Model notice on exchanges / marketplaces released *

USA - May 9 2013
The Patient Protection and Affordable Care Act (the "Affordable Care Act") amended the Fair Labor Standards Act (the "FLSA") to require that…

Co-authors: Stephanie B. Vasconcellos, Jeffrey J. Bakker.

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Are your employment agreements Section 409A proof? Don’t let non-compliance trigger drastic tax consequences *

USA - September 20 2012
Tying the timing of severance payments to the date on which an employee returns an executed release of claims is a common practice in employment and separation agreements.

Co-authors: Stephanie B. Vasconcellos, Jeffrey J. Bakker.

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Affordable Care Act lives on: focus on employer compliance returns *

USA - June 28 2012
In a landmark decision today, the Supreme Court upheld the Patient Protection and Affordable Care Act (known as “ACA”), with one exception.

Co-authors: Stephanie B. Vasconcellos, Jeffrey J. Bakker.

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Civil unions and the workplace: what Illinois employers need to know about civil unions *

USA - January 30 2012
2012 is the first full year that the “Illinois Religious Freedom Protection and Civil Union Act,” commonly referred to as the Illinois Civil Union Law, is in effect.

Co-authors: Stephanie B. Vasconcellos, Sonya Rosenberg.

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Better late than never: how plan documents may be brought into compliance with Section 409a with no, or reduced, penalties *

USA - October 4 2010
The Section 409A, which was added to the Internal Revenue Code in 2004, imposes strict requirements on any nonqualified arrangement that defers the payment of compensation to a future year.

Co-authors: Jeffrey J. Bakker.

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