The Internal Revenue Service recently issued Notice 2013-71 (“the Notice”) which modifies the “use-or-lose” rule for health flexible spending accounts (“FSAs”) established pursuant to Section 125 of the Internal Revenue Code (“the Code”). The “use-or-lose” rule provides that any monies remaining in an FSA...
As we have previously advised you, the Affordable Care Act ("the ACA") imposes a "pay or play mandate on employers with 50 or more full-time and full-time equivalent employees. In general, this provision requires these employers to provide affordable health insurance to at least 95%...
Governor Cuomo recently signed a bill amending the Local Finance Law to provide municipalities (including fire districts) and school districts with additional flexibility to borrow money in order to manage Superstorm Sandy relief expenses. This client memorandum discusses the new law, which became effective...
As we have previously advised you, the Affordable Care Act (“the ACA”) imposes a “pay or play” mandate on employers with 50 or more full-time and full-time equivalent employees. In general, this provision requires these employers to provide affordable health insurance to at least...
Section 472.12 of the Regulations of the Industrial Commissioner was recently repealed and replaced with a new version. This section governs employer responses to requests from the New York Department of Labor (“DOL”) for employee information in connection with a pending unemployment insurance application....
We are writing to provide you with an overview of recent medical developments and their impact on an employee’s right to an accommodation pursuant to the Americans with Disabilities Act (ADA), the New York Human Rights Law (HRL), and their jurisprudence. ...
In our memorandum of April 1, 2013, we advised you that the Court of Appeals agreed to take jurisdiction of Nassau County’s appeal from the Appellate Division, Second Department’s decision annulling, as unconstitutional, the County’s attempt to repeal the County Guarantee through its enactment of...
As we have previously advised you, the Affordable Care Act requires, among other things, that all employers provide their employees with a notice regarding the availability of healthcare exchanges. In our August 22, 2013 client memo, we provided you with a "Top 10 Questions and...
KEEPING YOU INFORMED… Now that another school year has begun, we would like to share with you the following timeline of the important dates and deadlines for the 2014 School District Budget Vote and Board of Education Election. THIS MEMORANDUM IS MEANT TO ASSIST IN GENERAL UNDERSTANDING...
Employees are more frequently using their work e-mail accounts to conduct personal business. In recognition of this trend, many employers, pursuant to their computer use policies, permit limited incidental personal use of these accounts and/or other computer hardware. ...
