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Interim Guidance on Reporting Group Health Coverage	Interim Guidance on Informational Reporting to Employees of the Cost of Their Group Health Insurance Coverage IRS issues additional interim guidance on informational reporting of health coverage. The IRS has issued a notice that restates and amends prior interim guidance on information reporting to employees of the cost of their employer-sponsored group health plan coverage. The prior notice, Notice 2011-28, issued on April 18, 2011, solicited comments on various aspects of the reporting requirement. The latest notice, Notice 2012-9, makes changes to the prior guidance and provides additional guidance through new Q&As. The Patient Protection and Affordable Care Act (PPACA) requires employers to report the cost of employer-provided health care coverage on each employee's annual Form W-2. The IRS reiterates that this reporting to employees is for their information only, to inform them of the cost of their health coverage, and does not cause excludable employer-provided health coverage to become taxable; employer-provided health coverage continues to be excludable from an employee's income, and is not taxable.
2012 Employment Law Year in Review	2012 Employment Law Year In Review Richard Meneghello (Labor Letter, December 2012) *The End of the World As We Know It?* If you're reading this after December 20, that means the Mayans got it wrong and the world isn't going to end in 2012. That's the good news. The bad news is that you still have to go to work tomorrow, and you've been putting off dealing with all of those labor and employment problems in the hopes that the end of the world would have happened by now. (Oops!) Or have you been hunkered down deep in an underground bunker for the better part of the last year ignoring your human resources duties, and now you feel out of the loop about what happened over the past 12 months? Either way – fear not! Fisher & Phillips once again presents you with our annual review of the last year in the world of labor and employment law. This time we’re handing out awards based on one of the most popular genre of movie – the end-of-the-world variety.
403(b) Fee Disclosure for CalISBOA Members	*403(b) Fee Disclosure Requirements for CalISBOA Members* How are business officers handling the requirements for 403(b) fee requirements that must be in place by August 31st.
403b Regulations	Final 403b Regulations We have received a number of requests from member schools about final 403(b) regulations. We have found an excellent summary of the final regulations from TIAA/CREF. ADMINISTRATOR CHECKLIST: NEXT STEPS TO SATISFYING THE FINAL 403(b) REGULATIONS
409A Deadline	Deadline to Correct 409A Covered Documents Involving Employee Releases Is December 31, 2012 Callan Carter, Fisher & Phillips LLP Section 409A is a relatively new Code provision, and after the regulations were finalized, the IRS issued some further guidance which provided tax relief for those deferred-compensation arrangements that were out of compliance with the final regulations. Internal Revenue Code Section 409A governs deferred compensation, which includes, with some exceptions, practically all agreements or plans in which an agreement is made in one year to pay an amount in a later year. Its most common form is a non-qualified deferred compensation plan in which the employer makes an unfunded promise to pay a dollar amount to the employee at a later time (termination of employment, specific age, etc.)
501c3 Organizations and Sales Tax	When Should 501(c)(3) Organizations Collect Sales Tax? When should 501(c)(3) organizations collect sales tax? Tom Pingleton of Pingleton, Howard & Company, P.C. responds to members’ questions about sales tax. Generally, exempt groups must obtain sales tax permits and collect and remit sales tax on all items they sell. However, sales tax does not need to be collected on the following:
8282 Form Threshold Changes	Form 8282 Changes in $ Threshold for Filing IRS In December 2005, IRS changed the ground rules for filing Form 8282. Before December, you had to file Form 8282 for charitable deductions sold in excess of $5,000. Now it's $500.
A Trustee's Guide to the Annual Operating Budget Process	Most schools are now well into their budget development season. In my experience, the board of trustees often arrives at the end of the process with the feeling it has not had sufficient time to consider the information and issues that come together in this annual exercise. This year, with continuing financial stress in the economy, it is especially important to get it right. I would like to share a few thoughts about the process and how heads and trustees can be satisfied with the end product. Each independent school has its own distinct style and calendar. This article will look at some of the elements they have in common. In general, the larger the institution, the more work goes into the budget.
Aabama Enacts Comprehensive Immigration Law	Alabama Enacts Comprehensive Immigration Law On June 9, 2011, Gov. Robert Bentley signed into law the Beason-Hammon Alabama Taxpayer and Citizen Protection Act described as the toughest immigration law in the country.
Accident Waiver and Release of Liability	ACCIDENT WAIVER AND RELEASE OF LIABILITY FORM (from www.insure.events.com)
Accounting Strategy	Effective Accounting Strategies for Schools Ever wished that your accounting reports were practically self-explanatory? Ever wish that the needs of the school were completely obvious to even the newest and least skilled teacher or trustee? Ever wish that your audit looked like the reports you provide monthly or quarterly reports produced by your own accounting system? Managed asset formats for financial accounting can help you achieve all of those seemingly elusive objectives. Below are the basic principles. Following the narrative portion is an example. Using managed assets is fully GAAP and FASB compliant.
