The National Labor Relations Board (Board or NLRB) has applied its “clear and unmistakable” waiver standard in unilateral change cases for several decades. (more…)
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The National Labor Relations Board (Board or NLRB) has applied its “clear and unmistakable” waiver standard in unilateral change cases for several decades. (more…)
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Schedule C Disclosure (more…)
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The provision of severance benefits may constitute an ERISA plan and therefore such arrangements may be subject to the statute’s requirements. Although case law provides guidance to employers, ultimately the facts and circumstances of the particular severance arrangement will dictate ERISA’s application. While severance arrangements that provide ongoing benefits to a number of employees will very likely be treated as a plan subject to ERISA, other severance arrangements pursuant to employment or severance agreements may or may not be subject to ERISA.
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Recent NLRB Decisions Newsletter
In April 2010, President Obama filled National Labor Relations Board vacancies with recess appointments of Craig Becker and Mark Pearce, both uni on-side labor attorneys. Member Pearce was confirmed on June 22, 2010. They joined Chairman Wilma Liebman, former in-house legal counsel for the Bricklayers and Allied Craftsmen as wel l as the International Brotherhood of Teamsters. (more…)
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Employees, in particular executives, may be covered by a wide range of compensation arrangements. These compensation arrangements may involve, for example, tax-qualified pension and retirement plans, health and welfare plans, nonqualified deferred compensation, life insurance and stock-based compensation.
The federal income taxation of stock-based compensation is complex. Minor structural differences can dramatically change the tax consequences associated with the receipt of stock and stock options. In addition to losing the ability to control the timing of taxation, employees also run the risk of suffering severe penalties and having to pay interest on tax owed. This is also an issue for employers—striving to attract talent while keeping current employees happy—to consider when designing the terms of such grants.
Understanding the ABC’s of Taxing Stock-Based Compensation
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Read an article on International Labor and Employment Laws.
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This presentation discusses Health Care Reform. (more…)
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The Internal Revenue Service and other governmental agencies are scrutinizing the pay practices of nonprofit organizations. Specifically, federal and state initiatives, trends and best practices are placing nonprofit organizations under pressure to disclose and justify the executive compensation programs. It is particularly important that executives of nonprofit organizations have their contracts for executive compensation reviewed for compliance with Section 409A.
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