"When all other FMLA eligibility requirements are met, a serious health condition that involves either inpatient care or continuing treatment by a health care provider, including when such care or treatment involves an individual's voluntary participation in a clinical trial, qualifies the employee to use FMLA leave."  MORE >>

11 pages; Dec. 8, 2024. "For use with the January 2021 revision of Form 8994.... An eligible employer uses Form 8994 to figure the employer credit for paid family and medical leave.... You can claim or elect not to claim the employer credit for paid family and medical leave any time within 3 years from the due date of your return on either your original return or an amended return."  MORE >>

"New statewide paid sick and safe time law would take effect on May 1, 2025.... Notice obligations would begin before law takes effect.... Although the results will not be certified by the Missouri Secretary of State until early December, and notwithstanding various news outlets reporting about potential challenges to the ballot measure's legality, [this article] highlights some key information about the anticipated law."  MORE >>

"[The Health Infrastructure Security and Accountability Act (HISAA)] looks to reshape how healthcare organizations address cybersecurity by enacting mandatory minimum security standards to protect healthcare information and by providing initial financial support to facilitate compliance.... HISAA in an effort to bring the patchwork of healthcare data security standards under one minimum umbrella and to require healthcare organizations to remain on top of software systems and cybersecurity standards." [Legislative text and one-page summary]  MORE >>

"The Part A deductible for hospital admissions will increase to $1,676 in 2025. That's an increase of $44, up from $1,632 in 2024.... In 2025, the standard monthly premium is $185, up $10.30 from $174.70 in 2024. The annual deductible for all Medicare Part B beneficiaries is $257 in 2025, $17 more than the 2024 deductible of $240."  MORE >>

"The 2025 IRMAA income brackets and Part D surcharges have been announced.... The IRMAA surcharge is calculated on a sliding scale with five income brackets topping out at $500,000 and $750,000 for individual and joint filing, respectively. These figures change annually with inflation. IRMAA calculations have a two-year lag time. Whether you pay an IRMAA in 2025 depends on the income shown on your 2023 tax returns."  MORE >>

"The updated guidance reinforces the importance of cybersecurity across all ERISA-covered plans. To adhere to the DOL's expectations and mitigate cyber risks effectively, plan sponsors and fiduciaries should ... [1] Evaluate service provider cybersecurity ... [2] Implement robust cybersecurity policies ... [3] Educate participants ... [4] Leverage HHS resources for health plans ... [5] Conduct a cybersecurity self-audit."  MORE >>

2-page chart includes 2025 limits for qualified retirement plans, IRAs, PBGC, Social Security, and health and fringe benefit plans, along with corresponding limits for 2024 and 2023.  MORE >>

"Plaintiffs were formerly employed by Twitter ... and were participants in one of two Severance Plans that covered Twitter's most senior and other key executives.... Plaintiffs allege that in the days leading up to the closing of the merger, Musk, who was aware that Plaintiffs would be entitled to payment under the Plans, decided to manufacture fake 'cause,' and terminate Plaintiffs before they could resign and claim their benefits.... [T]he Court found that for purposes of the Motion to Dismiss, ... Musk was acting as a fiduciary and not as an employer when he fired Plaintiffs to avoid paying benefits owed under the Plans." [Caldwell v. Musk, (N.D. Cal. Nov. 1, 2024); Agrawal v. Musk, (N.D. Cal. Nov. 1, 2024)]  MORE >>