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Wisconsin Now Permits Collective Bargaining Negotiation of Health Care Plan Coverage for Certain Public Safety Employees

"It is yet to be seen how the City of Racine litigation will be affected by this statutory change, as the statutory change arguably conflicts with the Circuit Court's decision.... The collective bargaining law no longer prohibits negotiations over whether or not the employer will provide health care coverage.... The legislative intent statement does not indicate that the law is to be applied retroactively."

DOL Issues Revised FMLA Compliance Forms

"One point made clear in the updated information is that employers do not have a right to require a Health Care Provider Certification where the FMLA leave is taken to bond with a healthy newborn or a child placed for adoption or foster care. ... The Certification form ... still lacks the specificity necessary for employers to fully evaluate the requirement that the employee is 'incapable' of performing the requirements of his or her job."

Retirement Plan Benefits: The CARES Act and Other Considerations

"RMDs for 2020 are calculated based on account balances as of December 31, 2019, when the market was at or near record highs. The Act will allow individuals to avoid the financial hardship of recent market losses combined with RMD withdrawals calculated as of the recent market highs... Some individuals may, however, find now a good time to take RMDs despite this waiver ... The Act gives individuals flexibility to do this planning.... The conditions that make a conversion [to a Roth IRA] a good strategy include a lower income year or a down market. For many people, 2020 may be an ideal time to consider this income tax planning strategy."

FFCRA Tax Provisions Impacting Governmental Employers

"[T]he Act does not currently allow the payroll tax credits to be claimed by the federal government, or the government of any state or political subdivision thereof, or any agency or instrumentality of the government.... [A] county, municipality, or school district required to make payments to its employees under the Act cannot recoup the cost out of the employer's share of payroll taxes in the same way that a private sector employer may."

Families First Coronavirus Response Act: What Should Employers Do?

"[1] Review current policies and be careful of policy adjustments in an effort to provide supplemental benefits prior to the Act.... [2] Develop a Coronavirus Policy and FAQs for your employees.... [3] Develop 'work from home' rules  ... [4] Update your Family and Medical Leave Policy to reflect the requirements of law.... [5] Provide employees with clear expectations and procedures as it relates to absences from work, eligibility for Paid Sick Leave and communications with/notices to Human Resources.... [6] Remain calm."

Termination of Single Employer Defined Benefit Pension Plans in Bankruptcy

"[Topics include] [1] ERISA and the PBGC ... [2] [L]imited ability to terminate single employer defined benefit plans ... [3] Standard for terminating a single employer defined benefit plan in bankruptcy ... [4] Bankruptcy settlements with the PBGC ... [5] Companies that have recently terminated single employer defined benefit plans in bankruptcy."

March 31 Deadline for 403(b) Plan Updates

"If you sponsor a 403(b) plan and you have not yet updated your plan as required, you should review your plan document as soon as possible to see what, if any, changes are needed.... If you do need to update your plan [document], you may have the option of using a pre-approved plan document or an individually designed plan document."

DOL Reiterates That Employees Can't Decline Federal FMLA

"The DOL directive ... does not address employer compliance with other State medical leave laws ... Under Wisconsin law, the employee may determine if WFMLA leave will be used during the absence period unless the employer leave to be used by the employee and the WFMLA leave are for the same reasons. Then, the employee use of employer leave will be viewed as an election to use WFMLA leave for the period of absence. This may result in a federal/Wisconsin difference in the use, and availability, of FMLA leave."

IRS Issues New Credit Form for Paid Family/Medical Leave

"The Employer Credit is available for years beginning after 2017 and before 2020, and ranges from 12.5% to 25% of wages paid to a qualifying employee while the employee is on family and medical leave. Employers that qualify may claim or elect not to claim the Employer Credit any time within three years from the due date of their return on either an original return or an amended return."

2018 ACA Reporting: Filing Extensions, Forms Changes, and Good Faith Compliance

"For the third consecutive year, the IRS has provided an automatic extension for furnishing Forms 1095 to employees and has extended the good faith compliance standards for ACA reporting.... Generally, the relief will apply to missing or incorrect information such as social security number or date of birth. However, the relief does not apply to a failure to file, or timely file, any reports."