On April 18, 2012, Jonathan Cerrito, Dan Brice and Ginger LaChapelle of Blitman & King presented to the Schenectady County Dental Association on issues involving 401(k) plan administration, HIPAA and employment law. Thank you to Richard Lamanna, DDS and the other members of the Association for the opportunity.
Archive for April, 2012
U.S. & Germany Agree Not to Tax Dividends from Certain Pension Investments
On April 12, 2012, the IRS announced that the U.S. and Germany have entered into an agreement not to tax income or dividends from investments made by certain U.S. or German pension funds. Of particular interest is that favorable tax treatment will apply to dividends received from a group trust established pursuant to IRS Revenue Ruling 81-100.
The agreement references group trusts that are “established in the United States” and the treaty between the U.S. and Germany defines the U.S. to exclude Puerto Rico. This infers that, to obtain treaty benefits, the U.S. group trust cannot allow plans that are tax-qualified only in Puerto Rick to participate. Whether the interaction of the language of the agreement and the existing treaty definition reflects a concious decision by Treasury is unclear.
If you have any questions regarding the application of the treaty agreement, or any other employee benefits matter, please feel free to contact us.
Blitman & King to Present at “Recent Developments of Critical Labor Relations Issues Before the NLRB” | Employment Law
Nathaniel Lambright, a partner in the Labor Department of Blitman & King, will present at an upcoming NLRB conference on May 11, 2012 at The Hearthstone in Depew, NY. Mr. Lambright will discuss recent developments at the NLRB. Other topics of interest include the duty of fair representations, relocations, closings and other entrepreneurial decisions, social media and the NLRB and the changing face of ethical obligations involving the internet and social media.
For more information on this timely labor law conference see:
What does health care look like in 2014 and beyond? | Employment Law
On March 23, 2010, President Obama signed comprehensive health reform, the Patient Protection and Affordable Care Act (“PPACA”), into law. The PPACA was later amended by the Health Care and Education Reconciliation Act of 2010 (“HCRA”). Many of the law’s key requirements are effective beginning in 2014. In a recent presentation and paper, Ginger LaChapelle–an Associate in the Employee Benefits Department of Blitman & King–explained these key health reform provisions relating to the establishment of state-run American Health Benefit Exchanges, and the law’s most controversial requirement, the “individual mandate.”
Social Media Use May Be Concerted/Protected Activity Under Labor Law | Employment Law
Social Media—Twitter, Facebook, and other means of internet type communications—have become ubiquitous. For those who have embraced the speed and spontaneity of such means of communication they are a boon. Their use in connection with the workplace can be a trap for both the unwary employee and employer.
Jules Smith, a partner in the Labor and Employment Practice of Blitman & King, recently authored a paper discussing the latest pronouncements of the National Labor Relations concerning employer applications of rules restricting employee use of Social Media, which are generally measured against the rights contained in Section 7 of the National Labor Relations Act. Section 7 provides that employees not only have the right to join a labor organization and bargain through representatives of their choosing, but also have the right to engage in “other concerted activities for the purpose of collective bargaining or other mutual aid or protection . . . .” Concerted protected activities can occur in the absence of any labor organization. In order to obtain the protections of the NLRA, employee action must be both concerted and protected.
The paper begins with a short history of the National Labor Relations Act, and summary of the processes and jurisdiction of the National Labor Relations Board, the agency with primary authority to enforce the NLRA. Following thereafter is a primer on concerted/protected activities. The paper then discusses the application of the concerted/protected activity law to the new area of social media. Several cases are briefly discussed with analysis of the holdings of each situation.
Finally outlined is the NLRB’s treatment of employer rules adopted in response to the burgeoning use of employees of social media. As will be seen, these rules are often overbroad and restrictive to employee rights under Section 7 of the NLRA.
Social Media Use May Be Concerted Protected Activity Under Labor Law