Smith, Gambrell & Russell, LLP

Client Alerts

  • 02/03/12Compliance Dates for Disclosure of Retirement Plan Fees Extended by DOL Final Rule On February 2, 2012, the Department of Labor (“DOL”) issued a final rule (the “Final Rule”) on the disclosures required to be made by retirement plan service providers to plan fiduciaries regarding their fees and potential conflicts of interest (the “Service Provider Disclosure Rules”).
  • 01/25/12REMINDER: Upcoming Deadline for Information Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans Section 6039 of the Internal Revenue Code of 1986, as amended, requires employers to report certain information to employees and the IRS regarding an employee’s exercise of an incentive stock option (ISO) or transfer of stock acquired by an employee under an employee stock purchase plan (ESPP).
  • 01/13/12Supreme Court Recognizes the “Ministerial Exception” to Anti-Discrimination Laws Employment discrimination laws prohibit discrimination based on certain criteria, including, among others, race, gender, religion, and disability.
  • 01/13/12NLRB’s Long Arm Strikes Down Class and Collective Action Waivers in Arbitration Agreements In a 2-0 vote, the National Labor Relations Board (“NLRB”) ruled that it was a violation of the National Labor Relations Act (“NLRA”) to require employees to sign mandatory arbitration agreements that did not allow employees to file joint, class or collective claims regarding wages, hours, or any working conditions against the employer before an arbitrator or court.
  • 01/12/12New Jersey Passes Trade Secrets Act New Jersey recently enacted the New Jersey Trade Secrets Act (A-921/S-2456) (the “Act”) that provides protections against trade secret misappropriation.
  • 01/11/12Agencies Issue Additional Guidance on Mental Health Parity Implementation Recently, new Frequently Asked Questions (“FAQs”) were issued by the Departments of Labor, Treasury, and Health and Human Services (the “Agencies”) addressing the implementation of the Mental Health Parity and Addiction Equity Act (the “MHP Act”).
  • 01/10/12IRS Issues Additional Guidance on Form W-2 Reporting Requirements On January 3, 2012, the Internal Revenue Service (IRS) issued Notice 2012-9, which restates and amends previous IRS guidance addressing the reporting requirements for employer-sponsored group health plan coverage under the Patient Protection and Affordable Care Act (PPACA).
  • 01/06/12Legislation Eliminates TRICARE as Basis for OFCCP’s Jurisdiction On December 31, 2011, Section 715 of the National Defense Authorization Act for Fiscal Year 2012 was signed into law.
  • 01/05/12Happy New Year from SGR’s Immigration Practice Group If an organization conducts business in Georgia and employs 500 or more workers in the state, the organization is required to sign up for E-Verify beginning January 1, 2012, as mandated by the Illegal Immigration Reform and Enforcement Act of 2011 (HB 87), signed into law by Governor Deal in May of 2011.
  • 01/04/12New HIPAA Audit Program Is Underway Pursuant to the requirements of the Health Information Technology for Economic and Clinical Health Act (“HITECH Act”), the U.S. Department of Health and Human Services (“HHS”) has initiated a new audit program to ensure that covered entities - health plans, health care providers, and health care clearinghouses - are complying with the privacy and security rules under the Health Insurance Portability and Accountability Act of 1996, as amended (“HIPAA”).
  • 12/30/11Good News: Agencies Delay Summary of Benefits and Coverage Requirement Recently, new Frequently Asked Questions (“FAQs”) were issued by the Departments of Labor, Treasury, and Health and Human Services (the “Agencies”).
  • 12/29/11NLRB Extends Deadline for Employee Rights Posting — Again Based on a request from the federal court in Washington D.C. that is hearing a legal challenge regarding the rule, the effective date to post the required Notice has been extended to April 30, 2012.
  • 12/06/11Veterans Opportunity to Work to Hire Heroes Act On November 21, 2011, the Veterans Opportunity to Work to Hire Heroes Act was signed.
  • 12/01/11Beware the Perils of End-of-the-Year Bonuses and the Office Holiday Party During the holidays, many employers provide non-exempt employees with prizes, awards, nondiscretionary bonuses and incentive payments dependent on the quality, quantity or efficiency of production or hours worked.
  • 11/30/11IRS Issues Sample Plan Amendment and Extends Deadline for Compliance with Section 436 On November 29, 2011, the IRS issued a sample plan amendment to comply with Code Section 436. The sample plan amendment was included with Notice 2011-96.
  • 11/14/11U.S. Supreme Court to Rule on Constitutionality of Health Care Reform Legislation On November 14, the U.S. Supreme Court agreed to hear a challenge to the health care reform legislation brought by the governors and attorneys general for 26 states in the case of Florida v. U.S. Department of Health and Human Services.
  • 11/04/11Vermont Announces 2012 Minimum Wage Rates Effective January 1, 2012, Vermont’s regular minimum wage increases from $8.15 to $8.46 per hour.
  • 11/02/11States Announce 2012 Minimum Wage Rates Although the federal minimum wage will remain at $7.25 per hour in 2012, some states have announced that their minimum wage will increase in 2012.
  • 10/25/11New California Laws Relating to Insurance Coverage During Pregnancy Leave and New Hires California Governor Jerry Brown recently signed into law legislation requiring employers to maintain and pay for insurance coverage for employees on pregnancy disability leave, as well as legislation requiring a written notice at the time of hiring to non-exempt employees.
  • 10/21/11IRS Cost-Of-Living Adjustments: Employee Benefit Plan Limitations For 2012 The IRS has released the 2012 cost-of-living adjustments applicable to the dollar limits and thresholds of retirement plans and health and welfare benefit plans.
  • 10/21/11Tennessee Attorney General Issues Opinion Regarding Jury Duty Travel Compensation According to the Opinion issued by the Tennessee Attorney General, the answer is yes—an employer is required to compensate an employee for travel time to and from jury duty, as well as for the employee’s service on the jury.
  • 10/19/11New Jersey Eliminates Exemption for Commissioned Sales Employees The New Jersey Department of Labor and Workforce Development recently amended its wage and hour regulations to follow the federal regulations.
  • 10/06/11NLRB Extends Deadline for Employee Rights Posting The National Labor Relations Board (“NLRB”) announced on Wednesday, October 5, 2011, that it has extended the deadline for employers to post the required Notice of Rights (“Notice”) posters from November 14, 2011 to January 31, 2012.
  • 09/27/11America Invents Act Provisions and Its Implications on U.S. Patent Law On September 16, 2011, President Obama signed the Leahy-Smith America Invents Act (“AIA”) into law. The AIA’s passage and enactment accomplishes the first significant reform to the United States’ patent system in almost 60 years.
  • 09/26/11IRS Announces Voluntary Worker Classification Settlement Program On September 21, 2011, the IRS announced a surprise break for businesses that have been improperly designating their employees as independent contractors.
  • 09/23/11Georgia Supreme Court Rules that Employers MUST Use Attorneys to Answer Garnishments Under Georgia law, corporations are required to utilize legal counsel to represent them in any litigation or other proceeding before a court of law. However, when it comes to garnishment proceedings, employers throughout the state often have human resources or payroll employees respond to and comply with any garnishment notices.
  • 09/20/11DOL Withdraws Its Proposed Definition of ERISA Fiduciary On September 19, 2011, the Department of Labor (“DOL”) announced that it will withdraw and re-propose its regulations on a revised definition of a “fiduciary” under the Employee Retirement Income Security Act of 1974, as amended (“ERISA”).
