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Supporting a 'Careforce' (PDF)
"More than one in six U.S. employees are engaged in informal caregiving for a family member ... Caregiving impacts employee absence, work performance and employee health care costs.... Supporting a careforce is about much more than paid leave. This article discusses approaches employers are taking now and might take in the future as they assume the role of caretaker." (Benefits Quarterly, published by the International Society of Certified Employee Benefit Specialists [ISCEBS])
Vacation Bonuses: Some Employers Paying Workers to Chill
"More than half of Americans left paid vacation days unused in 2017, adding up to 705 million unused days ... In 2016, American employers held a $272 billion vacation liability on their balance sheets ... The U.S. Travel Association, which sponsors the Project Time Off initiative, pays its employees $500 just to take all their vacation for the year. In 2014, the first year the benefit was offered, the association went from having 19 percent of employees using all of their leave to 91 percent. The cost was $26,000 to give the bonuses, and the association cut its vacation liabilities by over $36,000[.]" (Bloomberg BNA)
The Evolving Definition of Work-Life Balance
"Work-life balance means something a little different to everyone.... [T]he knowledge and approach of work-life balance has been constantly evolving, and it might be helpful for employers to identify the difference in opinions among the Baby Boomers, Generation X and Millennials." (Voya)
Are Leave-Sharing Plans a Good Idea?
"[S]tates have their own laws addressing which types of leave can be donated to leaving-sharing programs, so you should begin by examining applicable state law. Such laws typically focus on whether the PTO is 'accrued' or 'vested.'... Federal law doesn't prohibit employers from implementing leave-sharing programs. The predominant issue under federal law involves certain tax consequences." (HR Daily Advisor)
Employers and Employees Embrace Automation But Fear Loss of Workplace Humanity
"More than half (56 percent) of employers have a positive view of automation technologies that can help companies do human jobs, compared with 20 percent who are pessimistic ... On the employee side, nearly half (49 percent) are optimistic, while only a quarter (24 percent) are pessimistic.... Still, both employers and their workers have trouble reconciling their optimism around automation with their desire for human connection. About half of both groups (46 percent of employees, and 51 percent of employers) worry the workplace is becoming less human." (MetLife)
[Guidance Overview] DOL Issues Opinion Letter Allowing Employers to Avoid Payment for Excessive 15-Minute FMLA Breaks; Employers Yawn
"In a situation where an employee requires eight 15-minute breaks per day as a result of the employee's serious health condition, the DOL determined that the breaks were primarily for the benefit of the employee. Therefore, they are not compensable.... The DOL reminded employers that these employees must be compensated for the same number of breaks taken by co-workers." (FMLA Insights)
[Guidance Overview] Does Anything Good Happen After Midnight? Austin, Texas Adopts Paid Sick Leave
"At approximately 1:00 a.m. CST on February 16, 2018, the Austin, Texas City Council approved an ordinance establishing a paid sick leave requirement that will apply to all private employers located within the City.... Employees are covered by the ordinance if they perform at least 80 hours of work for pay annually within the City of Austin.... [E]mployees are entitled to earn 1 hour of sick time for every 30 hours worked in the City. Sick time will begin accruing when employment commences or when the ordinance takes effect, whichever is later." (Littler)
[Guidance Overview] New Year's Surprise: Seattle Changes Paid Sick Leave Law at Last Minute
"[T]he city of Seattle has ... [amended] its Paid Sick and Safe Ordinance just this week ... Now even just one Seattle employee is enough.... [T]he law now clearly prohibits you from requiring employees to find someone to cover their shifts.... Waiting period for use reduced to 90 days.... Waivers are no longer viable, except for provisions of the Seattle law that are more generous than the state's new requirements ... You may no longer cap an employee's annual use of paid sick or save leave.... New definition of 'family.' ... Exempt employees still covered." (Fisher Phillips)
Retirement's Revolving Door: Why Some Workers Can't Call It Quits
"39 percent of Americans 65 and older who are currently employed had previously retired. And more than half of those 50 and older who are not working and not searching for work said they would work if the 'right opportunity came along' ... This isn't about older folks returning to work because they need the dough. This is about older folks returning to work because they miss the challenges, the accomplishments and, most important, the collegiality." (Kaiser Health News)
America's Aging Workforce: Opportunities and Challenges (PDF)
53 pages. "This report provides a summary of the landscape of the aging workforce and key findings related to aging workers as well as employers. The report concludes with a vision of how aging employees and their employers can work together to ensure that they both prosper." (Special Committee on Aging, U.S. Senate)
Vacation: All They Ever Wanted
