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Legislative Updates

Articles & Insights

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Dec 17, 2018

U.S. District Court Rules Individual Mandate and Remainder of ACA Unconstitutional, But Decision Likely to Be Appealed

Employers Should Continue to Comply With ACA Requirements to Avoid Penalties
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Articles & Insights

Regulatory

Dec 11, 2018

More Employer Paid Leave Tax Credit Guidance Provided

IRS Notice 2018-71 provides guidance to employers wishing to claim the Employer Credit for Paid Family and Medical Leave in 2018 and 2019.
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Articles & Insights

Regulatory

Dec 06, 2018

Additional FAQs Released on Employer Tax Credit for Paid Leave

It was previously reported that the 2017 Tax Cuts and Jobs Act (TCJA) created a new employer tax credit where an employer provides paid family and medical leave to its employees.
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Articles & Insights

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Dec 03, 2018

Due Date for Furnishing IRS 2018 Forms 1095-C Extended

On Nov. 29th, the IRS Notice 2018-94 announced the extension of the due date to furnish 2018 health coverage information forms to employees.
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Articles & Insights

Regulatory

Nov 29, 2018

IRS Notice 2018-92 Provides Guidance on Income Tax Withholding

On Nov. 26th the IRS released Notice 2018-92, which provides interim guidance on Income Tax Withholding and IRS Form W-4 for 2019.
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Articles & Insights

Regulatory

Nov 28, 2018

IRS Information Reporting Penalty Amounts Indexed for Tax Year 2019

The IRS has announced the penalties under the Internal Revenue Code for failure to file correct Information Returns.
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Articles & Insights

Regulatory

Nov 20, 2018

IRS Announces 2019 Benefit Plan Contribution Limits

On Nov 15, 2018, the IRS announced via Revenue Procedure 2018-57 the dollar limitation for 2019 on employee salary reductions for contributions to health flexible spending accounts.
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Articles & Insights

State and Local

Nov 16, 2018

State and Local Updates

Timely, topical insights on a variety of payroll and reporting issues.
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Articles & Insights

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Nov 13, 2018

Fee Rate Increased for PCORI

The IRS has released Notice 2018-85, which establishes the applicable dollar amount for policy and plan years ending on or after Oct. 1, 2018 but before Oct. 1, 2019 in relation to the PCORI fee established under the ACA.
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Articles & Insights

Regulatory

Nov 05, 2018

Pension Plan Limitations for 2019 Provided by the IRS

On Nov. 1, 2018, the IRS announced cost-of-living adjustments affecting dollar limitations for pension plans and other retirement-related items for tax year 2019.
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Articles & Insights

Legislative Update

Oct 31, 2018

Legislative Trends: Understanding Tax Credits, Part 4: Work Opportunity Tax Credit (WOTC) Continued

Eye on Washington’s series focuses on the latest HR regulatory trends taking place at the federal, state and local levels. Topics include tax and HR compliance, Health Care Reform, payroll, benefits, leaves, reporting obligations, and more.
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Articles & Insights

Legislative Update

Oct 25, 2018

Legislative Trends: Ban-the-Box and “Fair Chance” Laws Pose New Compliance Tasks for Employers

Eye on Washington’s series focuses on the latest HR regulatory trends taking place at the federal, state and local level. Topics include tax and HR compliance, Health Care Reform, payroll, benefits, leaves, reporting obligations and more.
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Articles & Insights

Regulatory

Oct 16, 2018

Social Security Wage Base for 2019 Announced

On October 11, 2018, the Social Security Administration (SSA) announced that the 2019 Social Security wage base will be $132,900, which is an increase of $4,500 from $128,400 in 2018.
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Articles & Insights

Regulatory

Sep 25, 2018

Major Changes to IRS 2019 Form W-4 Deferred to 2020

On Sept. 20, 2018, the IRS announced that the major revisions previously proposed to the 2019 Form W-4, Employee’s Withholding Allowance Certificate, will be delayed to 2020. Many of the proposed changes would have required significant reprogramming of payroll systems and ongoing employer support of two distinct withholding systems.
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Articles & Insights

Regulatory

Aug 08, 2018

Filing Extensions for Forms W-2 and 1099-MISC Are NOT Automatic

Filing due date extension requests for Forms W-2 and 1099-MISC are not automatically approved by IRS.
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Articles & Insights

Regulatory

Jul 25, 2018

Social Security Administration to Notify Employers of Name/SSN Errors

Starting in August 2018, the Social Security Administration (SSA) will begin mailing “Educational Correspondence” to employers that submit Forms W-2 containing employee names and Social Security numbers (SSNs) that do not match SSA’s records
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Articles & Insights