  • 09/15/11New Connecticut Employment Laws Effective Oct. 1 Effective October 1, 2011, Connecticut employers with three or more employees will be prohibited from discriminating against an applicant or employee based on gender identity or expression.
  • 09/12/11New York Employment Law Update Due to significant employee misclassification, New York passed the New York State Construction Industry Fair Play Act.
  • 08/26/11Required Posting of Employees’ Rights Under the National Labor Relations Act On August 25, 2011, the National Labor Relations Board (“NLRB”) issued a Final Rule that requires employers to notify employees of their unionization rights under the National Labor Relations Act (“NLRA”).
  • 08/19/11Update on Health Care Reform: Agencies Release Proposed Regulations on the New Summary of Benefits Requirement & PPACA Changes Medicare Part D Annual Enrollment and Notice Period On August 17, 2011, the Department of Health and Human Services, Department of Labor (“DOL”), and the Department of the Treasury (the “Agencies”) released proposed regulations addressing the new summary of benefits and coverage requirement under the Patient Protection and Affordable Care Act (“PPACA”).
  • 08/09/11New Guidance Released on Preventive Services for Women As explained in a previous SGR Client Alert, under the Patient Protection and Affordable Care Act (“PPACA”), non-grandfathered group health plans and issuers are required to cover certain preventive care services without imposing any cost-sharing requirements (e.g., co-payments, coinsurance, or deductibles).
  • 07/18/11Agencies Respond to Comments from Employers and Others and Issue Amended Claims and Appeals Process Regulations Late last month, the Departments of Labor (“DOL”), Health and Human Services, and the Treasury (the “Agencies”) issued an amendment to the interim final regulations issued in July 2010 relating to the internal and external claims and appeals process rules under the Patient Protection and Affordable Care Act (“PPACA”).
  • 07/15/11DOL Extends and Aligns Applicability Dates for Retirement Plan Fee Disclosures On July 13, 2011, the Department of Labor (“DOL”) issued a final rule (the “Final Rule”) extending and aligning the applicability dates for its retirement plan fee disclosure rules.
  • 06/24/11New Top Level Domain Names On June 20, 2011 the Internet Corporation for Assigned Names and Numbers (ICANN) voted on expansion of allowed generic top level domains (gTLD).
  • 06/22/11IRS Announces Extension of Form 8895-SSA Filing Due Date In the June 21, 2011 issue of Employee Plan News, the IRS announced its intention to extend the filing due date for the 2009 and 2010 Form 8895-SSA, Annual Registration Statement Identifying Separated Participants with Deferred Vested Benefits.
  • 06/20/11Important Reminder: Cafeteria Plan Amendments Regarding OTC Medications Required by June 30 As mentioned in a previous SGR Client Alert, under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”), effective on January 1, 2011, an over-the-counter (“OTC”) medicine or drug may not be reimbursed from a health flexible spending account (“health FSA”), a health reimbursement arrangement (“HRA”) or a health savings account (“HSA”) unless (1) the individual obtains a prescription for the OTC medicine or drug, or (2) the medicine or drug is insulin. Certain employers’ cafeteria plans may need to be amended to conform to this new rule.
  • 06/15/11U.S. Supreme Court Addresses ERISA Remedies for Inaccurate and Misleading Plan Communications The U.S. Supreme Court’s recently-released opinion in CIGNA Corp. v. Amara contains significant developments that affect employers sponsoring employee benefit plans subject to the Employee Retirement Income Security Act of 1974, as amended (“ERISA”), such as retirement plans and health and welfare plans.
  • 06/03/11DOL Proposes Extension of Applicability Dates for Retirement Plan Fee Disclosure Rules On June 1, 2011, the Department of Labor (the “DOL”) published a proposal to extend the applicability dates of the new retirement plan fee disclosure rules under the Employee Retirement Income Security Act of 1974 (“ERISA”).
  • 05/12/11New Georgia Restrictive Covenant Legislation: It’s Official (Finally) With the stroke of Georgia Governor Nathan Deal’s pen yesterday signing into law House Bill 30, Georgia has officially entered a brave new world in the area of restrictive covenants.
  • 05/09/11New Florida Minimum Wage Goes Into Effect June 1, 2011 In response to a recent decision in Tallahassee, the Florida Agency for Workforce Innovation (AWI) announced that the Florida minimum wage will increase to $7.31 per hour, effective June 1, 2011.
  • 04/22/11Electronic Disclosure Rules: DOL Wants Your Thoughts on Changes President Signs Repeal of PPACA’s Form 1099 Provision The Department of Labor (“DOL”) has issued a Request for Information (“RFI”) to solicit comments and suggestions from employers, plan sponsors and other interested parties regarding the use of electronic media by employee benefit plans to furnish information to participants and beneficiaries in accordance with the requirements of the Employee Retirement Income Security Act of 1974 (“ERISA”).
  • 04/13/11New Fast-Track Option for Patent Applications The U.S. Patent & Trademark Office (USPTO) will accept requests for prioritized examination of patent applications beginning on May 4, 2011.
  • 04/12/11Repeal of PPACA’s Form 1099 Provision and DOL Issues Additional PPACA Guidance Last week, Congress passed a bill that would repeal the controversial Form 1099 tax reporting requirements under the Patient Protection and Affordable Care Act (“PPACA”). Under PPACA, beginning in 2012, businesses would be required to submit a Form 1099 to the Internal Revenue Service for every vendor from which they purchase goods or services worth $600 or more. H.R. 4, which was passed by both the U.S. House of Representatives and the U.S. Senate, would repeal this tax reporting requirement. President Obama is expected to sign the bill.
  • 04/07/11EEOC Announces New Regulations Interpreting the ADAAA On January 1, 2009, the Americans with Disabilities Act Amendments Act of 2008 (ADAAA) became effective.
  • 04/05/11IRS Releases Guidance on Form W-2 Health Coverage Reporting On March 29, 2011 the Internal Revenue Service (the “IRS”) issued Notice 2011-28 (the “Notice”) addressing the reporting requirements for employer-sponsored health coverage under the Patient Protection and Affordable Care Act (“PPACA”).
  • 03/23/11Happy First Birthday Health Care Reform, and DOL Extends Enforcement Grace Period for Certain Claims Appeals Process Changes One year ago today, the Patient Protection and Affordable Care Act (“PPACA”) was signed into law by President Obama.
  • 02/04/11Michigan Electronic Pay Amendment The Michigan Wages and Fringe Benefits Act (MWFBA) was amended, effective December 21, 2010, to permit Michigan employers to require their Michigan-based employees be paid via direct deposit or a payroll debit card.
  • 02/04/11Update on Constitutional Challenges to the Health Care Reform Legislation On January 31, 2011, Federal District Court Judge Roger Vinson ruled on a legal challenge to the health care reform legislation brought by governors and attorneys general from 26 states. In his ruling, Judge Vinson held that the health care reform legislation is unconstitutional and that the entire legislation - not just the individual mandate - must be declared void. The government is expected to appeal Judge Vinson’s ruling.
  • 01/28/11USCIS Releases New Handbook for Employers Regarding I-9 Process On January 5, 2011, U.S. Citizenship and Immigration Services (“USCIS”) issued a revised version of its Handbook for Employers - Instructions for Completing Form I-9 (Employment Eligibility Verification Form).
