Notice 2014-55: Expansion of Mid-Year Election Change Rules for Cafeteria Plans

Many employers permit employees to pay for employer-sponsored health coverage on a pretax basis under the Internal Revenue Code section 125 (cafeteria) plans. These plans generally require employees to make an irrevocable election to participate in the plan before the beginning of the health coverage period. Section 125 cafeteria plans typically require participants to make binding elections for an entire plan year. Health insurance coverage elections currently made under a cafeteria plan may not be revoked or changed during a plan year unless there is a change in status or another special enrollment event which permits a mid-year election change under the cafeteria plan rules. The Internal Revenue Service (IRS) rules typically do not allow mid-year changes to cafeteria plan elections, unless the employer adopts special changes in status rules and incorporates those rules in a written cafeteria plan document.

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VETS-4212 Report Replaces VETS-100 & VETS-100A Reports

The United States Department of Labor ("USDOL") recently issued a Final Rule to revise the regulations implementing the reporting requirements under the Vietnam Era Veterans' Readjustment Assistance Act of 1974, ("VEVRAA"). The recent rule changes aim to strengthen the affirmative action requirements so federal contractors and subcontractors ("contractors") may improve their efforts to recruit and hire protected veterans.

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The Affordable Care Act (ACA)

The federal Patient Protection and Affordable Care Act, commonly called the Affordable Care Act ("ACA"), was passed into law in March 2010. The goal of the ACA is to improve the health insurance systems and to ensure Americans can afford quality health insurance. The ACA provides Americans with better health security by putting comprehensive health insurance reforms in place, including expanding health coverage. The ACA also provides Americans with the stability and flexibility to make informed health choices best suited for their needs.

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BYOD & FLSA

You may recall our article in The HR Advisor dated September 6th, 2013, wherein we addressed the latest workplace trend of employees connecting to their work emails and workstations through personal cell phones, computers and tablets. Bring Your Own Device (BYOD), as it is often called, has many advantages for an employer, but may also be a disadvantage for an employer if there are no guidelines in place for employees. While employers may see increased workflow, faster communications with clients and more engaged employees who use their own personal devices, employers should consider compliance issues and create a policy to guide the use of these personal devices in the workplace - as well as outside of the workplace for work-related purposes - in order to avoid risks associated with security, safety and legal issues.

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EEO-1 Reporting Requirements

The month of September brings cooler temperatures, changing leaves and the promise of equal employment opportunities wrapped up in the EEO-1 report for a number of employers. The EEO-1 report, formally known as the "Employer Information Report", must be submitted and certified by Tuesday, September 30, 2014. This required form is completed by employers to provide a count of current employees based on job category, ethnicity, race and gender.

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What our clients say...

MB Piland Advertising + Marketing

Martha Barlett Piland
President and CEO
MB Piland Advertising + Marketing

"We have worked with Kristina and her firm on multiple occasions. Since we're too small to have an HR advisor on staff, we have relied on her expertise in reviewing our employee manual and other HR-related documents.

She has also been available for advice when needed. She's thorough, straightforward and focused on positive outcomes. I am always confident in her counsel."