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National Labor Relations Board Postpones Implementation Date for New Notice-Posting Rule

Posted on November 11, 2011 by

On October 5, 2011, the National Labor Relations Board’s (“Board”) Office of Public Affairs announced that the Board has elected to postpone the implementation of its new “Final Rule” requiring employers to notify employees of their rights under the National Labor Relations Act. Under the new rule, which was to become on November 14, 2O11, […]

Wisconsin Tax Code Amended to Follow Federal Tax Treatment of Coverage of Adult Children

Posted on November 7, 2011 by

Human resources and benefits professionals working for Wisconsin employers will now have one less thing to worry about with respect to Health Care Reform. On Friday, November 4, Governor Scott Walker signed legislation which conforms Wisconsin s tax code to the Federal tax code for purposes of determining the tax treatment of employer-provided coverage of […]

Hold Everything: Do You Need a Litigation Hold Notice?

Posted on November 4, 2011 by

Recently, courts have awarded monetary sanctions ranging from $25,000 to $1,000,000 against companies that failed to prevent the destruction of electronic evidence. These sanction amounts reveal that the failure to implement a litigation hold and preserve evidence when required can have serious consequences for your business. Many business owners, managers, and human resources professionals believe […]

2012 Qualified Plan Cost of Living Increases, 2012 Social Security Taxable Wage Base

Posted on October 21, 2011 by

The Internal Revenue Service has announced the cost-of-living adjustments for the various qualified retirement plan limits. Unlike 2011, almost all of the limits shown below are changed from last year. Qualified Plan Limit Cost-of-Living Adjustments 401(k) and 403(b) elective deferral limit 2011 – $16,500 2012 – $17,000 $200,000 compensation limit 2011 – $245,000 2012 – […]

Nursing Home Resident Denied Medicaid Due to a Trust Established by Children

Posted on October 19, 2011 by

A Wisconsin Court of Appeals recently issued an important decision upholding a lower court ruling to deny medical assistance benefits to a nursing home resident. The denial was made because assets of a trust established by the applicant’s children for her benefit were deemed an available resource. In June 1991, Lucille Hedlund (“Lucille”) and her […]

Concealed Carry Issues

Posted on October 6, 2011 by

Some concern has been expressed regarding two issues with Wisconsin’s new carrying concealed weapons law that was published on July 22, 2011. First, there seems to be a question regarding the effective date of the law. Second, some property owners and business owners are wondering who the law applies to and believe they may be […]

IRS Cell Phone Ruling Welcomed by Employers and Employees

Posted on September 16, 2011 by

On September 14, 2011 the Internal Revenue Service issued Notice 2011-72, which gives non-taxable de minimis fringe benefit treatment to employer-provided cell phones (and presumably voice and data plans). Prior to 2010, cell phones were considered “listed property” for IRS purposes, and an employer who provided cell phones to its employees had heightened substantiation requirements […]

Inherited IRAs Not Protected From Beneficiary’s Creditors

Posted on August 30, 2011 by

In a recent decision, the United States Bankruptcy Court for the Western District of Wisconsin ruled that inherited IRAs are not protected from a beneficiary’s creditors. Bankruptcy courts in different parts of the country have come to the same conclusion, while others have come to a different conclusion. These cases may stand as they are […]

National Labor Relations Board Issues Final Rule

Posted on August 25, 2011 by

The National Labor Relations Board (NLRB) has issued a Final Rule requiring employers to notify employees of their rights under the National Labor Relations Act. Under the new rule, effective November 14, 2011, private-sector employers (including labor organizations) whose workplaces fall under the National Labor Relations Act will be required to post the employee rights […]

Concealed Carry Law Requires Businesses to Make Policy Decisions

Posted on August 3, 2011 by

As we discussed in our previous E-alert “Are You Ready for Conceal and Carry?”, public and private sector employers are facing the question of prohibiting concealed weapons in their place of business. This question, however, lends itself to a number of other considerations for employers, such as: May employers distinguish between prohibitions for employees and […]