  • 01/25/11Supreme Court Extends Title VII Anti-Retaliation Protections to Third Parties On Monday, January 24, 2011, the United States Supreme Court unanimously endorsed a broad reading of Title VII’s anti-retaliation provision, ruling that the alleged victim of retaliation has standing to sue even if he or she was not the person who engaged in protected activity.
  • 01/21/11Expect FLSA Litigation to Increase as the DOL Teams Up with the ABA The United States Department of Labor (“DOL”) recently announced that it initiated a program that will directly refer certain complaining individuals to the American Bar Association’s Lawyer Referral and Information Service (“LRIS”).
  • 01/07/11Florida Governor Signs Executive Order Requiring Agencies to Use E-Verify On January 4, 2011, Florida’s newly elected Governor, Rick Scott, signed several executive orders including Executive Order 11- 02, which requires all state agencies to use the U.S. Department of Homeland Security’s E-Verify system.
  • 12/29/10Update on Health Care Reform: Agencies Delay Application of Nondiscrimination Rules to Fully-Insured Plans On December 22, 2010, the Internal Revenue Service (“IRS”) issued IRS Notice 2011-1 (the “Notice”) delaying the application of the nondiscrimination rules under Section 105(h) of the Internal Revenue Code (the “Code”) to fully-insured group health plans.
  • 12/09/10GINA Regulations Provide Additional Guidance on Wellness Programs As mentioned in a previous Client Alert released by SGR’s employment counsel, the Equal Employment Opportunity Commission (“EEOC”) issued Regulations under Title II of the Genetic Information Nondiscrimination Act of 2008 (“GINA”).
  • 12/07/10Beware the Perils of the Office Holiday Party Whether it is a catered luncheon at the office, or a company-sponsored trip to Las Vegas, these get-togethers oftentimes create a recipe not just for holiday cheer, but for litigation and office scandal.
  • 12/06/10IRS Issues Final Guidance on Small Business Health Care Tax Credit As part of the Patient Protection and Affordable Care Act, eligible small businesses and small tax-exempt organizations will be able to receive a credit for a portion of the health care premiums they pay for their employees.
  • 12/03/10New Regulations Shape Employers’ Acquisition and Use of Medical Information On November 9, 2010, the Equal Employment Opportunity Commission (“EEOC”) released its Regulations under Title II of the Genetic Information Nondiscrimination Act of 2008 (“GINA”). The Regulations will take effect on January 10, 2011.
  • 12/02/10IRS Modifies Section 409A Correction Procedures The IRS previously provided relief and guidance permitting the correction of certain operational and document failures under Section 409A of the Internal Revenue Code of 1986, as amended (“409A”). This guidance was issued under Notice 2008-113 and Notice 2010-6, respectively.
  • 11/30/10NLRB Complaint Alleges Company Illegally Fired Employee Over Facebook Comments The National Labor Relations Board’s (“NLRB”) Hartford regional office recently issued a complaint alleging that an employer illegally terminated an employee who posted negative comments about her supervisor on her personal Facebook page.
  • 11/19/102011 Brings Few Changes in Minimum Compensation Rates Here are the minimum hourly wage rates for some states and localities effective January 1, 2011.
  • 11/16/10Breaking News on Health Care Reform Grandfather Rules: Now Changes in Insurance Policies and Carriers Are Permissible As mentioned in a previous Client Alert, in June 2010, the Department of the Treasury, Department of Labor, and Department of Health and Human Services (the “Agencies”) jointly issued interim final rules addressing how health plans can retain “grandfathered” status under the Health Care Reform Legislation (the “Grandfather Rules”).
  • 11/09/10Intellectual Property Licenses in Bankruptcy Section 365(n) of the Bankruptcy Code provides offers substantial protection for licensees when a licensor files for bankruptcy. In a bankruptcy proceeding, a licensor/executor has the option of either accepting and continuing an intellectual property license agreement, or rejecting the license.
  • 11/03/10Understanding and Responding to Georgia’s New Non-Compete Law Georgia voters approved a measure that amends the state Constitution and thereby enacts significant new legislation impacting Georgia law on non-compete, non-solicitation and non-disclosure agreements.
  • 11/02/10IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2011 The IRS has released the 2011 cost-of-living adjustments applicable to the dollar limits and thresholds of retirement plans and health and welfare benefit plans.
  • 10/29/10Hospital Receiving Insurance Payments For Providing Medical Services To Federal Employees Is Required To Have An Affirmative Action Plan On October 12, 2009, we issued a client alert advising that the U.S. Department of Labor’s Office of Federal Contract Compliance Programs (“OFCCP”) was attempting to subject hospitals and other medical providers to heightened equal employment opportunity and affirmative action obligations simply for providing treatment to active and retired military service members and their families.
  • 10/26/10DOL Releases Proposed Rule to Expand Definition of an ERISA Fiduciary On October 21, 2010, the Department of Labor (the “DOL”) announced a proposed rule to significantly expand the definition of “fiduciary” under the Employee Retirement Income Security Act of 1974 (“ERISA”) to include any person who provides investment advice to an employee benefit plan (or such plan’s participants or beneficiaries) for a fee or compensation.
  • 10/25/10DOL Releases Final Rule Regarding Disclosure of Retirement Plan Fees and Expenses to Plan Participants On October 14, 2010, the Department of Labor (the “DOL”) issued a final rule (the “Final Rule”) on fee disclosures to participants in participant-directed individual account retirement plans, such as 401(k) plans, effective for plan years beginning on or after November 1, 2011.
  • 10/13/10Update on Health Care Reform: Interim Relief from W-2 Reporting Obligations and DOL Guidance on Retiree-Only Plans Under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”), employers are required to report the aggregate cost of employer-sponsored health insurance coverage on employees’ Forms W-2 for tax years beginning on or after January 1, 2011.
  • 10/05/10INTERNATIONAL PATENT EXHAUSTION There is no simple ‘yes’ or ‘no’ answer to the question of whether a manufacturer of good who sells his goods abroad can still assert his patent and trademark rights if those goods are re-sold into the US without his authorization. The issue is whether the doctrine of exhaustion or ‘first sale’ extinguishes his rights to sue for infringement.
  • 09/24/10Update on Health Care Reform: Additional Guidance Released on Claims Appeals Process Changes As mentioned in a previous SGR Client Alert, the Departments of Health and Human Services (“HHS”), Labor (“DOL”), and the Treasury (“IRS”) jointly-issued interim final rules and additional guidance on the claims appeals process changes under the Health Care Reform Legislation (the “Claims Appeals Process Changes”).
  • 09/23/10Update on Health Care Reform: September 23 First Effective Date for Health Care Reform Compliance, and OTC Reimbursement and Mini-Med Guidance Released As mentioned in previous SGR Client Alerts, several changes under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”) become effective for plan years beginning on or after today, September 23, 2010.
  • 09/17/10Update on Health Care Reform: The Claims Appeals Process Changes The Departments of Health and Human Services (“HHS”), Labor (“DOL”) and the Treasury jointly-issued interim final rules and additional guidance addressing another key aspect of the health care reform legislation affecting non-grandfathered health plans - the claims appeals process changes.
  • 09/15/10FAA Adopts New Rules Regarding Aircraft Registration In July, the Federal Aviation Administration - in an effort to improve the currency and accuracy of the Civil Aircraft Registry - amended its regulations to limit the life of an aircraft registration certificate to 3 years.
