Preface
PART I
PAY PLANNING
Chapter 1
PAY PLANNING
§1.01 Introduction
§1.02 Decision Factors in Setting Compensation
§1.03 Benefits as an Element of Compensation
§1.04 Avoiding Discrimination
§1.05 Variable Pay
§1.06 Wage and Hour Issues
§1.07 Minimum Wage
§1.08 Determining Who is an “Employee”
§1.09 Staffing Arrangements
§1.10 Size of the Contingent Workforce
§1.11 Joint Employers
§1.12 Applicable Tests
§1.13 Benefits for Contingent Workers
§1.14 Work Scheduling
§1.15 Overtime and Overtime Planning
§1.16 Vacations and Vacation Pay
§1.17 Garnishments and Deductions for Support Orders
§1.18 USERRA
§1.19 COVID-Inspired Protections
Chapter 2
TAX ASPECTS OF PAY PLANNING
§2.01 Introduction
§2.02 The Compensation Deduction
§2.03 Income Tax Withholding
§2.04 Futa Tax
§2.05 Trust Fund Tax Compliance and the 100% Penalty
§2.06 W-2s and Other Tax Forms
§2.07 Tax Deposits
§2.08 Transition to Electronic Filing
§2.09 Bankruptcy Issues
§2.10 The Interaction Between §§409A and 415
Chapter 3
BONUSES AND SEVERANCE PAY
§3.01 Introduction
§3.02 Bonuses
§3.03 Severance Pay
PART II
PENSION LAW
Chapter 4
BASIC PENSION CONCEPTS
§4.01 Introduction
§4.02 Extent of Coverage
§4.03 Effect of Demographics on Plans
§4.04 Investment Factors
§4.05 Defined Benefit/Defined Contribution
§4.06 Other Plan Types
§4.07 IRA/Qualified Plan Interface
§4.08 Incidental Benefits
§4.09 Structure of ERISA
§4.10 Required Provisions for All Qualified Plans
§4.11 Normal Retirement Age
§4.12 Normal Retirement Benefit
§4.13 Participation and Coverage
§4.14 Vesting
§4.15 Break-In-Service Rules
§4.16 Plan Limits
§4.17 Employee Contributions
§4.18 Plan Loans and Disaster Distributions
§4.19 Employer's Deduction
§4.20 Reversions
§4.21 Forfeitures
§4.22 Discrimination Testing
§4.23 Leased Employees
§4.24 Communicating with Employees
§4.25 Fiduciary Duty
§4.26 Bankruptcy Effects
§4.27 Factors in Choosing a Plan Form
§4.28 Multiemployer and Pooled Plans
§4.29 COVID-19 Considerations
Chapter 5
DEFINED BENEFIT PLANS
§5.01 Introduction
§5.02 Benefit Limits
§5.03 Benefit Forms for Defined Benefit Plans
§5.04 Mortality Tables
§5.05 Funding the Defined Benefit Plan
§5.06 Benefit Accruals
§5.07 Notices of Reduction of Benefit Accruals
§5.08 PBGC Compliance
§5.09 Reportable Events
§5.10 Special Rules for At-Risk Plans
Chapter 6
DEFINED CONTRIBUTION AND 401(k) PLANS
§6.01 Introduction
§6.02 Defined Contribution Plans
§6.03 New Comparability Plans/ARPs
§6.04 401(k) Plans
§6.05 401(k) Antidiscrimination Rules
§6.06 Distributions From the 401(k) Plan
§6.07 Administration of the 401(k) Plan
§6.08 Investment Advice for Participants
§6.09 401(k) Plans Respond to the Economy
