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Article

Sheppard Mullin Richter & Hampton LLP | USA | 7 Mar 2018

Department of Labor Announces New Payroll Audit Pilot Program

On Tuesday, March 6, 2018, the U.S. Department of Labor (“DOL”) announced its launch of the Payroll Audit Independent Determination (PAID) Program

Article

Locke Lord LLP | USA | 23 Sep 2011

New voluntary settlement program for worker classification

The IRS considers the misclassification of workers as independent contractor instead of employees as a major contributing factor to the “tax gap.”

Article

Hunton Andrews Kurth LLP | USA | 14 May 2010

Congress's latest attempt to curtail use of independent contractors

Continuing a trend in Congress to limit employers’ use of independent contractors, on April 22, 2010, Rep. Lynn Woolsey (CA) and Senator Sherrod Williams (OH) introduced the Employee Misclassification Prevention Act (H.R. 5107, S. 3254) (“EMPA”) in the House and Senate respectively.

Article

Orrick, Herrington & Sutcliffe LLP | USA | 6 May 2010

Federal and state governments to target misclassification of employees as independent contractors

In a coordinated effort to enhance tax revenues and to enforce wage-and-hour laws, federal and state governments have begun an extensive effort to target employers who have misclassified employees as independent contractors.

Article

Faegre Baker Daniels LLP | USA | 29 Apr 2010

Proposed federal law creates new risks & penalties for employers who improperly classify employees as independent contractors

Earlier this year, we reported that the Obama Administration's proposed 2011 budget included millions of dollars for a "misclassification" initiative spearheaded by the Department of Labor (DOL).

Article

Osler Hoskin & Harcourt LLP | USA, Canada | 10 Mar 2010

The myth of the "hands off" prototype plan

True or false?

Article

Dentons | USA | 1 Mar 2010

Section 403(b) arrangements meet ERISA: new guidance from the Department of Labor

The Department of Labor has issued Field Assistance Bulletin (FAB) 2010-01 clarifying the extent to which pre-2009 contracts no longer receiving employer contributions under a tax-sheltered annuity Section 403(b) arrangement may be omitted from ERISA plan reporting, and when Section 403(b) arrangements are exempt from ERISA under the Department's "safe harbor" regulation.

Article

Larkin Hoffman Daly & Lindgren Ltd | USA | 10 Feb 2010

New 401(k) contribution deposit rule

The Department of Labor (DOL) has introduced new guidelines governing how soon employee contributions and participant loan repayments for small employer sponsored pension and welfare benefit plans must be deposited into the plan's trust accout.

Article

Stinson LLP | USA | 8 Feb 2010

Labor department approves new safe harbor for depositing employee contributions

Under current labor regulations last amended in 1996, sponsors of qualified retirement and health and welfare plans are required to transfer employee contributions withheld from wages as soon as those amounts can be reasonably segregated from the employer’s general assets, but not later than the 15th business day of the month following the end of the month in which the amounts would otherwise have been paid in cash.

Article

Loeb & Loeb LLP | USA | 29 Jan 2010

Seven-business-day safe harbor for deposits of employee contributionswage withholdings to employee benefit plans with fewer than 100 participants

Since 1988, the U.S. Department of Labor has imposed requirements as to the timing of the deposit of benefit plan employee contributionswage withholdings to the account of the applicable employee benefit plan.

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