  • 09/15/10Update on Health Care Reform: The Preventive Service Rules The Department of the Treasury, Department of Labor and Department of Health and Human Services issued interim final rules addressing a key aspect of the health care reform legislation affecting non-grandfathered health plans - the preventive service coverage requirements.
  • 09/14/10California Increases Penalties Against Wage and Hour Violators Employers familiar with California’s complex wage and hour laws will probably not be surprised to learn that California has passed new legislation imposing even more severe penalties on employers who violate the state’s wage-payment laws.
  • 09/13/10Payment of Pharmaceutical Sales Representatives Under the Fair Labor Standards Act A federal appeals court held in two separate cases that pharmaceutical corporations’ sales representatives were not exempt from the overtime requirements of the Fair Labor Standards Act (“FLSA”) and were, therefore, owed time-and-one-half their regular rate of pay for all hours worked over 40 in a work week.
  • 09/10/10Illinois Employee Credit Privacy Act On August 10, 2010, the Governor of Illinois signed into law a bill that will generally prohibit employers from using an individual’s credit history as a criterion in hiring, firing and other employment decisions.
  • 09/07/10Federal Circuit addresses standing and pleading requirements for patent false-marking suits While it is probably not surprising that the patent law of the United States prohibits companies from falsely claiming that a product is protected by a patent when it is not, what may surprise some is that the same law provides that any person can sue companies that do so on behalf of the United States government, and can pocket half of any penalty that is awarded in the case for their efforts.
  • 08/09/10Illinois Wage Theft Enforcement Act In Illinois, failure to pay employee wages when they are due is a crime. On July 30, the Illinois Wage Theft Enforcement Act went into effect. The new law increases criminal penalties for violations of the Wage Payment and Collection Act, making willful failure to pay wages due under the Act a Class B misdemeanor for amounts of $5,000 or less, and a Class A misdemeanor for larger amounts.
  • 08/03/10Trade Secrets A trade secret is a process, method, plan, formula or other information unique to a company, which gives it an economic advantage over competitors.
  • 07/22/10Executive Reimbursement for Personal Flights On July 8, 2010, the Federal Aviation Administration (FAA) announced that it is considering revising its broad prohibition on pro rata reimbursement for the cost of owning, operating and maintaining a company aircraft when used for routine personal travel by senior company officials and employees under certain conditions. Public comments on this proposed legal interpretation are due no later than August 9, 2010.
  • 07/20/10Copyright Basics In the fourth installment of our information series about intellectual property, we will give some basic information about the U.S. copyright system. Copyright protection is available for works of authorship, whether literary, artistic, musical, or otherwise.
  • 07/16/10DOL Issues Retirement Plan Fee Disclosure Interim Final Regulation On July 15, the Department of Labor’s Employee Benefits Security Administration released the long-awaited Interim Final Regulations on fee disclosure for retirement plans (the “Regulations”).
  • 07/14/10Beware The “Flight Department Company” The majority of U.S. corporations flying their own aircraft operate under Part 91 of the Federal Aviation Regulations, the catch-all part of the FAR that authorizes private flying - or they believe they are operating under Part 91.
  • 07/13/10Trademark Basics A trademark or service mark is a form of property, much like your car or house, but which has no value apart from the goods or services to which it is applied.
  • 07/09/10Update on Health Care Reform: DOL Releases Model Notices on Adult Child Coverage, Lifetime Limits, and Patient Protections Last week, the Department of Labor (“DOL”) released model notices that may be used to satisfy the notice obligations for the following requirements under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”): (1) the requirement to cover adult children up to age 26, (2) the prohibition on lifetime limits, and (3) the requirement to provide certain “patient protections.” These three requirements are effective for plan years beginning on or after September 23, 2010 -* January 1, 2011* for calendar year plans.
  • 07/07/10Miami-Dade “Wage Theft” Ordinance During the past few months, Miami-Dade County enacted, and then amended, an ordinance attempting to regulate the payment of wages to employees.
  • 07/01/10Department of Labor Expands FMLA Leave Rights to Nontraditional Parents On June 22, 2010, the Department of Labor (DOL) issued an Administrative Interpretation clarifying the definition of “son or daughter” under the Family and Medical Leave Act (FMLA).
  • 06/28/10Arbitration Agreements in Employment Context Remain in Good Stead The matter of Rent-a-Center, West, Inc. v. Jackson had been heavily watched in employment circles given the implications of the United States Supreme Court’s potential ruling on the enforceability of required arbitration agreements in the employment context.
  • 06/28/10Bilski v. Kappos: Supreme Court Refuses to Categorically Accept or Reject Software Patents or “Business Method” Patents In a much anticipated decision issued today, the Supreme Court has refused to decide on a categorical basis whether software or so-called “business methods” may be patented under U.S. law.
  • 06/23/10Update on Health Care Reform: Interim Final Rules Released Addressing Pre-Existing Condition Exclusions, Dollar Limits, Rescission and Patient Protections On June 22, 2010, the Department of the Treasury, Department of Labor and Department of Health and Human Services jointly released interim final rules (“Rules”) addressing pre-existing condition exclusions, lifetime and annual dollar limits on benefits, rescissions, and other patient protections under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”).
  • 06/17/10GRATs: Going, Going……(Almost) Gone! On June 15, 2010, the House passed H.R. 5486, the Small Business Jobs Tax Relief Act.
  • 06/16/10Update on Health Care Reform: Interim Final Rules Released Addressing “Grandfathered” Health Plan Status On June 14, 2010, the Department of the Treasury, Department of Labor and Department of Health and Human Services jointly released the highly anticipated interim final rules (“Rules”) addressing how health plans can retain “grandfathered” status under the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”).
  • 06/11/10Federal Contractors and Subcontractors Face Impending Deadline to Post New Notice Informing Employees of Rights to Join a Labor Union Effective June 21, 2010, federal contractors and subcontractors must post a new notice informing employees of their rights under the National Labor Relations Act (NLRA).
  • 05/21/10IRS Releases Revised Form 941 to Reflect HIRE Act Payroll Tax Exemption As mentioned in a previous Client Alert, under the “Hiring Incentives to Restore Employment Act” (the “HIRE Act”), employers who hire unemployed individuals between February 3, 2010 and December 31, 2010 may be eligible for (1) an exemption of the 6.2% Social Security payroll tax contribution for that individual, and (2) an additional tax credit of up to $1,000.
  • 05/19/10401(k) Compliance Check Questionnaire Project The Internal Revenue Service (the “IRS”) announced that its Employee Plans Compliance Unit (“EPCU”) has developed a 401(k) Compliance Check Questionnaire (the “Questionnaire”).
  • 05/17/10NMB Rule The National Mediation Board recently amended a rule under the Railway Labor Act (“RLA”) that will make it easier for airline and railway employees to unionize.
  • 05/13/10Health Care Reform Legislation: Focus on the Early Retiree Reinsurance Program As mentioned in previous Client Alerts, the recently- enacted Patient Protection and Affordable Care Act and Health Care and Education Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”), will significantly impact individuals and employers for many years.
  • 04/27/10Health Care Reform Legislation: Focus on Dependent Coverage As mentioned in previous Client Alerts, the recently-enacted Patient Protection and Affordable Care Act and Health Care and Education Affordability Reconciliation Act of 2010 (together, the “Health Care Reform Legislation”), will have a major impact on individuals and employers for years to come.