"90 percent of employees would choose extra vacation days (or a bonus) over a workplace holiday party.... [On] average, salaried employees in the U.S. with paid-time-off plans receive 17 days after one year of service, 22 days after five years, 25 days after 10 years of service and 28 days after 20 years (this includes vacation, sick days, etc.).... Most employers let workers carry over their paid leave time from one year to the next[.]" (HRE Daily)
Workflex in the 21st Century Act Could Modernize ERISA with Telecommuting, Job-Sharing, and More
"[T]he Workflex in the 21st Century Act ... would allow employers to create an ERISA plan, known as a qualified flexible workplace arrangement plan, to offer employees a combination of guaranteed paid leave and increased work flexibility options. If an employer elects to offer a plan, the employer would be required to offer full-time and part-time employees at least a guaranteed minimum level of paid leave, basing the amount on both the employer's size and the amount of service the employee had provided to the company." (Ogletree Deakins)
Employer Tools to Support Working Caregivers
"Already, nearly 1 in 6 employees in the US also provides care to parents, siblings, children, relatives, or friends. Half of today's working caregivers are Millennials and GenXers. Further, these numbers are projected to grow, with far more people needing care than those available to provide the care. We've learned that caregiving benefits can be powerful retention tools for employers, and supporting working caregivers doesn't have to be expensive." (Northeast Business Group on Health [NEBGH])
Workers Willing to Compromise on Salary for the Right Benefits, Culture, and Growth Opportunities
"Benefits are almost as important as culture when considering a job offer, with a signing bonus and financial support for training topping the 'most wanted' list. Employers who offer health and dental, 401k contributions, and paid vacation time are probably not standing out from the crowd. Three-quarters of employers offer health and dental and two-thirds offer 401k and 3+ weeks of paid vacation." (HR Daily Advisor)
Nearly One-Third of Employers Offer Vacation Time Donation
"30 percent of employers with paid vacation allow workers to donate paid vacation days; 28 percent of employers offering paid-time-off (PTO) plans allow workers to donate paid time off; and 22 percent of employers who provide paid sick leave allow workers to donate sick leave.... 3 percent of those offering PTO and less than 1 percent of those offering vacation time, allow employees to donate the cash value of unused paid time off to charitable organizations." (Wolters Kluwer Law & Business)
Retiring (Again and Again) in America
"[G]rowing numbers of Americans are retiring from careers they've held for most of their lives and then returning to them, usually as part-time or contract workers. Even more are finding new jobs after a pause of months or years. In fact, a retirement that occurs just once and continues for the rest of one's life is becoming the exception." (Bloomberg)
Paying PTO Forward
"30 percent of employers that offer paid vacation allow workers to donate paid vacation days to colleagues who are dealing with a catastrophic illness or personal emergency, for example.... 28 percent of companies with paid-time-off plans [say] they permit employees to donate paid time off. Twenty-two percent of organizations that provide paid sick leave allow workers to donate sick leave.... While the pros to implementing a paid-time-off donation policy are indeed many, there are still many factors to consider before doing so." (Human Resource Executive Online)
Caregiving and the Workplace: Employer Benchmarking Survey (PDF)
16 pages. "NEBGH undertook a survey in June 2017 designed to gauge awareness and attitudes about caregiving as an issue for employers and their employees; gather more detailed information about the kinds of leave policies, benefits and programs employers have put in place to support caregivers; and understand the barriers that prevent organizations from becoming more 'caregiver friendly.' The survey also asks about factors that would make a compelling case for investment in supporting caregivers, and what tops employers' wish lists in terms of what they'd like to put in place if they could." (Northeast Business Group on Health [NEBGH])
Employers Look to Reduce Work-From-Home Options, But Job Candidates Not on Board
"While there is a trend among some larger companies of bringing remote workers back into corporate offices, candidates still expect work from home options ... Increased collaboration, creativity, mentoring and innovation are employers' intent, but they may be alienating top talent in the executive, managerial and professional labor market -- a sector that is candidate-driven and challenged by talent shortages across many industries." (Wolters Kluwer Law & Business)
[Guidance Overview] IRS Provides Relief for Employer Leave-Based Donations
"Following the donation of time, employers may make cash donations, on behalf of employees that have donated their time, to charitable organizations and deduct these payments as charitable contributions under IRC Section 170 as opposed to a trade or business expense under IRC Section 162.... [T]he donation by the employee is not deductible as a charitable contribution on an individual basis.... [T]he donated leave or a check for the value of the donated leave will not be considered taxable income to the qualified disaster victims who are the recipients of this type of donation." (WithumSmith+Brown, PC)