Chapter 7
CASH BALANCE PLANS
§7.01 Introduction
§7.02 Cash Balance Plans: Pros and Cons
§7.03 “Whipsaw” and Financial Factors
§7.04 Case Law on Cash Balance Plans
§7.05 The Conversion Process
§7.06 December 2002 Regulations: Proposal and Withdrawal
§7.07 Cash Balance Plans Under the PPA and WRERA
Chapter 8
NONQUALIFIED PLANS
§8.01 Introduction
§8.02 Taxation of Nonqualified Plans
§8.03 Prohibited Transactions and Corrections
Chapter 9
EARLY RETIREMENT AND RETIREE HEALTH BENEFITS
§9.01 Introduction
§9.02 ADEA Issues of Early Retirement Incentives
§9.03 Disclosures to Employees
§9.04 Eeoc Manual on Early Retirement Incentives
§9.05 Erisa Issues
§9.06 Phased Retirement
§9.07 Retiree Health Benefits: Introduction
§9.08 The Right to Alter or Terminate Retiree Health Benefits
§9.09 Tax Issues for Retiree Health Benefits
§9.10 Mpdima and the Medicare Interface
§9.11 SOP 92-6 Reports
§9.12 Implications of the Employer's Bankruptcy
§9.13 401(h) Plans
PART III
PENSION PLAN ADMINISTRATION
Chapter 10
ADOPTING AND ADMINISTERING A PLAN
§10.01 Introduction
§10.02 Determination Letters
§10.03 Prototype and Master Plans
§10.04 Routine Tax Compliance
§10.05 ERISA Compliance Issues
Chapter 11
COMMUNICATIONS WITH EMPLOYEES AND REGULATORS
§11.01 Introduction
§11.02 Summary Plan Description (SPD)
§11.03 Summary Annual Report (SAR)/Annual Funding Notice
§11.04 Individual Account Plan Disclosures
§11.05 Notices of Reduction of Benefit Accruals
§11.06 Other Notices and Disclosures
§11.07 Disclosure on Request
§11.08 Electronic Communications
§11.09 Disclosure of Documents to the DOL and PBGC
§11.10 Form 5500
Chapter 12
PLAN DISTRIBUTIONS
§12.01 Introduction
§12.02 Cashout
§12.03 Lump Sums
§12.04 Anti-Alienation Rule
§12.05 QJSA/QOSA Payments
§12.06 Post-Death Payments
§12.07 The Required Beginning Date
§12.08 Divorce-Related Orders
§12.09 Reduction of Benefit Forms
§12.10 Rollovers
§12.11 Withholding
§12.12 Plan Loans as Deemed Distributions
Chapter 13
PROCESSING AND REVIEWING CLAIMS AND APPEALS
§13.01 Introduction
§13.02 Third-Party Administrators (TPAs)
§13.03 Health Plan Claims
§13.04 HIPAA EDI Standards
§13.05 Case Law on Claims
§13.06 Glenn and the Standard of Review
§13.07 Case Law on Claims Procedural Issues
Chapter 14
AMENDING A PLAN
§14.01 Introduction
§14.02 Flexibility Through Amendment
§14.03 Change in Plan Year
§14.04 Reduction in Forms of Distribution
§14.05 EGTRRA, CHIPRA, and PPACA Conforming Amendments
§14.06 ERISA 204(h) Notice
§14.07 Amendments to a Bankrupt Sponsor's Plan
Chapter 15
ENFORCEMENT AND COMPLIANCE ISSUES FOR QUALIFIED PLANS
§15.01 Introduction
§15.02 Who is a Fiduciary?