  • 04/21/10COBRA Subsidy Eligibility Period Extended to May 31, 2010 On April 15, 2010, President Obama signed the Continuing Extension Act of 2010 (the “Act”), containing another extension of the eligibility period for the COBRA premium subsidy enacted as part of the American Recovery and Reinvestment Act of 2009 (the “COBRA Subsidy”).
  • 04/08/10HIRE Act Provides Tax Benefits for Hiring Unemployed Workers On March 18, 2010, President Obama signed the “Hiring Incentives to Restore Employment Act” (the “HIRE Act”), creating tax benefits for employers who hire unemployed workers in 2010.
  • 03/31/10District Court Holds Human Genes Unpatentable The United States District Court for the Southern District of New York was recently faced with an important question: Are isolated human genes and the comparison of their sequences patentable?
  • 03/31/10Obama Health Care Reform Legislation Becomes Final Yesterday, President Barack Obama signed the “Health Care and Education Tax Credits Reconciliation Act of 2010” (the “Reconciliation Act”) that finalizes his health care overhaul and revamps the U.S. student loan system.
  • 03/31/10EPA Lead Paint Rule Takes Effect in April Beginning April 22, 2010, contractors performing renovation, repair and painting projects that disturb lead-based paint in homes, child care facilities, and schools built before 1978 must be EPA certified and must follow specific work practices to prevent lead contamination.
  • 03/29/10New York Regulations to WARN Act The New York State Worker Adjustment and Retraining Notification Act (“New York WARN Act” or “the Act”) went into effect on February 1, 2009. The Act is patterned after the federal WARN Act but is significantly broader in the burdens it imposes on employers operating in the State of New York.
  • 03/25/10Health Care Bill Amends FLSA to Require Breastfeeding Breaks The Patient Protection and Affordable Care Act (the Act) recently passed by Congress and signed by the President requires employers to provide reasonable, unpaid break time to employees who are nursing mothers to express breast milk for their infants.
  • 03/22/10Historic Senate Health Care Act and Reconciliation Bill Passed by the House, First Step in the Controversial Reconciliation Process to Obama Health Care Reform President Obama is expected to sign the Act tomorrow. As a reminder, the Senate Bill includes a health care exchange and co-op plan and expands Medicaid.
  • 02/22/10DOT Announced Federal Guidance to Prohibit Texting by Drivers U.S. Department of Transportation (DOT) Secretary Ray LaHood recently announced federal guidance to expressly prohibit texting by drivers of commercial vehicles such as large trucks, buses and vans.
  • 02/17/10DOL Issues Model SCHIP Notices and Reminder of Important HIPAA HITECH Deadline The Department of Labor (“DOL”) has issued model notices for employers to use to satisfy the annual notice requirement under the Children’s Health Insurance Program Reauthorization Act of 2009 (“CHIPRA”) and February 17, 2010 is an important deadline under the Health Information Technology for Economic and Clinical Health Act (the “HITECH” Act), enacted as part of the 2009 stimulus bill.
  • 02/08/10Companies Should Examine Compliance Efforts in Wake of Recent FCPA Enforcement Actions Companies with operations or sales activity in foreign countries should take note of the arrest last month of 22 corporate executives and employees on federal criminal charges relating to attempted bribery of foreign officials. The arrests represented the largest criminal prosecution ever under the federal Foreign Corrupt Practices Act (FCPA).
  • 02/04/10Group Health Plans Require Review Due to New Mental Health Parity Regulations On January 29, 2010, the Department of Health and Human Services, the Department of the Treasury, and the Department of Labor jointly issued interim final regulations implementing the Paul Wellstone and Pete Domenici Mental Health Parity and Addiction Equity Act of 2008 (the “MHP Act”).
  • 01/25/10Temporary Protected Status (TPS) for Haitians in the U.S. Effective immediately, certain Haitians in the US may now be granted legal status and authorization of employment through the Temporary Protected Status (TPS)program. The Dept of Homeland Security just designated Temporary Protected Status for eligible nationals of Haiti.
  • 01/20/10CAFC Interpretation of False Patent Marking Statute Creates Serious Damages Risk for Consumer Products Companies A recent decision by the Court of Appeals for the Federal Circuit has raised the possibility of unexpected and significant damage exposure to consumer-products companies and others that continue to sell products marked with patent numbers after the patents have expired.
  • 01/20/10DOL Issues Model Notices for COBRA Subsidy Extension and Update on Health Care Reform On January 13, 2010, the Department of Labor (the “DOL”) released model notices updated for the COBRA subsidy extension provisions contained in the Department of Defense Appropriations Act, 2010 (the “DOD Act”).
  • 01/15/10Estate Tax Eliminated for 2010 The Estate Planning and Wealth Protection Group at Smith, Gambrell & Russell, LLP is writing to provide you with an important tax alert. As you may have heard, Congress failed to act at the end of 2009 to deal with the expiration of certain laws that impact estate taxes.
  • 01/07/10IRS Issues a Corrections Program for Certain Code Section 409A Document Failures On January 5, 2010, the Internal Revenue Service (“IRS”) issued Notice 2010-6 (the “Notice”), which establishes a document corrections program under Section 409A of the Internal Revenue Code of 1986, as amended (“Section 409A”).
  • 12/23/092010 Brings Few Changes in Minimum Compensation Rates Employers should review compensation rates for both exempt and nonexempt employees to ensure compliance with current legal thresholds. Below are rates at the federal level, and for some states and localities, that apply to the most common job categories.
  • 12/22/09COBRA Subsidy Extended On December 19, 2009, President Obama signed the Department of Defense Appropriations Act, 2010 (H.R. 3326), containing a temporary extension of the COBRA premium assistance provisions enacted as part of the American Recovery and Reinvestment Act of 2009 (“ARRA”) (the “COBRA Subsidy”).
  • 11/17/09EEOC Guidance To Terminated or Laid Off Employees on Waivers of Discrimination Claims In light of the economic downturn, the Equal Employment Opportunity Commission (“EEOC”) recently issued a guidance entitled “Understanding Waivers of Discrimination Claims in Employee Severance Agreements.”
  • 11/16/09New York DOL Issues Notice Forms and Fact Sheets Relating to New Employees’ Pay New York Labor Law Section 195 became effective on October 26, 2009.
  • 10/29/09EPA Publishes Rules to Regulate Greenhouse Gases Under the Clean Air Act On October 27, the U.S. Environmental Protection Agency (“EPA”) published a proposed rule that would regulate greenhouse gas (“GHG”) emissions under the Clean Air Act’s (“CAA”) Title V and prevention of significant deterioration (“PSD”) permitting programs
  • 10/29/09OSHA Launches National Emphasis Program On Injury and Illness Recordkeeping The Occupational Safety and Health Administration (OSHA) has launched a one-year National Emphasis Program (NEP) to inspect the accuracy of injury and illness recording and reporting by employers. The NEP will focus on identifying and correcting under-recording of workplace injuries and illnesses by employers According to OSHA, the most likely places where under-recorded injuries and illnesses may exist would be low-rate establishments operating in historically high-rate industries.
  • 10/28/09Posting Requirements for GINA The Equal Employment Opportunity Commission (“EEOC”) approved a proposed final rule to implement the employment title of the Genetic Information Nondiscrimination Act “GINA”), that goes into effect on November 21, 2009.
  • 10/26/09IRS Cost-of-Living Adjustments Employee Benefit Plan Limitations for 2010 The IRS has released the 2010 cost-of-living adjustments applicable to the dollar limits and thresholds for retirements and for a wide variety of tax benefit limits for health and welfare benefit plans.