How to Navigate the Unlimited Vacation Landscape
"While this may seem like a dream come true for employees, it has employers scratching their heads wondering how this benefit works logistically. The concern is whether or not employees will abuse the privilege and if it brings tangible benefits to the employer.... Here are some suggestions to help you navigate the world of unlimited vacation." (PayScale)
[Guidance Overview] IRS Permits Employees to Donate Paid Leave to Harvey and Irma Victims, Without the Tax Consequences (PDF)
"To avoid tax consequences to the donating employees, the employer's donations must ... [1] Go to one or more charitable organizations described in Tax Code section 170(c). [2] Go specifically toward the relief of the victims of Hurricanes Harvey and/or Irma. [3] Be made before January 1, 2019." (Lockton)
[Official Guidance] Text of IRS Notice 2017-52: Treatment of Amounts Paid to Section 170(c) Organizations Under Employer Leave-Based Donation Programs to Aid Victims of Hurricane and Tropical Storm Irma (PDF)
"The [IRS] will not assert that cash payments an employer makes to Section 170(c) organizations in exchange for vacation, sick, or personal leave that its employees elect to forgo constitute gross income or wages of the employees if the payments are: [1] made to the Section 170(c) organizations for the relief of victims of Hurricane and Tropical Storm Irma; and [2] paid to the Section 170(c) organizations before January 1, 2019. Similarly, the Service will not assert that the opportunity to make such an election results in constructive receipt of gross income or wages for employees." (Internal Revenue Service [IRS])
Hurricanes Harvey and Irma: What Kind of Relief May Employers Offer to Affected Employees? (PDF)
"Qualified Disaster Relief Payments ... Paid leave and working condition fringes ... Charitable contributions ... Leave sharing programs ... Traps for employers ... Retirement plan relief." (Epstein Becker Green)
Bereavement Leave: Does One Policy Fit All?
"94.2% of all responding member organizations provide some type of paid bereavement leave, either through a separate bereavement leave policy or a paid-time off (PTO) program for their workers. Although most organizations offer at least some type of paid bereavement leave, the number of paid days away from the office varies greatly among organizations and is dependent on the employee's relationship to the deceased. Policies may not address whether the deceased was the parent of the employee's children or the ages of the children." (International Foundation of Employee Benefit Plans [IFEBP])
Hoping for a Phased Retirement? Don't Count on It
"Only 31% of the employers Transamerica surveyed let their employees shift from full-time to part-time and just 27% allow them to take on positions that are less stressful or demanding so they can glide into retirement.... [Yet] 71% of employers Transamerica surveyed said they believe they are 'aging-friendly' and said they offer opportunities, work arrangements and training and tools needed for employees of all ages to be successful[.]" (Forbes)
Phased Retirement Programs, Although Uncommon, Provide Flexibility for Workers and Employers
"In this report, GAO examines [1] recent trends in the labor force participation of older workers, [2] the extent to which employers have adopted phased retirement programs and what type of employers offer them, and [3] what challenges and benefits, if any, exist in designing and operating phased retirement programs." [GAO-17-536, July 20, 2017] (U.S. Government Accountability Office [GAO])
Caregiving's Impact Growing in Importance to Employers (PDF)
"Caregiving ranks among the top ten employee health and wellness benefits priorities for most employers ... More than three-quarters of employers surveyed agree that caregiving will grow in importance to their companies over the next five years." (Northeast Business Group on Health [NEBGH] and AARP)
When Switching to Unlimited PTO, Coordinate with FMLA
"When switching to unlimited paid time off (PTO) for the C-suite, employers should consider their [FMLA] obligations to ensure that FMLA time off, which is typically unpaid, doesn't become 12 weeks of paid leave, management attorneys recommend. And before unlimited PTO takes effect, employers should decide whether to pay out remaining accrued leave or offer a grace period during which employees can use that accrued leave." (Society for Human Resource Management [SHRM])
What Data Reveals About Unlimited Vacation
"The data proves that on average employees with unlimited PTO plans do in fact take less time off than employees with a set amount of vacation days. This calls for a change in the way HR teams and managers communicate about time off." (Namely)
The 'Gig Economy' Leaves Some Working Americans Financially Vulnerable
11 pages. "The most talked about benefit of of working part-time is flexibility ... Part-time work also allows people to try a few different jobs before deciding what career they want to pursue full-time ... The downside is that most part-time jobs in the U.S. come with no insurance or retirement savings benefits: Only 32% of part-timers say they receive such benefits compared to 87% of full-time workers." (Guardian)
Let's Make an 'I-Deal'? When Employees Want Special Benefit Arrangements
