017 flurry of activity and likely issues and agenda items to be taken up by the Trump NLRB in 2018.
2018 Hot Topics for Health & Welfare Plans, Fringe Benefits, and Withholding ...Winston & Strawn LLP
Winston & Strawn’s Employee Benefits & Executive Compensation Practice presented an eLunch titled “2018 Hot Topics for Health & Welfare Plans, Fringe Benefits, and Withholding Rates.”
This presentation featured a discussion of the following hot button issues:
- Updates on Affordable Care Act (ACA) employer shared responsibility
- Tax Act changes to the ACA
- Tax Act changes to fringe benefit rules
- Tax Act changes to employer tax withholding rates, including for bonuses and other supplemental payments
The Real Deal Webinar Series: Delaware Law Developments/Recent Judicial Decis...Winston & Strawn LLP
The presentation included a discussion of current issues and recent judicial decisions affecting M&A transactions and corporate governance for Delaware companies from a transactional perspective.
The EU’s General Data Protection Regulation (GDPR) takes effect on May 25, 2018. GDPR significantly increases the requirements imposed on companies touching the personal data of EU citizens, and also increases oversight by the EU member states’ data protection authorities. And the consequences of non-compliance under GDPR are massive—the greater of €20 million or four percent of the company’s worldwide turnover.
The Real Deal Webinar Series: Practical Advice from a Former Chief Compliance...Winston & Strawn LLP
The presentation included a discussion of practical steps in-house lawyers can take to build, grow, and measure their corporate compliance program, and why such programs are important for companies, especially those preparing for a sale.
What are the common challenges faced by women lawyers working in the legal pr...lawyersonia
The legal profession, which has historically been male-dominated, has experienced a significant increase in the number of women entering the field over the past few decades. Despite this progress, women lawyers continue to encounter various challenges as they strive for top positions.
सुप्रीम कोर्ट ने यह भी माना था कि मजिस्ट्रेट का यह कर्तव्य है कि वह सुनिश्चित करे कि अधिकारी पीएमएलए के तहत निर्धारित प्रक्रिया के साथ-साथ संवैधानिक सुरक्षा उपायों का भी उचित रूप से पालन करें।
This document briefly explains the June compliance calendar 2024 with income tax returns, PF, ESI, and important due dates, forms to be filled out, periods, and who should file them?.
Genocide in International Criminal Law.pptxMasoudZamani13
Excited to share insights from my recent presentation on genocide! 💡 In light of ongoing debates, it's crucial to delve into the nuances of this grave crime.
Sangyun Lee, 'Why Korea's Merger Control Occasionally Fails: A Public Choice ...Sangyun Lee
Presentation slides for a session held on June 4, 2024, at Kyoto University. This presentation is based on the presenter’s recent paper, coauthored with Hwang Lee, Professor, Korea University, with the same title, published in the Journal of Business Administration & Law, Volume 34, No. 2 (April 2024). The paper, written in Korean, is available at <https://shorturl.at/GCWcI>.
Guide on the use of Artificial Intelligence-based tools by lawyers and law fi...Massimo Talia
This guide aims to provide information on how lawyers will be able to use the opportunities provided by AI tools and how such tools could help the business processes of small firms. Its objective is to provide lawyers with some background to understand what they can and cannot realistically expect from these products. This guide aims to give a reference point for small law practices in the EU
against which they can evaluate those classes of AI applications that are probably the most relevant for them.