Legislative Update

Jul 16, 2018

DOL Fiduciary Rule Post Mortem

On June 21, 2018, the Fifth Circuit completed the final procedural step by mandating that the DOL Fiduciary Rule be vacated in its entirety.
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Articles & Insights

Legislative Update

Jul 09, 2018

NJ Dept of Labor and Workforce Development Releases Guidance and Forms Regarding Equal Pay Protections

On June 21, 2018, the Fifth Circuit completed the final procedural step by mandating that the DOL Fiduciary Rule be vacated in its entirety.
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Articles & Insights

Regulatory

Jun 06, 2018

IRS 2019 Form W-4 Represents Major Changes to Payroll

On June 6, 2018, the IRS released a draft Form W-4, Employee’s Withholding Allowance Certificate, for 2019.
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Articles & Insights

Regulatory

May 14, 2018

IRS Releases 2019 HSA and HDHP Limits

On May 10, 2018, the IRS via Revenue Procedure 2018-30, released inflation-adjusted contribution limitations for calendar year 2019, regarding Health Savings Accounts (HSAs) and high-deductible health plans (HDHPs).
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Articles & Insights

Regulatory

May 02, 2018

Deadline to File 2017 EEO-1 Report Extended

The EEOC recently extended the deadline for employers to file their annual EEO-1 reports for the year 2017 until Friday, June 1, 2018.
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Articles & Insights

Regulatory

May 01, 2018

IRS Provides Relief Regarding Mid-Year HSA Contribution Limit Change

On April 26, 2018, the IRS provided relief via Revenue Procedure 2018-27 relating to the annual limitation on contributions to HSAs allowed to individuals with family coverage under a high deductible health plan (HDHP) for 2018.
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Articles & Insights

Legislative Update

Apr 25, 2018

NJ Expands Equal Pay Protections

New Jersey has enacted legislation (Senate Bill 104) that significantly expands the state’s equal pay law. Senate Bill 104 is effective July 1, 2018.
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Articles & Insights

Legislative Update

Apr 19, 2018

Legislative Trends: Salary History Bans

Has your state restricted how you can use a candidate’s salary history in making compensation decisions?
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Articles & Insights

Regulatory

Apr 12, 2018

IRS Issues FAQs on Employer Tax Credit for Paid FMLA

On April 9, 2018, the IRS posted FAQs related to the new employer credit for paid family and medical leave, which was established by the 2017 Tax Cuts and Jobs Act (P.L. 115-97) and IRC Section 45S.
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Articles & Insights

Regulatory

Mar 13, 2018

2018 HSA Family Contribution Limit Decreased

On May 4, 2017, the Internal Revenue Service (IRS) published Revenue Procedure 2017-37, which provides inflation-adjusted limits for Health Savings Accounts (HSAs) and high-deductible health plans (HDHPs) for calendar year 2018.
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Articles & Insights

Regulatory

Mar 01, 2018

IRS 2018 Form W-4 and New Withholding Calculator Released

On Feb. 28, 2018, the IRS released a revised Form W-4, Employee’s Withholding Allowance Certificate, for 2018, as well as an online “Withholding Calculator.”
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Articles & Insights

Regulatory

Jan 31, 2018

IRS Issues Guidance Concerning 2018 Forms W-4

On January 28, 2018, the IRS issued Notice 2018-14 to offer guidance to employers concerning Forms W-4, Employee’s Withholding Allowance Certificate, establishing claims of exemption, in light of the Tax Cuts and Jobs Act (P.L. 115-97) and the delayed publication of the 2018 Form W-4.
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Articles & Insights

Regulatory

Jan 12, 2018

IRS Releases 2018 Tax Tables

On January 11, 2018, the IRS issued Notice 1036, the “Early Release Copies of the 2018 Percentage Method Tables for Income Tax Withholding” to implement provisions included in the recently enacted Tax Cuts and Jobs Act (the Act), which was signed into law on December 22, 2017
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Articles & Insights

Regulatory

Jan 05, 2018

IRS Issues Statement on Tax Reform and Form W-4

As previously reported, the Tax Cuts and Jobs Act (the Act), was passed by both the House and Senate on December 20, 2017, and was signed into law on December 22.
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Articles & Insights

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Dec 26, 2017

Due Date for Furnishing IRS 2017 Forms 1095-C Extended

The IRS announced on Dec. 22, 2017, that it has extended the 2018 due date for Applicable Large Employers (ALEs) to furnish 2017 health coverage information forms to employees.
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Articles & Insights