§15.03 Fiduciary Duties
§15.04 Duties of the Trustee
§15.05 The Employer's Role
§15.06 Investment Managers
§15.07 Duty to Disclose
§15.08 Penalties for Fiduciary Breach
§15.09 ERISA §502
§15.10 ERISA §510
§15.11 Other Enforcement Issues
§15.12 Liability of Co-Fiduciaries
§15.13 Bonding
§15.14 Indemnification
§15.15 Prohibited Transactions
§15.16 Payment of Plan Expenses
§15.17 Service Providers
§15.18 ERISA Litigation
§15.19 Correction Programs
Chapter 16
EFFECT OF CORPORATE TRANSITIONS ON PENSION AND BENEFIT PLANS
§16.01 Introduction
§16.02 Choice of Form
§16.03 The Anticutback Rule
§16.04 Notice of Reduction of Benefits
§16.05 The Minimum Participation Rule
§16.06 In-Service Distributions and Rehiring
§16.07 Tax Issues
§16.08 The PBGC Early Warning Program
§16.09 Stock Options
Chapter 17
PLAN TERMINATION
§17.01 Introduction
§17.02 Termination Types
§17.03 The PBGC's Role
§17.04 Involuntary Termination
§17.05 Plan Reversions
§17.06 Effect on Benefits
§17.07 Reporting and Compliance
§17.08 Payment of Expenses
PART IV
BENEFIT PLANS
Chapter 18
EMPLOYEE GROUP HEALTH PLANS (EGHPS)
§18.01 Introduction
§18.02 The Health Care Landscape
§18.03 Benefits Mandates
§18.04 Dental Plans
§18.05 Prescription Drug Coverage
§18.06 Same-Sex Marriage
§18.07 Tax Issues in EGHPs
§18.08 Health-Based Discrimination
§18.09 Health Savings Accounts (HSAs) and Archer MSAs
§18.10 Medical Expense Reimbursement Plans
§18.11 Flexible Spending Accounts (FSAs)
§18.12 EGHP Structures
§18.13 Managed Care
§18.14 Employer Liability for Health Plan Actions
§18.15 Labor Law Issues in the EGHP
§18.16 Qualified Medical Child Support Orders (QMCSOs)
§18.17 The Employer's Right of Subrogation
§18.18 Defined Contribution, CDHP, and HRA Plans
§18.19 Health Care Reform Under PPACA
§18.20 COVID-19 Considerations
Chapter 19
HEALTH INSURANCE CONTINUATION AND PORTABILITY (COBRA AND HIPAA)
§19.01 Introduction
§19.02 COBRA Continuation Coverage
§19.03 COBRA and the FMLA
§19.04 COBRA Notice
§19.05 Health Insurance Portability
Chapter 20
DISABILITY PLANS
§20.01 Introduction
§20.02 Employment-Based Plans
§20.03 State Mandates
§20.04 Compliance Issues
§20.05 Case Law on “Total Disability”
§20.06 Effect of Plan Amendments
§20.07 Claims Procedures and the Standard of Review After Glenn
§20.08 Appeals of Claim Denials
Chapter 21
INSURANCE FRINGE BENEFITS
§21.01 Introduction
§21.02 Life Insurance Fringe Benefits
§21.03 Long-Term Care Insurance Plans
Chapter 22
OTHER FRINGE BENEFITS
§22.01 Introduction
§22.02 Stock Options
§22.03 Cafeteria Plans
§22.04 Education Assistance
§22.05 Employee Assistance Programs (EAPs)
§22.06 Miscellaneous Fringes
§22.07 Voluntary Employee Benefit Associations (VEBAs)
§22.08 Fringe Benefit Plans: Tax Compliance
§22.09 ERISA Regulation of Welfare Benefit Plans
PART V
THE HR FUNCTION
Chapter 23
HIRING AND RECRUITMENT
§23.01 Introduction
§23.02 Productive Hiring
§23.03 Analyzing Job Requirements
§23.04 Recruitment
§23.05 Search Firms
§23.06 Job Applications
§23.07 Establishing Terms and Conditions
§23.08 Reference Checks
§23.09 Nondiscriminatory Hiring
§23.10 Pre-Employment Testing
§23.11 Immigration Issues
§23.12 ADA Compliance in Hiring