Accruing Vacation Leave in California	Accruing Vacation Leave in California *My employer's vacation policy provides that if I do not use all of my annual vacation entitlement by the end of the year that I lose the unused balance. Is this legal?*
Act 24 - Changes to Criminal Background Checks	Pennsylvania Act 24 – Changes to Criminal Background Checks PAISBOA asked *Suzanne Bogdan of Fisher & Phillips* to review Act 24. Ms. Bogdan has created three documents for PAISBOA schools: A summary document with FAQs for school administrators Talking points school administrators can use when addressing their faculty and staff about Act 24 A memo to all faculty and staff explaining Act 24
Act 24 Sample Memo to School Employees	PAISBOA asked *Suzanne Bogdan of Fisher & Phillips* to review Act 24. Ms. Bogdan has created three documents for PAISBOA schools. Below is the link to a sample memo to all faculty and staff explaining Act 24.
Act 24 Sample Talking Points	PAISBOA asked *Suzanne Bogdan of Fisher & Phillips* to review Act 24. Ms. Bogdan has created three documents for PAISBOA schools. Below is the sample talking points school administrators can use when addressing their faculty and staff about Act 24.
Act 24 Summar FAQs for School Administrators	PAISBOA asked *Suzanne Bogdan of Fisher & Phillips* to review Act 24. Ms. Bogdan has created three documents for PAISBOA schools. Below is a summary document with FAQs for school administrators.
Act 48 Information for PA Schools	Act 48 Information Here’s a question from a PAISBOA member: A teacher at our school has completed professional development and wants to apply it to her PA teacher certification so that it remains active. What should we do?
ADA Accommodating Sensitivity to Odors	Accommodating Employees' Sensitivity To Odors In The Workplace The City of Detroit recently settled a lawsuit brought by Susan McBride, a city planner who had claimed that due to lifelong chemical sensitivities she was allergic to her co-worker's perfume, making it difficult for her to breathe. The settlement of her claim under the Americans with Disabilities Act (ADA) included a substantial monetary payment to the employee, as well as the adoption of a "no-scent" policy asking employees to refrain from wearing scented products, including perfumes, colognes, after-shave, hair sprays, and similar items.
ADA Amendments Interactive Questionaire	ADA Amendments Interactive Questionaire On January 1, 2009, the ADA Amendments Act will become law, fundamentally altering the landscape of disability law and the reasonable accommodation process. This questionnaire is designed for use after the Amendments Act goes into effect. At some point in the near future, the EOC will publish new regulations impacting the reasonable accommodation process, which will likely require employers to modify this questionnaire.
ADA and ADAA Compliance Tips 2010	ADA-ADAAA - Tips for Complying with the New ADA Leslie Silverman Silverman, a partner at Proskauer, LLP, in Washington, D.C., and former vice chair of the Equal Employment Opportunity Commission (EEOC), offered her take on the ADAAA at the Society for Human Resource Management's Employment Law and Legislative Conference held recently in Washington, D.C.
ADA Guidelines 2009	EEOC Issues Long-Awaited ADA Guidelines Approximately one year after former President Bush signed the ADA Amendments Act (ADAAA), the EEOC has finally issued proposed regulations and an Interpretive Guidance for public comment. As expected, the new regulations make significant changes in how certain terms under the ADA are defined, which certainly will give rise to more disability claims. Read the full article for a summary of the most significant changes and guidance to the regulations.
ADA Interactive Process 2009	The Interactive Process in Reasonable Accommodation (ADA) Once a qualified individual with a disability has requested provision of a reasonable accommodation, the employer must make a reasonable effort to determine the appropriate accommodation.
ADA New Clarification 2011	New ADA Rules Provide Much Needed Clarification After a lengthy wait, the Equal Employment Opportunity Commission (EEOC) has issued final regulations and interpretive guidance for the Americans With Disabilities Amendments Act (ADAAA), the new disability law which was passed in 2008. Many employers were prepared for the worst after the agency first proposed dramatic and game-changing regulations in 2009 which would have tilted the playing field even further in favor of employees. Although the final regulations published on March 24, 2011 strongly emphasize that the law's coverage is to be quite broad, the EEOC pulled back from its original position and published regulations that are fairly consistent with the statute.
ADA Required Electronic Books	Requiring Use of Electronic Book Readers May Violate ADA/504 On June 29, 2010, the U.S. Departments of Justice and Education issued a joint letter to college and university presidents nationwide expressing concern that their institutions might be requiring students to use electronic book readers (e.g., Kindle, iPad) that are inaccessible to those with visual impairments.
Adverse Action Notification Process	Employer Adverse Action Notification Procedures Introduction Under the Fair Credit Reporting Act (FCRA), employers are required to take certain actions whenever they obtain a consumer report on a job applicant or employee. All background screening reports produced by outside vendors are classified as consumer reports and FCRA requirements include notification, certification and action before and after an adverse event.