Legislative Update

Dec 22, 2017

H.R. 1, Tax Cuts and Jobs Act, To Be Enacted December 22, 2017

H.R. 1, the Tax Cuts and Jobs Act (the Act), was passed by both the House and Senate on December 20, 2017, and is expected to be signed into law on December 22.
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Articles & Insights

Legislative Update

Dec 19, 2017

Legislative Trends: Upcoming Increases to Minimum Wage Round-up - 2018

Find out the minimum wage that each state is paying to both non-tipped and tipped employees.
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Articles & Insights

Legislative Update

Dec 05, 2017

Understanding Tax Credits, Part 3: Hurricane Disaster Area Employee Retention Credits

The federal government offers several tax credits to help eligible businesses lower their tax liability.
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Articles & Insights

Regulatory

Nov 30, 2017

2018 Taxable Wage Base Increases By Less Than Earlier Pronouncement

On October 13, 2017 the Social Security Administration (SSA) announced that the 2018 Social Security wage base would be $128,700, which was an increase of $1,500 from $127,200 in 2017.
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Articles & Insights

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Nov 20, 2017

IRS Begins Mailing Employer Shared Responsibility Payment (ESRP) Letters

The IRS recently began notifying employers via a letter containing several attachments if the employer may owe a penalty for failing to comply with the employer mandate requirements under the ACA.
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Articles & Insights

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Nov 03, 2017

New IRS Guidance on ACA Employer Shared Responsibility Assessments for 2015

On November 2, 2017, new guidance was released by the IRS concerning Employer Shared Responsibility assessments under the ACA, also known as the Section 4980H Employer Mandate penalty.
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Articles & Insights

Regulatory

Oct 26, 2017

IRS Information Reporting Penalty Amounts Indexed for 2018

On October 19, 2017, the IRS announced via Revenue Procedure 2017-58 the penalties under the Internal Revenue Code (IRC) for failure to file correct Information Returns, such as Forms W-2, 1099 and 1095-C, by the due date, and failure to furnish correct Information Returns to employees and other recipients by the required due date.
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Articles & Insights

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Oct 13, 2017

White House Actions on the Affordable Care Act: Executive Order and Notice to Stop CSR Payments

On Oct. 12, 2017, President Trump issued an Executive Order, entitled “Promoting Healthcare Choice and Competition Across the United States”, that directs the Departments of Treasury, Labor and Health and Human Services to issue sweeping new healthcare rules and regulations to reform the ACA.

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Articles & Insights

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Oct 10, 2017

Patient-Centered Outcomes Research Institute (PCORI) Fee Rate Increased

The IRS has released Notice 2017-61. It establishes the applicable dollar amount for policy and plan years, ending on or after October 1, 2017 and before October 1, 2018, in relation to the Patient-Centered Outcomes Research Institute (PCORI) fee established under the ACA.
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Articles & Insights

Regulatory

Sep 21, 2017

Proposed IRS Regulation Would Permit Truncated SSNs on Forms W-2

The IRS issued proposed regulations to allow employers to truncate Social Security Numbers on employee W-2s.
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Articles & Insights

Legislative Update

Sep 20, 2017

Understanding Tax Credits, Part 2: Research & Development Tax Credits

The R&D tax credit is a federal tax credit to encourage investment in products, processes and technologies.
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Articles & Insights

Regulatory

Sep 05, 2017

Texas Federal Court Strikes Down FLSA Changes – What Now?

As you are likely aware, last year, a federal District Court in Texas tentatively blocked the 2016 changes to the Federal Labor Standard Act’s (FLSA) overtime rule from taking effect pending the Court’s final decision.
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Articles & Insights

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Sep 05, 2017

IRS Releases Draft of 2017 Instructions for ACA Reporting Forms

Review this draft of the 2017 Instructions for Forms 1094-C and 1095-C.
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Articles & Insights

Regulatory

Aug 30, 2017

EEO-1 Update: Employers No Longer Need to Submit Wage and Hours Worked Information

Yesterday (August 29, 2017), the Office of Regulatory Affairs of the Office of Management and Budget (OMB) announced that the employer pay data reporting obligations, Component 2 of the annual EEO-1 report, are suspended indefinitely.
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Articles & Insights

Legislative Update

Aug 22, 2017

Legislative Trends: State Automatic IRA Retirement Plan Mandates Expected to Become Effective Soon