"Employees often try to negotiate with their employers arrangements that take into account their individual needs -- such as asking for more-flexible work hours, a reduced workload, more pay or special training. These arrangements ... are sometimes in the interest of both the employee and employer, especially if such deals make employees more motivated and committed to their jobs.... [Co-workers] are more likely to understand when a company grants nonfinancial benefits because of an employee's personal needs ... Justifying financial rewards, however, is more difficult[.]" (Society for Human Resource Management [SHRM])
More Companies Now Offer a 'Summer Friday' Perk
"42 percent of companies now officially sanction starting the weekend early, a doubling of the percentage who offered the benefit in 2015, when 21 percent of companies said they did so.... As flexible work arrangements have grown and the average office worker is just a text or phone call away, many people already duck out early on Friday afternoons, especially before long holiday weekends. Making it official gives the company a way to plug their generosity without spending much at all." (The Washington Post; subscription may be required)
[Guidance Overview] Is Your California Public Agency Aware of These Lesser-Known Job-Protected Leaves?
"Many public agencies are familiar with the well-known reasons why an employee can take time off of work, such as for paid sick leave, family and medical leave, disability or industrial injury leave, and jury duty leave. However, in California, there are a few 'lesser-known' leaves that often get overlooked. These leaves include School Activities Leave; Leave for Victims of Domestic Violence, Sexual Assault and Stalking; and Leave to Perform Emergency Duties or Attend Related Training." (Liebert Cassidy Whitmore)
The Caregiving Landscape: Challenges and Opportunities for Employers (PDF)
24 pages. "[T]oday more than one in six American workers is a caregiver, a number which will surely increase over time.... Employers face caregiving-related costs resulting from: Absenteeism.... Lost productivity.... Increased healthcare costs.... Recruiting and training new staff costs ... It's been estimated that all these factors combined equal a loss of almost $38 billion each year for employers." (Northeast Business Group on Health [NEBGH])
[Opinion] ERIC Comments on Maryland's Proposed Paid Leave Bills
"Rather than impose additional layers of regulation and costly complexity on companies that are already offering generous paid leave to their workforce, legislators should instead exempt employers from additional regulation if they offer more paid leave days/hours than is required by the law. This approach gets to the heart of the concern that workers in the state are not provided a certain amount of paid leave." (The ERISA Industry Committee [ERIC])
Employers' Perspectives on Delayed Retirement
18 pages. "This [article] examines the employer perspective on how to respond to the needs and desires of older workers to delay or prolong the transition from full-time employment to complete retirement. What factors influence the willingness of firms to retain older workers? Can firms develop transitional employment contracts so workers can shift to new areas, perhaps with less responsibility and lower compensation, while remaining with their career employers?" (Upjohn Institute)
Taking Phased Retirement Options to the Next Level
"Employers have long developed ad hoc arrangements with some older workers who, approaching the end of their careers, are looking to phase into retirement instead of making an abrupt break.... Less clear is whether employers are willing to make such arrangements more widely available to workers throughout their organizations. A study of 14,400 active and 1,600 retired employees ... found that: 55 percent of employees age 55 and older want to retire gradually. Only 27 percent say that their employers offer the ability to wind down by shifting to part-time work as they age." (Society for Human Resource Management [SHRM])
[Guidance Overview] A New Primer on Voting Leave Requirements: Are You Ready for the Elections?
"[V]oter participation in [this year's] elections may be higher than expected. If so, employers may receive more requests for voting leave than they have in prior years. [This] overview of state voting leave laws will arm employers with a basic knowledge of voting leave rights and prepare them for a potential onslaught of leave requests[.]" (Ogletree Deakins)
[Guidance Overview] A New Primer on Voting Leave Requirements: Are You Ready for the Elections?
"[V]oter participation in [this year's] elections may be higher than expected. If so, employers may receive more requests for voting leave than they have in prior years. [This] overview of state voting leave laws will arm employers with a basic knowledge of voting leave rights and prepare them for a potential onslaught of leave requests[.]" (Ogletree Deakins)
Election Time and the Minnesota Voter Leave Law
"For many years, Minnesota law excused employees to go to the polls in the morning before they were to report to work or to leave early if necessary to arrive at the polls before they closed, but did not require that the employee be paid for the time spent voting. The current statute allows employees to be absent from work at any time on Election Day in order to cast their ballots, without a reduction in pay." (Ogletree Deakins)
When Can an Employee Take Leave to Vote?