§23.13 Credit Reporting in the Hiring Process
Chapter 24
RECORDKEEPING
§24.01 Introduction
§24.02 OSHA Records
§24.03 Title VII Recordkeeping and Notice Requirements
§24.04 FMLA Records
§24.05 Immigration Records
§24.06 Employment Tax Records
§24.07 Unemployment Insurance Records
§24.08 Record-Retention Requirements
Chapter 25
CORPORATE COMMUNICATIONS
§25.01 Introduction
§25.02 Employment Contracts
§25.03 Employee Handbooks
§25.04 Work Rules
§25.05 Systems of Progressive Discipline
§25.06 Employee Evaluations
§25.07 Mandatory Predispute Arbitration Provisions
§25.08 Defamation
§25.09 Privileged Statements
§25.10 Duty to Communicate
§25.11 Responses to Reference Checks
§25.12 Negotiated Resignations
§25.13 Releases
§25.14 Sarbanes-Oxley and Dodd-Frank Notices
Chapter 26
PRIVACY ISSUES
§26.01 Introduction
§26.02 Polygraph Testing
§26.03 Drug Use in the Workplace
§26.04 Criminal Record and Credit Checks
§26.05 Genetic Testing
§26.06 Searches and Surveillance
§26.07 HIPAA Privacy Rules
Chapter 27
THE ROLE OF THE COMPUTER IN HR
§27.01 Introduction
§27.02 Internet Research
§27.03 Recruiting Via the Internet
§27.04 Benefits Management Online
§27.05 Legal Implications of E-Mail and Social Media
§27.06 Federal Rules on Digital Communications
Chapter 28
WORK-FAMILY ISSUES
§28.01 Introduction
§28.02 Employer-Provided Day Care
§28.03 Breast Feeding in the Workplace
§28.04 Adoption Assistance
§28.05 Corporate Elder Care Activities
§28.06 The Corporate Elder Care Role
§28.07 Dependent Care Assistance Plans
Chapter 29
DIVERSITY IN THE WORKPLACE
§29.01 Introduction
§29.02 The Glass Ceiling
§29.03 Diversity Training
§29.04 Diversity Audits
§29.05 English-Only Rules
§29.06 Promoting Diversity
PART VI
EMPLOYEE RELATIONS
Chapter 30
LABOR LAW
§30.01 Introduction
§30.02 Sources of Labor Law
§30.03 Employee Status
§30.04 Elections, Certification, and Recognition
§30.05 The Appropriate Bargaining Unit
§30.06 Union Security
§30.07 The Collective Bargaining Process
§30.08 Elections After Certification
§30.09 Strikes
§30.10 The WARN Act
§30.11 Labor Law Issues of Shared Liability
§30.12 Employer Domination
§30.13 NLRB Jurisdiction
§30.14 Labor Law Implications of Bankruptcy Filings
Chapter 31
OCCUPATIONAL SAFETY AND HEALTH
§31.01 Introduction
§31.02 OSHA Powers
§31.03 OSHA Regulations
§31.04 Controlling Physical Hazards
§31.05 Controlling Exposure to Hazardous Conditions
§31.06 Ergonomics
§31.07 Variances
§31.08 Division of Responsibility
§31.09 OSHA Enforcement
§31.10 OSHA Citations
§31.11 OSHA Appeals
§31.12 Abatement
§31.13 OSHA Consultation
§31.14 Voluntary Programs
Chapter 32
UNEMPLOYMENT INSURANCE
§32.01 Introduction
§32.02 Eligibility for Benefits
§32.03 Calculation of Benefits
§32.04 Experience Rating
§32.05 Administration and Appeals
§32.06 FUTA Compliance
Chapter 33
WORKER'S COMPENSATION
§33.01 Introduction
§33.02 Classification of Benefits
§33.03 WC Exclusivity
§33.04 Alternatives for Insuring WC
§33.05 Setting the WC Premium
§33.06 Ban on Retaliation
§33.07 Administration of WC
§33.08 WC in Relation to Other Systems
§33.09 Techniques for Lowering Comp Costs
PART VII
SUBSTANTIVE LAWS AGAINST DISCRIMINATION
Chapter 34
TITLE VII