Recent U.S. Department of Labor (DOL) regulations that were intended to facilitate state automatic IRA retirement plan mandates were recently revoked by Congress and withdrawn.
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Articles & Insights

Regulatory

Aug 07, 2017

OCSE Provides Guidance on Reporting Terminated Employees Who Owe Child Support

Find out how to report the termination of an employee who has a child support order.
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Articles & Insights

Legislative Update

Jul 12, 2017

State and Local Wage & Hour Compliance Trends: Employee Scheduling Restrictions

Local lawmakers have become increasingly active in enacting laws restricting employer scheduling practices.
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Articles & Insights

Legislative Update

Jun 29, 2017

Understanding Tax Credits, Part 1: Work Opportunity Tax Credit (WOTC)

The Work Opportunity Tax Credit (WOTC) is available to eligible employers who hire and retain certain people.
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Articles & Insights

Regulatory

May 08, 2017

IRS Releases 2018 HSA and HDHP Limits

On May 4, 2017, the Internal Revenue Service (IRS) published Revenue Procedure 2017-37, which releases inflation-adjusted contribution limitations for calendar year 2018, applicable to health savings accounts (HSAs) and high-deductible health plans (HDHPs).

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Articles & Insights

Legislative Update

Apr 26, 2017

Legislative Trends: Pay Equity Policies Require Careful Employer Review

The concept of equal pay has been around for decades. Since 1963, the Federal Equal Pay Act has required that men and women in the same workplace be given equal pay for equal work.
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Articles & Insights

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Jan 11, 2017

IRS Releases Updated ACA Tax Provisions Questions and Answers

Here are new and revised Q&As concerning the Affordable Care Act (ACA) Tax Provisions.
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Articles & Insights

Legislative Update

Jan 10, 2017

IRS Guidance on De Minimis Error Safe Harbor for Form W-2 Corrections

This IRS Notice provides guidance on handling of Forms W-2 and 1099 corrections.
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Articles & Insights

Legislative Update

Nov 23, 2016

FLSA Overtime Rules Temporarily Blocked

On November 22, 2016, a federal judge in Texas issued an injunction and temporarily blocked changes to the regulations governing the Fair Labor Standards Act (FLSA) set to go into effect on December 1, 2016.
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Articles & Insights

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Nov 18, 2016

New IRS Guidance Extends ACA Information Reporting Due Dates

On November 18, 2016, the Internal Revenue Service (IRS) issued Notice 2016-70 (the Notice), which extends the due date for certain 2016 information reporting requirements under the Affordable Care Act (ACA).

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Articles & Insights

Legislative Update

Sep 30, 2016

Pay Equity: Revised EEO-1 Report to Include Pay Data and Hours

On September 29, 2016, the Equal Employment Opportunity Commission (EEOC) issued a press release and related materials to make final the revised proposal to modify the annual EEO-1 report to include W-2 earnings and hours worked, by race, ethnicity, and gender. .

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Articles & Insights

Legislative Update

Jun 13, 2016

Legislative Trends: State Automatic IRA Retirement Plan Mandates Gain Momentum

On May 27, 2016, Connecticut enacted Act No. 16-29 (HB5591), An Act Creating The Connecticut Retirement Security Program, becoming the fifth state in recent years to require certain employers that do not already sponsor a retirement savings plan to automatically enroll workers in a state-run retirement savings plan.

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Articles & Insights

Legislative Update

May 18, 2016

DOL Releases Changes to FLSA Overtime Rules

On May 18, 2016, the United States Department of Labor (DOL) published regulations that will modify certain provisions of the Fair Labor Standards Act (FLSA).
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Articles & Insights

Legislative Update

Apr 21, 2016

Legislative Trends: Paid Sick Leave Policies Require Careful Employer Review

Paid sick leave laws pose a compliance challenge to employers.
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Articles & Insights

Legislative Update

Jul 08, 2015

DOL Releases Proposed Changes to FLSA Overtime Rules

On June 30, 2015, the United States Department of Labor (DOL) released proposed regulations that would modify certain provisions of the Fair Labor Standards Act (FLSA). Specifically, the proposed regulations increase the minimum salary required to be earned by an employee in order for that employee to be exempt from the FLSA overtime requirements.

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Articles & Insights

Legislative Update

Dec 21, 2015

WOTC Program Extended and New “Long-term Unemployed” Category Established

On December 18, 2015, President Obama signed the Omnibus Spending Bill H.R. 2029 and the PATH Act (Protecting Americans from Tax Hikes Act of 2015) into law, which provides a five-year extension to the Work Opportunity Tax Credit (WOTC) program.

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