What Were They Thinking?

For anyone who watched the end of the Super Bowl game last Sunday between the New England Patriots and the Seattle Seahawks, this may be the question you asked: "What were they thinking?" From an outsider's perspective, it looked so simple. Seattle was on the one-yard line with three downs and one time out. All they had to do was score a touchdown and they would have won the Super Bowl.

In his post-game interview Coach Carroll was quoted in a CBS News article as saying "It's not a great matchup for us to run the football, so we were going to throw the ball, really to waste a play," Carroll said. "If we score, we do, if we don't, we'll run it in on the third or fourth down." (CBS News, 2015) The problem, as we all know, is that the competition, specifically Malcolm Butler, had another plan.

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CBS Partnered with Party with a Purpose to Adopt Families in Need!

This December, CBS adopted two families through Party with a Purpose. Our team enjoyed shopping, wrapping and delivering the gifts to each of our adopted families. We would like to send a special thank you to Pat and Connie Michaelis for hosting Party with a Purpose, as well as to Mastery Moving for assisting with moving large household items for our adopted families. Team CBS feels very fortunate for the opportunity to help other families in our community. Please enjoy our 2014 Christmas Video of our Party with a Purpose experience! Click here to watch our video!

Sincerely,
Team CBS

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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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."