  • 10/22/09Final Countdown to Red Flag Rules? Unless the Federal Trade Commission (“FTC”) postpones the effective date for its so-called Red Flag Rules (the “Rules”), as it has done three times before, these new rules aimed at minimizing the risk of identity theft are scheduled to be applicable to many businesses as of November 1, 2009. The Rules require financial institutions and other “creditors” to develop and implement a written identity theft prevention program to provide for the identification, detection and response to patterns, practices or activities that constitute warning signs or “red flags” of identity theft.
  • 10/19/09U.S. EPA Issues Final, Mandatory Greenhouse-Gas Reporting Rule On September 22, 2009 the United States Environmental Protection Agency (“EPA”) released its final rule mandating greenhouse gas (“GHG”) monitoring and reporting. Under the new reporting system, EPA will, for the first time, require large emitters of heat-trapping emissions to begin collecting GHG data.
  • 10/19/09DOT and EPA Issue Joint Proposed Rule for Fuel Economy and Greenhouse Gas Emission Standards for Light Duty Vehicles On September 28, 2009, the Environmental Protection Agency (EPA) and the Department of Transportation’s National Highway Traffic Safety Administration (NHTSA) jointly issued a proposed rule to establish light-duty vehicle greenhouse gas (GHG) standards and corporate average fuel economy (CAFE) standards. These standards, if finalized, would apply to passenger cars, light-duty trucks, and medium-duty passenger vehicles[^2] for model years (MY) 2012 through 2016. Public comments are due on or before November 27, 2009.
  • 10/14/09Medicare Part D Disclosure Notice Deadline Approaching Since 2005, group health plans offering prescription drug coverage have been required to provide an annual Medicare Part D notice of creditable or non-creditable coverage to each Medicare-eligible plan participant. The notice is intended to inform these individuals whether the group health plan’s prescription drug coverage is “creditable” - that is, whether it is at least as good as the prescription drug coverage provided under the Medicare Part D program (“Part D”). The annual notice must be provided by November 15 of each year. Please note that for most fully-insured plans, the insurance company provides the annual notice.
  • 10/14/09HHS, DOL, and Treasury Jointly Issue GINA Regulations On October 1, 2009, the U.S. Department of Health and Human Services, the Department of Labor, and the Department of the Treasury jointly issued interim final regulations implementing Title I of the Genetic Information Nondiscrimination Act of 2008 (“GINA”).
  • 10/13/09Recent Changes to the Trade Adjustment Assistance Program The American Recovery and Reinvestment Act (“ARRA”) includes significant changes to the Trade Adjustment Assistance (TAA) program. The TAA program helps workers who have lost their jobs as a result of foreign trade. The program offers a variety of benefits and services to eligible workers, including job training, income support, job search and relocation allowances, tax credits to help pay the costs of health insurance, and wage supplements to certain reemployed trade-affected workers 50 years of age and older.
  • 10/12/09Hospitals Receiving Insurance Payments for Providing Medical Services to Federal Employees Are Required to Have an Affirmative Action Plan An Administrative Review Board (ARB) of the United States Department of Labor (DOL) recently upheld the determination of a DOL Administrative Law Judge (ALJ) that three hospitals receiving payments from a Health Maintenance Organization (HMO) for providing medical services to U.S. government employees are covered federal subcontractors.
  • 10/12/09Summary of Proposed Changes to EEOC’s ADA Regulations and Interpretive Guidance The Equal Employment Opportunity Commission (EEOC) published in the Federal Register its proposed revisions to the Americans with Disabilities Act (ADA) regulations and accompanying interpretive guidance in order to implement the ADA Amendments Act of 2008. Outlined below are the key changes to the EEOC regulations and interpretive guidance as proposed in the Federal Register.
  • 10/12/09TSA Finalizes Cargo Screening Rule for Passenger Aircraft On September 16, 2009, the Department of Homeland Security’s Transportation Security Administration (TSA) issued its interim final rule on Air Cargo Screening for passenger aircraft with a request for public comments. The rule will be effective on November 16, 2009. Public comments are also due on November 16, 2009.
  • 10/07/09FAA Seeks Public Comment on Potential Rulemaking on Safety Management Systems On July 23, 2009, the Department of Transportation’s Federal Aviation Administration issued an advance notice of proposed rulemaking (ANPRM) and requested public comments on a potential rulemaking on Safety Management Systems (SMS). Public comments are due October 21, 2009.
  • 09/18/09HHS Issues Final Regulations Implementing HITECH Breach Notification Requirements The Department of Health and Human Services (“HHS”) has issued final regulations implementing the new breach notification requirements under the Health Insurance Portability and Accountability Act (“HIPAA”), which were adopted under the HITECH Act as part of the stimulus bill.
  • 09/16/09Proposed Amendments to the FMLA Recently, U.S. Representative Lynn Woolsey (D-CA) and 34 co-sponsors, introduced the Balancing Act of 2009 (H.R. 3047). The “Balancing Act” appears to address the recent 2009 changes to the Family and Medical Leave Act (“FMLA”) that many opponents deemed “too employer friendly.” Thus, as proposed, the Balancing Act incorporates the various separate pending legislative proposals to alter the FMLA. If passed, this bill could have significant implications for employers and employees alike.
  • 08/24/09California Supreme Court Sheds Light on Workplace Privacy Rights The California Supreme Court recently held in Hernandez v. Hillsides, Inc. that an employer that conducted video-surveillance in an office shared by two employees did not violate their privacy rights. However, the Court reiterated that the invasion of privacy inquiry is fact-sensitive and places significant restrictions on a California employer’s ability to control the workplace.
  • 08/13/09Recent Updates in New York Employment Laws Employers operating in the State of New York should become familiar with a variety of laws that create new risks and requirements regarding personnel issues.
  • 07/10/09Implications of the Fraud Enforcement and Recovery Act of 2009 On May 20th, President Obama signed into law the Fraud Enforcement and Recovery Act of 2009 (FERA), and the law has since gone into effect. FERA makes significant changes to the False Claims Act (FCA), a statute often used to deter and sanction health care fraud. The FCA is already a source of distress for health care companies, which have paid hundreds of millions of dollars in FCA damages in the past year alone. FERA’s changes to the FCA will undoubtedly increase litigation and the number of damages awards against health care companies, and companies should take proactive measures to minimize the risk of litigation.
  • 06/18/09Missouri Federal Court Uses Common Sense To Hold Former Employees Accountable for Keeping Company Laptops In a recent Missouri court decision regarding former employees who kept their company-issued laptop computers after their departure, the federal Computer Fraud and Abuse Act (“CFAA”) was a potent weapon against them.
  • 06/09/09Georgia Voluntary Remediation Program Act On June 1, the Georgia Voluntary Remediation Program Act, O.C.G.A. § 12-8-100, et seq., went into effect. The Act establishes, for the first time in Georgia, a Voluntary Remediation Program (VRP) intended to encourage “voluntary,” “timely,” and “cost-effective” investigation and remediation of properties impacted by the release of hazardous substances.
  • 05/26/09DOL Releases Expedited Review Application for COBRA Subsidy The Department of Labor (DOL) has posted on its web site the application and instructions that should be used by individuals to request that the DOL review a COBRA subsidy denial. As explained in the previous SGR Client Alerts regarding the COBRA subsidy under ARRA, certain individuals who are involuntarily terminated between September 1, 2008 and December 31, 2009 are eligible to pay a reduced premium equal to 35% of the COBRA premium, while the employer pays the remaining 65% and is reimbursed by a payroll tax credit.
