IRS Opens Determination Letter Program for Qualified Plans Seeking to Comply with Recent Law Changes
Rosenman & Colin LLP
Recently, the IRS issued Rev. Proc. 98-14, opening its determination letter program for qualified plans that seek t.
Department of Labor Pulls USERRA Notice Poster; Compliant Poster to Be Available on March 10, 2005
George R. Wood and Jason M. Branciforte of Littler Mendelson, P.C.
On Thursday, March 3, 2005, the United States Department of Labor, Veterans' Employment and Training Service ("VETS"), removed from its website a poster designed to satisfy new notice requirements under the federal statute dealing with military leave rights, the Uniformed Services Employment and Reemployment Rights Act ("USERRA"). VETS has given no reason why the poster was removed, but has stated that a revised poster will be ready for downloading by March 10, 2005.
Change in Compliance Dates for Qualified Retirement Plans
Carolyn S. Nestingen of Briggs & Morgan
The Internal Revenue Code issued an advance copy of Rev. Proc. 99-23 on April 6, 1999. That document extends the d.
USERRA Obligations for Employees Called to Active Military Duty
Keith A. Mong of Buchanan Ingersoll & Rooney PC
To fight the war on terrorism and to address specific concerns in Iraq, North Korea and Iran, the U.S. armed forces have called to active duty thousands of reservists and National Guard troops (over 160,000 as of March 2003). A significant number of these individuals were employed in private or public sector jobs which they had to leave to enter the armed forces.
An Overview for Employers of the Uniformed Services Employment and Re-employment Rights Act
Ronald L. Fano of Grimshaw & Harring, P.C.
The failure to follow USERRA can have serious consequences for employers, and therefore, all employers should make sure that their current policies, handbooks and most importantly, their current practices when dealing with an employee called to fulfill his/her military obligation, are in compliance with USERRA.
Military Leave: Employers' Obligations
Derek Langton of Parsons Behle & Latimer
In light of our country's anti-terrorist military efforts in Afghanistan and elsewhere, and the large number of citizens who are being called up or are signing up to serve in the armed services, it is important that employers be familiar with their obligations with respect to military leave.
Reminder-IRS Retirement Plan Amendment Dates
Dykema Gossett PLLC
Tax-Qualified Plans Sponsored by Tax-Exempt, Non-Governmental Entities Tax Reform Act of 1986 Generally, by the l.
Client Alert: April 2000
Paul, Hastings, Janofsky & Walker LLP
This alert reviews the Department of Labor's Office of Federal Contract Compliance Program's pay survey and the consequences of responding to that survey.
Does a Social Security Mis-Match Letter Obligate an Employer to Re-Verify an Employee's Employment Eligibility Status? MaybeÃÂ
Sherry L. Travers of Thompson, Coe, Cousins & Irons, LLP
Because of a recent change in government policy, however, SSA is now sending mis-match letters to employers whose wage reports reflect any mismatch with SSA records. This means employers nationwide are far more likely to receive such letters than in prior years.
Fourth Circuit Rules that, Without Waiver from Department Of Labor, Federal Affirmative Action Requirements Apply To All Contractor Facilities
Duff, White & Turner, LLC
In Trinity Industries, Inc. v. Herman, the Fourth Circuit Court of Appeals ruled that Trinity's Asheville, North C.
Employers Have New USERRA Obligations
Sherry L. Travers of Thompson, Coe, Cousins & Irons, LLP
President Bush recently signed the Veterans Benefit Improvement Act (VBIA) of 2004. One of VBIA's key provisions allows employees on military leave to continue coverage in their employer's health plan for up to 24 months instead of 18, as before. Another key provision requires employers to annually provide employees with notice of their rights, benefits and obligations under the Uniformed Services Employment and Reemployment Rights Act (USERRA).
DOL Proposes Regulations to Provide Guidance on Implementing USERRA
Jason M. Branciforte,George R. Wood and Sue Marie King of Littler Mendelson, P.C.
On September 20, 2004, the United States Department of Labor ("DOL") issued proposed rules interpreting the Uniformed Services Employment and Reemployment Rights Act of 1994 ("USERRA" or "the Act"). USERRA is the primary federal law that provides employment and benefit protection for employees who are absent from work because of military service.
Alternative Method of Reporting USERRA "Make-Up" Contributions
Dykema Gossett PLLC
The Internal Revenue Service ("IRS") recently announced an alternative method of reporting "make-up.
Employer Obligations to Employees Serving in the Armed Forces: How the USERRA Affects You
Bruce H. Henderson of Tanner & Guin, L.L.C.
In wake of the mobilization of our military for war, employers should refresh their understanding of their legal responsibilities under the Uniformed Services Employment and Re-employment Rights Act ("USERRA"). This federal law, passed in 1994, expands civilian employment rights of veterans and reservists placing complex and stringent requirements on their employment relationships.
Navigating the Military Leave Minefield
Judith A. Biggs of Holland & Hart LLP
As our country prepares for war, employers may be faced with the question of how to deal with employees who may volunteer for or be called to active duty. What is your obligation to provide leave to these employees? Under what circumstances and for how long are you required to reemploy them? And what rights do they have to continue participating in your benefit plans while they are on leave?
Uniformed Services Employment and Reemployment Rights Act
Bodman LLP
USERRA requires pension plans to be operated in compliance with its provisions beginning on October 13, 1996. The A.