New Section 199 Guidance: Rules for Allocating W-2 Wages

In mid-October 2006, the IRS and Treasury published Rev. Proc. 2006-47, which provides methods to compute W-2 wages (as defined in Section 1.199-2(e)(1) — hereinafter “(e)(1) wages”) and published temporary regulations which provide m... Read more »

Labor Board Issues Historic Decisions Clarifying Standards for Supervisor Status

Employees who assign other employees to overall duties, are held accountable for directing subordinates to undertake specific tasks, and have the discretion to do so without close direction from management will be recognized as "supervisors."... Read more »

Critical Issues in the Law and Their Impact in the Workplace:

Whistleblower and retaliation litigation are among the hottest and fastest-growing areas of employment law.  The public policies behind these statutes are self-evident.  Lawmakers recognize that individuals would be reluctant to oppose miscon... Read more »

To Insure Or Not To Insure, That Is The Question: Employment Practices Liability Insurance

Uninsured and underinsured employers who bank on never facing an allegation of an unlawful employment practice because they have never been embroiled in such a dispute in the past may be gambling with their... Read more »

Risky Business: Giving Employees the Option of Resignation Instead of Discharge Can Be Dangerous

Employers often give employees the option of resigning instead of being discharged and often fail to appreciate the dangers of this approach. The fact that forcing a resignation is actually the legal equivalent of... Read more »

Telecommuters–The Next Wave of Wage and Hour Litigation?

Many accommodating employers offer their employees the opportunity to work from home (telecommute) either on a regular or temporary basis. The flexibility of a telecommuting arrangement can benefit both employers and employees. However, the practical... Read more »

Modifications To Retiree Benefits Breaches Merger Agreement

The U.S. Court of Appeals for the Fifth Circuit recently ruled that Halliburton Co., breached the terms of a merger agreement with Dresser Industries Inc. when it made modifications to a health plan for... Read more »

Employees Cannot Waive or Release FMLA Claims

Employers frequently ask departing employees to sign separation agreements releasing the employer from any and all claims that the departing employee may have, in return for severance pay or some other form of consideration. However,... Read more »

Fraud in the Workplace

Most fraud is ongoing; once it starts it does not stop by itself, and as it continues, it grows. Very few thefts occur for the first time in large amounts. However, after the fraudster... Read more »

Employers in Fifth Circuit Have Another Weapon to Stop Unauthorized Access of Proprietary Information by Employees, But Should be Careful in Exercising Damage Control

On November 22, 2006, the Fifth Circuit Court of Appeals decided Fiber Systems International, Inc. v. Roehrs, ruling that the Computer Fraud and Abuse Act (“CFAA”) allows an employer to bring a civil action against... Read more »
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