The ADA Amendments Act re-wrote the definition of disability so that it will likely include obesity-related health conditions and perhaps obesity itself as a protected disability. Before the ADA Amendments, being overweight and even obese was not generally considered a "disability". For example in EEOC v. Watkins Motor Lines, Inc., a court determined that
Healthy Families Act: Proposed Legislation Mandates Seven Days of Paid Time Off
Representative DeLauro introduced the Healthy Families Act (H.R. 2460) which would require businesses with 15 or more employees to provide up to seven days of annual paid sick leave. The paid leave could be taken to attend to an employee’s own or a family member’s illness, or used for preventative care such as
Tax Treatment of Differential Wage Payments to Employees in Military Service
In recognition of the importance and sacrifices associated with military service, many employers provide a supplemental payment for their employees called to active military service which covers the difference between their military pay and their regular compensation. Pay differentials are provided for varying lengths of time.
Revenue Ruling 2009-11 provides that a differential wage payment
Important IRS clarification of COBRA Subsidy Provisions
On March 31, 2009, the IRS issued a notice relating to premium assistance for COBRA continuation coverage under the American Recovery and Reinvestment Act of 2009 (ARRA). Notice 2009-27 contains many helpful clarifications on the following topics:
- INVOLUNTARY TERMINATION
- ASSISTANCE ELIGIBLE INDIVIDUAL
- CALCULATION OF PREMIUM REDUCTION
- COVERAGE ELIGIBLE FOR PREMIUM REDUCTION
- RECAPTURE OF PREMIUM ASSISTANCE
New COBRA Model Notice for ARRA Compliance Published by DOL
The Department of Labor Published Model Cobra Notices implementing the provisions of the American Recovery and Reinvestment Act of 2009.
Individuals eligible for the special COBRA election period described above also must receive a notice informing them of this opportunity. This notice must be provided within 60 days following February 17, 2009. Plan administrators must provide
Employers limited in use of Genetic Information
The Genetic Information Nondiscrimination Act of 2008 (GINA) was enacted to curtail the use of genetic history in employment-related areas. GINA includes two titles. Title I, which amends portions of the Employee Retirement Income Security Act (ERISA), the Public Health Service Act, and the Internal Revenue Code, addresses the use of genetic information in health insurance.
IRS Releases Information for Employers to Claim COBRA Assistance Credit on Payroll Tax Form
On February 26, 2009, the Internal Revenue Service released detailed information that will help employers claim credit for the COBRA medical premiums they pay for their former employees.
Under the new law, eligible former employees, enrolled in their employer’s health plan at the time they lost their jobs, are required to pay only 35 percent
Premium Assistance for COBRA Benefits a part of Stimulus Legislation
The American Recovery and Reinvestment Act has passed both the House and Senate and awaits the President’s signature. The substance of the Act as it relates to COBRA continuation subsidies is as follows:
COBRA Subsidy: Eligible Employees who are involuntarily separated from employment can receive a 65% subsidy toward COBRA premiums for up to 9
Supreme Court Clarifies Pension Distributions to Former Spouse
On June 26, 2008, the U.S. Supreme Court issued a unanimous decision in Kennedy v. Plan Administrator for DuPont Savings and Investment Plan. The case had attracted significant attention because it dealt with the common situation that plan administrators face in having to deal with conflicting documents relating to a pension distribution to a divorced
Record Retention Nightmare Created by Ledbetter Fair Pay Act
Ledbetter Fair Pay Act (H.R. 2831/ S. 1843) is on the fast track with full support of the Obama Administration. LFPA overturns the Supreme Court’s decision in Ledbetter v. Goodyear Tire and Rubber Co. effectively eliminating the 180 or 300-day statute of limitations for filing a wage-related discrimination claim. The Bill allows family members