Executive Briefing is an electronic newsletter that focuses on emerging developments in employment, labor law and employee benefits. Access the full PDF version of the Employment and Labor Law/Employee Benefits Alert: Executive Briefing, November 2013
IRS Modifies "Use-it-or-Lose-it" Rule for Health Flexible Spending Arrangements (FSAs)Under a newly modified rule, any employer may amend its cafeteria plan document to allow up to $500 remaining unused in a health FSA at the end of one plan year to be carried over into the immediately following plan year. In order to take advantage of the modified "use-it-or-lose-it" rule, plan sponsors must amend their cafeteria plans to include the carryover provision. The IRS will not allow plans to offer both the new carryover option for unused health FSA funds and a grace period. Employers should carefully evaluate which option, a grace period or carryover option, works best to maximize the utility of health FSAs.
Deadline Nears for Mandatory Training under OSHA's Revised Hazard Communication Standard and OSHA Issues New Annotated Permissible Exposure LimitsBy December 1, 2013, an employer with employees who may be exposed to hazardous chemicals in the workplace must have trained such employees on the new label elements and the new safety data sheet format established under OSHA's revised Hazard Communications Standard. Read the full eBrief to learn more about the required training and about OSHA's new Annotated Permissible Exposure Limits.
Employer Appeals Decision Holding that it Retaliated by Disclosing Whistleblower's Name in Document Retention NoticeHalliburton Inc., recently filed its brief in the U.S. Court of Appeals for the Fifth Circuit, seeking to overturn a U.S. Department of Labor decision finding that Halliburton retaliated against a whistleblower employee by revealing his name in a document retention notice. The Halliburton case suggests that employers should be vigilant to ensure compliance with both statutory and internal company confidentiality provisions when issuing document retention notices.
E-Verify Has Resumed OperationsE-Verify has resumed operations following the federal government shutdown. All E-Verify features and services are now available.