§34.01 Introduction
§34.02 Treatment/Impact
§34.03 Title VII Coverage
§34.04 Exceptions to Title VII Coverage
§34.05 Racial Discrimination
§34.06 Sex Discrimination
§34.07 Religious Discrimination and Reasonable Accommodation
§34.08 Retaliation
Chapter 35
SEXUAL HARASSMENT
§35.01 Introduction
§35.02 The Employer's Burden
§35.03 Appropriate Employer Responses
§35.04 Hostile Work Environment Harassment
§35.05 Same-Sex Harassment
§35.06 Orientation and Perceived Orientation
§35.07 Wrongful Discharge Claims
§35.08 Damage Issues
§35.09 Liability of Individuals
§35.10 Interaction with Other Statutes
Chapter 36
AMERICANS WITH DISABILITIES ACT (ADA)
§36.01 Introduction
§36.02 Reach and Range of Ada Title I
§36.03 Forbidden Discrimination
§36.04 Defining “Disability”
§36.05 Reasonable Accommodation
§36.06 Defenses
§36.07 “Regarded As” Liability
§36.08 Disability and the Benefit Plan
§36.09 Questions and Medical Tests
§36.10 Interaction with Other Statutes
§36.11 ADA Enforcement
§36.12 The ADA Prima Facie Case
§36.13 Damages
§36.14 Arbitration of ADA Claims
Chapter 37
AGE DISCRIMINATION IN EMPLOYMENT ACT
§37.01 Introduction
§37.02 ADEA Exceptions
§37.03 Forbidden Practices
§37.04 Implications for Benefit Plans
§37.05 Health Benefits
§37.06 Proving the ADEA Case
§37.07 Waivers of ADEA Rights
Chapter 38
THE FAMILY AND MEDICAL LEAVE ACT (FMLA)
§38.01 Introduction
§38.02 FMLA Eligibility Issues
§38.03 When Leave is Available
§38.04 The Employer's Obligation
§38.05 Intermittent Leave
§38.06 Relating FMLA Leave to Other Leave
§38.07 Notifying the Employer
§38.08 Certification of Health Care Leave
§38.09 Disclosure to Employees
§38.10 Administrative Requirements
§38.11 FMLA Enforcement
PART VIII
PROCEDURE FOR HANDLING DISCRIMINATION CHARGES
Chapter 39
WRONGFUL TERMINATION AND AT-WILL EMPLOYMENT
§39.01 Introduction
§39.02 Employee Tenure
§39.03 Promissory Estoppel
§39.04 Public Policy
§39.05 Preemption Arguments
Chapter 40
ARBITRATION AND ADR
§40.01 Introduction
§40.02 Grievances and Discipline
§40.03 Mediation
§40.04 Arbitration vs. Litigation
§40.05 Labor Arbitration
§40.06 Arbitration of Employment Discrimination Claims
§40.07 Mandatory Predispute Arbitration Clauses
Chapter 41
EEOC AND STATE ENFORCEMENT OF ANTIDISCRIMINATION LAWS
§41.01 Introduction
§41.02 EEOC ADR
§41.03 Title VII Enforcement
§41.04 EEOC Investigation
§41.05 ADEA Enforcement
§41.06 The Federal-State Relationship
Chapter 42
DISCRIMINATION SUITS BY EMPLOYEES: PROCEDURAL ISSUES
§42.01 Introduction
§42.02 Causes of Action
§42.03 Statistics About Charges and Results
§42.04 Title VII Procedure
§42.05 Timing Requirements
§42.06 Class Actions
§42.07 The Discrimination Complaint
§42.08 Meeting Burdens
§42.09 Retaliation Charges
§42.10 Title VII Litigation
§42.11 ADEA Suits
§42.12 Title VII Remedies
§42.13 Settlement of a Discrimination Suit
Chapter 43
INSURANCE COVERAGE FOR CLAIMS AGAINST THE EMPLOYER
§43.01 Introduction
§43.02 Commercial General Liability
§43.03 Occurrences and the Problem of Intention
§43.04 Employment Practices Liability Insurance
§43.05 Other Insurance
§43.06 Duty of the Insurance Contract
§43.07 Questions of Timing
§43.08 Fiduciary Liability Insurance