  • 05/18/09SGR Announces Drywall Defense Team As of May 15, 2009, SGR has confirmed that at least 45 lawsuits have been filed against a multitude of manufacturers and suppliers of Chinese Drywall, as well as the builders who install the drywall.
  • 04/30/09U.S. Declares “Health Emergency” Regarding Outbreak of Swine Influenza A The United States has declared a “health emergency” regarding an outbreak of swine influenza A (H1N1).
  • 04/21/09Stimulus Bill Includes Whistleblower Provision to Protect Employees Who Report Their Non-Federal Employers for Improper Use of Stimulus Funds When President Obama signed the American Recovery and Reinvestment Act of 2009, he authorized the release of hundreds of billions of taxpayer dollars into the economy. Perhaps sensing that not every recipient of this assistance would spend its money wisely or honestly, the Act includes a whistle-blower provision that protects employees who report their non-Federal employers for improperly using stimulus funds.
  • 04/09/09Court Provisionally Upholds Three Proposed PTO Rules A three judge panel of the U.S. Court of Appeals for the Federal Circuit has issued a decision that provisionally upholds three of the four rules recently promulgated by the U.S. Patent and Trademark Office (“PTO”). The PTO’s proposed rule changes would add additional burdensome requirements on patent applicants during the prosecution process.
  • 04/01/09No April Fool’s Joke: New Group Health Plan Requirements Effective April 1, 2009 Effective January 1, 2009, the Medicare, Medicaid, and SCHIP Extension Act of 2007 amended MSP rules, requiring insurers, third-party administrators (TPAs), and plan administrators of group health plans (referred to as Responsible Reporting Entities, or RREs) to obtain and submit certain information about plan participants who are also entitled to Medicare.
  • 03/24/09EPA’S Proposed Rule Requiring Mandatory Reporting of Greenhouse Gas Emissions is the First Step in an Expensive Regulatory Program That Will Affect Most U.S. Industries On March 10, 2009, EPA publicly released its proposed rule that would require mandatory reporting of greenhouse gas (GHG) emissions from all sectors of the economy. While this proposed rule would require reporting of emissions rather than emission controls, this rule is only the first step in a broad and expensive GHG regulatory program that will affect most U.S. industries. EPA acknowledges that this mandatory reporting program would provide EPA with “economy-wide data” on GHG emissions that “is essential for informing some future climate change policy decisions.” Those future policies could include emissions standards, a carbon tax, or a cap-and-trade program.
  • 03/19/09Model Notices Released by the DOL for the COBRA Subsidy Under ARRA Today, the U.S. Department of Labor released model notices and additional FAQs to assist employers and insurers with administering the COBRA premium assistance provisions of the American Recovery and Reinvestment Act of 2009 (ARRA). As explained in previous SGR client alerts regarding this topic, individuals who are involuntarily terminated between September 1, 2008 and December 31, 2009 with annual incomes of less than $125,000 (single) or $250,000 (couples) are eligible to receive a 65 percent subsidy toward the cost of their COBRA health care premium for up to 9 months. (These individuals are called “assistance eligible individuals” (AEIs) in the DOL guidance.) Employers will receive a credit against payroll taxes for the cost of the subsidy to these AEIs.
  • 03/12/09Stimulus Bill Expands Unemployment Compensation to Individuals Who Have a Separation from Employment Due to Family Reasons One of the explicit goals of the recently signed stimulus bill entitled “The American Recovery and Reinvestment Act of 2009 (“ARRA”)” is to provide assistance to “unemployed workers and struggling families.” To meet this goal, the ARRA seeks to provide benefits to employees who “separate” from their employment for family reasons. “Separate” is not defined in ARRA, so it is not currently known if the employee will receive benefits if on a leave of absence or only when the employee resigns.
  • 03/04/09Guidance Released by the IRS and DOL for COBRA Subsidy Under Economic Stimulus Legislation On February 26, 2009, the Internal Revenue Service (IRS) and the Department of Labor released preliminary guidance to assist employers with administering the COBRA premium assistance provisions of the American Recovery and Reinvestment Act of 2009 (ARRA).
  • 02/24/09Effect of the American Recovery and Reinvestment Act of 2009 on the Recreational Boating Industry In analyzing the American Recovery and Reinvestment Act of 2009 (“ARRA”) that President Obama signed into law on February 17, 2009, much of the focus has been placed on provisions that create additional burdens on employers. However, the recreational boating industry will have at least one cause to celebrate the ARRA’s passage.
  • 02/13/09COBRA Changes in the Economic Stimulus Legislation Require Prompt Action by Employers On February 13, 2009, the U.S. House and Senate both passed the final economic stimulus legislation, the “American Recovery and Reinvestment Act of 2009” (ARRA).
  • 02/09/09Cargo Security ISF (“10+2”) Rule Takes Effect January 26, 2009 The Department of Homeland Security’s Customs and Border Protection’s (CBP) controversial Importer Security Filing (ISF) rule — the so-called “10+2” rule for importers and carriers of ocean cargo — went into effect on January 26, 2009 after President Obama’s Administration decided to let it proceed despite a general freeze on regulatory activity.
  • 02/05/09Payback to the Unions In one of his first acts in office, President Obama started the process of payback to the Unions for their support financially and otherwise during the campaign. The President signed three Executive Orders affecting government contractors and reversing policies of the Bush administration.
  • 01/29/09Lilly Ledbetter Fair Pay Act On January 29, 2009, President Obama signed the Lilly Ledbetter Fair Pay Act (“Fair Pay Act” or “Act”), an act that makes it much more difficult for employers to defend against discriminatory pay claims.
  • 01/26/09Immigration Client Alert Employers must use the revised Form I-9 for all new hires and to reverify any employee with expiring employment authorization beginning on February 2, 2009. Most federal contractors will be required to use the government’s “E-Verify” program as of May 21, 2009, not only for newly-hired employees, but also for everyone in the company who is working on a federal contract which is awarded, extended or renewed starting on that date.
  • 01/26/09New York WARN Act On August 5, 2008, New York Governor David Patterson signed into law the New York State Worker Adjustment and Retraining Notification Act (“New York WARN Act” or “the Act”). The Act, that goes into effect on February 1, 2009, is patterned after its federal counterpart, but it contains a number of differences that impose additional burdens on employers operating in the state.
  • 01/12/09Department of Homeland Security’s Proposed Voluntary Private Sector Preparedness Program The Department of Homeland Security’s (DHS) Federal Emergency Management Agency (FEMA) published a Notice requesting recommendations for its Voluntary Private Sector Accreditation and Certification Preparedness Program (PS-Prep).
  • 12/10/08Shelf Charter Application Requirements Recently, the Office of the Comptroller of the Currency (the “OCC”), the primary regulator of national banks, and the Federal Deposit Insurance Corporation (the “FDIC”), created a new process that will allow parties that do not already own a bank charter to obtain a national bank “shelf” charter and conditional approval for deposit insurance which will enable them to bid on troubled institutions from the FDIC. The conditionally approved bidders will also need to obtain conditional approval to become a bank holding company from the Federal Reserve Board.
  • 12/05/08New Regulations Create Significant Changes for FMLA The United States Department of Labor issued new regulations with significant impact on the current provisions of the Family and Medical Leave Act “(FMLA”). Effective January 16, 2009, the “FMLA” will impose greater obligations on both employers and employees.