"The majority of states give employees the right to take time off from work to vote or to serve as an election worker. Many states also require that an employer offer paid leave for the time needed to vote. Moreover, some states require that an employer allow an employee to take the entire day off if the employee intends to volunteer to help administer the election." (Littler)
Employers Weigh in on Telecommuting, Paid Parental Leave and Other Absence Management Trends
"While 90 percent of employers offer some type of paid sick time -- either through a standalone benefit or paid time off (PTO) program -- the benefit doesn't always extend to part-time workers.... Every industry included in the survey reported employees working outside of the office from time to time ... [O]nly 24 percent of employers surveyed offer some form of [paid parental leave], and only 13 percent of those companies provide paid leave for secondary caregivers." (Lockton)
Plan Carefully When an Employee Asks for a Phased Retirement
"[1] Have a written agreement. [2] Have the employee tender a retirement notice with a specific date.... [3] Make a clear statement that the employer is relying on the employee's pending retirement and will take steps to find and groom a replacement. [4] Specify the expectations of duties to be performed.... [5] If the employee is going to begin to lose authority and decision making, be clear about this.... [6] Clearly preserve at will employment." (Warner Norcross & Judd LLP)
Employer-Provided Quality-of-Life Benefits, March 2016
"In March 2016, 54 percent of civilian workers had access to employee assistance programs. In that same period, 41 percent of workers had access to wellness programs, followed by childcare (11 percent), subsidized commuting (7 percent), and flexible workplace (6 percent)." (U.S. Bureau of Labor Statistics [BLS])
Parental Leave Around the Globe: Organizations Expand Policies to Accommodate Needs of Workforce
"[M]ore than one-quarter (29%) of companies worldwide provide adoption leave beyond what is required by law. Furthermore, when asked how they handle adoption leave for same-sex couples, 87% of companies indicate the leave is handled in the same manner as opposite-sex couples." (Mercer)
Employers Offer Flexible Retirement Options to Keep Older Workers
"About 30 percent of large employers -- those with over 1,000 employees -- offer workers some flexible retirement option, whether it is allowing older employees to work part time or in job sharing with colleagues ... Only about 6 percent of large employers have formal phased retirement policies ... 42 percent of employers are considering them this year." (CNBC)
[Opinion] A Sound Starting Block: Why Paid Leave Is a Winning Policy
"Twenty-three years ago [on August 5] the Family and Medical Leave Act went into effect ... Since 1993, the U.S. has only fallen further behind nearly every other nation when it comes to paid maternity leave, and we rank dead last among developed nations when it comes to providing some form of paid leave.... A universal paid family and medical leave program would have countless benefits for our society and economy, and the costs of inaction are steep." (U.S. Department of Labor [DOL] Blog)
How Employers Perceive Older Workers
"Many workers would like to work past age 65 to sure up their retirement finances. Some employers are on board with this, with nearly a third saying they strongly support their employees continuing on the job after age 65 ... However, employees discern the situation differently, with fewer than a quarter saying their employers are strongly supportive of older workers." (U.S. News & World Report)
Department of Defense Gives Phased Retirement Program Green Light, Ending Lengthy Delay
"[A] long-awaited phased retirement program has become a reality, under a directive-type DOD memorandum, released June 21.... Phased retirement program participants must have been full-time employees 'for at least a consecutive 3 year period ending on the effective date of entry into phased retirement status,' and they must obtain consent from a DOD official ... Employees under the phased retirement program are allowed to work 50 percent of the number of hours they were working immediately prior to entering the program[.]" (Bloomberg BNA)
[Guidance Overview] IRS Issues Clarification on Phased Retirement Payments
"The Notice provides that if certain conditions are met, the payments will not be considered amounts received as an annuity for purposes of Code Section 72. This means that, if the employee made after-tax contributions to the plan or otherwise has a basis in his or her benefit, then a portion of the payment will be treated as basis recovery and will be excluded from income using the calculation rules under Code Section 72(e)(8) described in the Notice." (Benefits Bryan Cave)
Labor Force Transitions at Older Ages: Burnout, Recovery, and Reverse Retirement (PDF)
