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Employers and the Recently Enacted American Rescue Plan Act


Monday, March 15, 2021
On March 11, 2021, the 
American Rescue Plan Act of 2021 (the Rescue Plan ) was passed and signed into law. Employers should be aware of the key employment provisions of the Rescue Plan in managing their workforce and in evaluating and implementing their COVID-19 workplace policies and procedures.
Extending and Expanding the Payroll Tax Credits for Leaves Voluntarily Provided Under the Family First Coronavirus Response Act ( FFCRA )
The FFCRA required public employers and private employers with fewer than 500 employees (with limited exceptions) to provide paid leave for qualifying reasons related to COVID-19. The FFCRA s sunset date was December 31, 2020, at which time the mandate to provide leave expired. Covered private employers who provided FFCRA leave were able to claim a tax credit for the payments made during the leave, subject to per diem and total caps. ....

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Foreign Corrupt Practices Act Enforcement in 2020


Legal Disclaimer
You are responsible for reading, understanding and agreeing to the National Law Review s (NLR’s) and the National Law Forum LLC s  Terms of Use and Privacy Policy before using the National Law Review website. The National Law Review is a free to use, no-log in database of legal and business articles. The content and links on www.NatLawReview.com are intended for general information purposes only. Any legal analysis, legislative updates or other content and links should not be construed as legal or professional advice or a substitute for such advice. No attorney-client or confidential relationship is formed by the transmission of information between you and the National Law Review website or any of the law firms, attorneys or other professionals or organizations who include content on the National Law Review website. If you require legal or professional advice, kindly contact an attorney or other suitable professional advisor.   ....

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Will APRA Multiemployer Pension Provisions Bring Relief?


Monday, March 15, 2021
The 
American Rescue Plan Act of 2021 includes a modified version of the Butch Lewis Act, referred to as the Emergency Pension Plan Relief Act of 2021 (EPPRA), which restores to financial health more than 100 failing multiemployer pension plans. However, the measure falls well short of any meaningful long-term funding reform.
EPPRA is the result of a protracted attempt (including multiple proposals from both sides of the aisle) to address the multiemployer pension plan funding crisis. The Democrats have long-pursued direct government financial assistance to plans, while Republicans have focused on a new premium structure and copayments from stakeholders such as active employees and most retirees. Now that EPPRA is the law of the land, employers want and need to know how EPPRA will affect employer obligations for both contributions and withdrawal liability. ....

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DOL Proposes Rescinding Joint Employer Rule


Monday, March 15, 2021
When should an entity be considered a joint employer for purposes of federal wage and hour law? The answer to that question has been in a state of flux for the past few years, but as of Thursday, March 11, the U.S. Department of Labor’s answer was “more often.” That’s because the DOL issued a proposed rule on Thursday aiming to strike down a narrowed version of the joint employer rule put in place during the Trump administration.
In 2016, the Obama administration’s DOL held that a finding of joint employer status depended on the “economic realities” of the situation. This was an intentionally amorphous standard that the DOL argued should be read “expansively” to interpret the definition of joint employment “as broadly as possible.” The 2020 modifications to the rule introduced during the Trump administration eschewed the economic realities test in favor of four specific factors of control, namely whether  the ind ....

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