  • 12/04/08Security Rule Would Burden General Aviation On October 30, 2008, the Department of Homeland Security’s Transportation Security Administration (TSA) issued a proposed rule that would require adoption of security programs by all operators of corporate and private large aircraft, including those not currently affected by security regulations. This rule would merge the current security programs for partial program, twelve-five (cargo) program, and private charter operators into a proposed “large aircraft security program” (LASP) that would impose significant new requirements on general aviation operators not currently regulated by TSA. This rule, if finalized, would impose significant costs on such operators.
  • 12/01/08New Federal and State Green Tax Incentives Available Recently, the Emergency Economic Stabilization Act of 2008 was signed into law, which expands the availability of tax incentives for sustainable business activities.
  • 11/24/08Early Action Bonuses for Carbon Emission Reductions and Offsets It is clear that one priority of the incoming Obama Administration is the control and reduction of greenhouse gas emissions, principally carbon dioxide, in the U.S., though it is impossible to predict the exact form any legislation will take. In advance of any such legislation passed by the U.S. Congress to control greenhouse gas emissions, there is a potential opportunity for companies to take advantage of possible early action credit for carbon emission reductions.
  • 11/05/08There’s Nothing Free About the Employee Free Choice Act With a Senate vote looming, many employers are asking about a bill entitled the “Employee Free Choice Act” (“EFCA” or “the Act”) and wondering what effect it will have on them. The short answer is that this Act will significantly damage an employer’s ability to stay union-free, and it will impose more severe consequences on employers accused of interfering with unionization efforts.
  • 11/03/08Troubled Asset Relief Program (TARP): Capital Purchase Program On October 3, 2008, President Bush signed into law the Emergency Economic Stabilization Act of 2008. Under the Act, the Secretary of Treasury created the Troubled Asset Relief Program and on October 14, 2008 announced a Capital Purchase Program committing $250 billion to purchase equity securities in financial institutions.
  • 10/21/08Cost-of-Living Increases to Plan Limits and Thresholds The IRS just released the pension plan limits and thresholds applicable for the 2009 tax year.
  • 10/09/08Atlanta Going “Green” Pursuant to the Atlanta Green Building Ordinance currently under consideration, several types of buildings in the City of Atlanta (both new construction and major renovations) will have to meet specific green building requirements in order to receive a building permit in 2010.
  • 10/06/08The Americans with Disabilities Amendments Act of 2008 President Bush signed the Americans with Disabilities Amendments Act of 2008 (“ADAA” or “the Act”). The Act, that will take effect on January 1, 2009, will significantly broaden the number of employees who are subject to the protections of the ADA.
  • 08/15/08New NPDES Construction Storm Water Permits The Georgia Environmental Protection Division issued new NPDES General Permits for storm water discharges associated with construction activity for Stand Alone and Infrastructure Construction projects and Common Developments.
  • 08/08/08Lenders Foreclosing on Construction Sites A new permit issued by the Georgia Environmental Protection Division has a number of changes that impact banks and other lenders in regards to the foreclosing/acquiring of construction and development sites at which land-disturbing activities have been occuring.
  • 07/28/08July 2008 Client Alert
  • 04/11/08GRTA Approves New DRI Procedures and Principles and Technical Guidelines The Board of the Georgia Regional Transportation Authority (GRTA) approved new Developments of Regional Impact (DRI) procedures and principles and technical guidelines. Some key revisions are listed in the alert.
  • 02/24/08February 2008 E-Alert
  • 02/22/08IRS Issues Formal Guidance on Code Section 162(m) The IRS has confirmed its change in position on 162(m).
  • 02/19/08Update on Performance-Based Compensation Changes Impacting Public Companies Update to the recent February Employee Benefits E-Alert.
  • 01/08/08USCIS Issues New I-9 Form The U.S. Citizenship and Immigration Services (USCIS) announced the release of a revised Form I-9.
  • 11/28/072007 Year End Deadlines for Qualified Retirement Plans Statutes and regulations issued over the past few years have converged to create a number of potential year end deadlines for qualified retirement employee benefit plans and their sponsors. The alert lists some of these year-end deadlines and issues that plan sponsors should keep in mind.
  • 11/27/07Qualified Automatic Contribution Arrangements Under new regulations for Qualified Automatic Contribution Arrangements, there is a new safe harbor for defined contribution plans that adopt an automatic enrollment policy. The automatic enrollment safe harbor may be less costly for employers.
  • 11/02/07IRS Extends 409A Deadline to December 31, 2008 On October 22, 2007, the Treasury Department and IRS issued Notice 2007-86, superseding the previous, limited transition relief provided in Notice 2007-78 that we reported in a client alert last month.
  • 10/04/07409A Deadline Extended to 2008, But Action Still Required in 2007! The Treasury Department and IRS recently issued Notice 2007-78, extending the deadline to December 31, 2008 to bring most deferred compensation arrangements into compliance with 409A. While the deadline to amend the written provisions of a plan for 409A has been extended, keep in mind that many important decisions regarding the payment structures of these arrangements still must be made and documented by the end of 2007.
  • 09/28/07Massachusetts Eliminates Requirement to File Cafeteria Plans Employers with employees in Massachusetts who were facing an October 1 deadline to file Section 125 cafeteria plans with Massachusetts state officials have been given a permanent reprieve.
  • 09/21/07EEO-1 Update Update to the annual EEO-1 Report. This year the EEOC modified some of its racial/ethnic categories. Job categories have also been changed to delineate greater distinctions between “Officials and Managers.” The deadline for filing the 2007 EEO-1 Report is September 30, 2007
  • 07/09/07Massachusetts State Health Insurance Law Update If you have 11 or more employees in Massachusetts, you are now required to comply with new state health insurance laws that went into effect July 1, 2007.
  • 06/28/07Increase in Federal Minimum-Wage For the first time in ten years, Congress has passed, and the President has signed, legislation increasing the federal minimum-wage. The federal minimum-wage, which is currently $5.15 per hour, will rise over the next two years to $7.25 per hour. This increase will be made in three steps.
  • 02/26/07Employee Benefits Update - 2007 Disclosure Requirements As you complete your W-2 obligations for 2006 and start thinking about the 2007 year, we are sending this alert to remind you that you may need to change your internal controls and procedures to comply with new reporting requirements for employee stock purchase, incentive stock option, and nonqualified deferred compensation arrangements.
  • 02/01/07IRS Issues First Pension Protection Act Guidance of 2007 For Employee Benefit Plans The IRS recently released Notice 2007-7 (“Notice”) providing new guidance on changes in employee benefits law created by the Pension Protection Act of 2006 (the “PPA”). This guidance addresses changes to minimum vesting requirements, hardship distributions, rollovers to non-spouse beneficiaries, notice requirements for distributions, and interest rate assumptions for lump sum distributions from defined benefit plans.
  • Inter Partes Reexamination Client Alert The procedure known as inter partes reexamination is a proceeding which takes place in the United States Patent and Trademark Office and allows any person to challenge the validity of United States patents issuing from original applications filed in the United States on or after November 29, 1999 on the basis of published prior art applicable to the patentability of the claims.
  • Holiday Gift Courtesy of the U.S. Congress The new tax act signed by President Obama on December 17 contains a number of provisions that have a tremendous impact on estate planning, not only for the next two years, but also for 2010.

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