Employee Benefits
Encino Motorcars: Positive FLSA Implications for Employers

Encino Motorcars: Positive FLSA Implications for Employers

By James M. Kalny On April 2, 2018, in Encino Motorcars, LLC v. Navarro, No. 16-1362 (Encino), the Supreme Court of the United States ruled in a 5/4 decision that auto dealer employees who set up service appointments (Service Advisors) are exempt from the Fair Labor Standards Act (FLSA). While the specific holding of Encino is limited to the auto...

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Wisconsin Legislature Closes Temporary Employee “Loophole”

Wisconsin Legislature Closes Temporary Employee “Loophole”

By Bruce B. Deadman The Wisconsin Court of Appeals recently identified a loophole in the “grand bargain” which impacts all Wisconsin employers who use a staffing agency to provide them with temporary employees, or who “borrow” employees from another employer. Fortunately, the Legislature acted with unusual speed to close that loophole. In Estate...

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Tax Reform Changes for Employee Benefits

By D|K's Labor and Employment Team While many changes that would have affected employee benefits were discussed as a part of tax reform in 2017, only a few made it in to the final bill. In particular, they include: the elimination of the employer deduction for parking and transit benefits; the extension of the deadline for an employee to roll...

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New IRS and Social Security Administration Dollar Limits

By D|K's Labor and Employment Team The IRS has released adjusted dollar limits for employer-sponsored retirement and welfare plans, as well as for individual retirement vehicles effective as of January 1, 2018. Most of these limits have been increased for the coming calendar year. In addition, the Social Security Administration increased the...

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It’s Time for Tax-Exempt Entities to Restate Their 403(b) Plans

It’s Time for Tax-Exempt Entities to Restate Their 403(b) Plans

By Bruce B. Deadman Under a new IRS program, tax-exempt entities who sponsor 403(b) retirement plans can adopt pre-approved documents that include determination letters that confirm the tax-qualified status of their plans. Plan sponsors need to adopt pre-approved plans before March 31, 2020, in order to qualify for the program. Under a 403(b)...

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Annuitant, Be Aware! Reemployment May Cause a Suspension of Benefits

By D|K's Labor and Employment Team Former employees who are currently collecting benefits under the Wisconsin ETF should carefully consider the potential effect of resuming work for a WRS employer on their benefit payments. The reemployment rules can be confusing, and take into account the dates of the annuitant’s prior WRS employment. Annuitants...

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It’s Time for Tax-Exempt Entities to Restate Their 403(b) Plans

It’s Time for Tax-Exempt Entities to Restate Their 403(b) Plans

By Bruce B. Deadman Under a new program, tax-exempt entities who sponsor retirement plans under Section 403(b) of the Internal Revenue Code (the “Code”) can receive confirmation that their plan documents comply with all IRS requirements. In order to receive the protection of an IRS determination letter, a plan sponsor needs to adopt a...

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New Law Allows Small Employers to Establish HRA’s for Their Employees

By D|K's Labor and Employment Team Under a new law signed by President Obama on December 13, 2016, qualified small employers may now contribute to health reimbursement accounts (HRA's) to help employees with eligible medical expenses, including health insurance premiums. This change provides small employers who do not offer group health plans...

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Temporary Workers and the FMLA: What You Don’t Know Can Hurt You

Temporary Workers and the FMLA: What You Don’t Know Can Hurt You

By Laurie E. Meyer Temporary Workers and the FMLA As most employers know, the federal Family and Medical Leave Act (FMLA) entitles eligible employees of covered employers to take unpaid, job-protected leave for specified family and medical reasons with continuation of group health insurance coverage under the same terms and conditions as if the...

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