44 pages. "In this paper [the authors] study the effects of wage and health transition processes as well as the role of accrued work-related strain on the labor force participation on older males. We find that a model incorporating a work burnout-recovery process can account for such reverse retirement behavior that cannot be generated by health and wealth shocks alone, suggesting re-entry patterns result in large part from planned behavior.... [R]espondents are more likely to report high levels of job stress as they continue to work when they would have otherwise stopped working, recovered, and re-entered." (Lindsay Jacobs, Federal Reserve Board, and Suphanit Piyapromdee, University College London)
Growing Number of Employers Offering Paid Paternal Benefits to New Dads
"As employees push for more job flexibility ... employers are being very cautious and strategic regarding paid leave, exploring different possibilities.... U.S. employers [may] eventually settle on offering FMLA's 12 weeks of time off as paid leave.... Financial-service companies, investment bankers, technology employers and start-ups have been on board with paid paternal leave for a while ... because it helps attract young talent. But other employers complain that it adds another fixed cost to their overstretched budget." (Human Resource Executive Online)
'Panda Days' and Paid Time Off: What Perks Perk Up Employees
"Perks are essential in attracting and retaining talent, and companies are offering more and more varied perks to hire the very best they can. Nearly 3 in 5 (57%) job seekers reported benefits and perks being among their top considerations before accepting a job ... The perks vary widely, but common themes emerge among the most popular benefits, namely parenting, lifestyle, education or skill building, and cash perks." (OneExchange from Towers Watson)
Puerto Rico Supreme Court Addresses Conditions for Breastfeeding in the Workplace
"On January 25, 2016, the Supreme Court of Puerto Rico held that employers in Puerto Rico should provide a safe, private, and hygienic place for working nursing mothers to extract breast milk during the nursing period as provided under Act No. 427-2000, as amended (Act 427). The Supreme Court further held that, given certain conditions, failure by an employer to provide a safe, private, and hygienic place to extract breast milk may be a constitutional violation of the working mother's right to privacy under the Constitution of Puerto Rico if the working mother's decision to breastfeed her child is affected by the employer's violation of Act 427." (Littler)
Number of Paid Sick Leave Days in 2015 Varies by Length of Service and Establishment Size
"In March 2015, 61 percent of workers in private industry had paid sick leave benefits. About 7 in 10 of those workers received a fixed number of sick leave days each year. Most of the rest received sick leave through a consolidated leave plan, which provides a single amount of time off for workers to use for any purpose. Among those who received a fixed number of sick leave days, the amount varied depending on the employee's length of service and the size of the establishment." (U.S. Bureau of Labor Statistics [BLS])
More Companies May Start Helping Employees Buy Homes
"Facebook ... is offering workers $10,000 or more to move within 10 miles of the company's Menlo Park, Calif., headquarters.... It's a move that has the potential to entice employees to work longer hours while easing the stresses caused by long commutes and the San Francisco Bay area's staggering housing prices.... Why haven't more companies done it? The simple answer has to do with taxes." (Bloomberg)
[Guidance Overview] Colorado Issues New Guidance on 'Use-It-or-Lose-It' Vacation Policies, But Questions Remain
"The [Colorado Department of Labor and Employment's Division of Labor's] new position, issued in the form of Frequently Asked Questions, starts out with what appears to be a solid endorsement of use-it-or-lose-it vacation policies ... The FAQ then narrowed the scope of permissible policies ... Many use-it-or-lose-it policies, as currently written, may run afoul of this enforcement position." (Littler)
IRS Scrutinizes Public Employer PTO Plans
"The constructive receipt doctrine is taking on renewed significance as public employers have created new conversion options for 'extended leave,' retirement accounts, health insurance continuation, and the like, some of which have at least a limited 'cash out' option. But even in situations where the cash option is limited or capped, the IRS is clear that the 'constructive receipt' rule will continue to apply. The IRS is currently conducting an initiative focusing on benefits, and accordingly is increasing its scrutiny of public employer PTO and benefit plans." (von Briesen & Roper, s.c.)
D.C.'s 16-Week Paid Family Leave Plan Would Be Most Generous in U.S.
"The District would become the most generous place in the country for a worker to take time off after giving birth or to care for a dying parent under a measure supported by a majority of the D.C. Council.... [A]lmost every part-time and full-time employee in the nation's capital would be entitled to 16 weeks of paid family leave to bond with an infant or an adopted child, recover from an illness, recuperate from a military deployment or tend to an ill family member. The broad new worker benefit ... would be paid from a fund created by a new tax on D.C. employers." (The Washington Post; subscription may be required)
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