With the November 7 passage of Issue 2, effective December 7, 2023, Ohioans will be able to purchase and possess up to 2.5 ounces of cannabis and grow marijuana plants in their home. Ohio is the 24th state to allow
When a participant terminates employment without being fully vested in their qualified retirement plan account, the non-vested portion of the account is a “forfeiture.” While forfeitures are a common element of most retirement plans, many plan sponsors remain unclear on
Anyone responsible for the administration of a 401(k) retirement plan probably has a “to-do” list that never ends. For example, as soon as a plan administrator files the Annual Report Form 5500 for the prior year, it is time to
Open enrollment is rapidly approaching for employers with calendar-year employee benefit plans. Following are ten important issues for employers to consider for the 2024 open enrollment season:
Periodically, the EEOC (Equal Employment Opportunity Commission) lets us know what to watch out for. On September 21, the EEOC released its Strategic Enforcement Plan for years 2024-2028 (“SEP”), which tells us where the federal government is prioritizing its employment
Unfortunately, workplace injuries can occur anytime, even when employers take every possible precaution to prevent them. As most employers have experienced, implementing and enforcing safety rules and policies avoids workplace injuries. But what happens when an employee ignores or intentionally
Individuals responsible for 401(k) retirement or welfare plan decisions know that the plan document is the first place to look for guidance when deciding a difficult administration question, such as whether a participant is entitled to a benefit. A recent
On January 25, 2023, the United States Court of Appeals for the Sixth Circuit held that an employee’s notice of need for leave, regardless of whether the employee was ultimately entitled to the leave, was protected conduct under the Family
As the Supreme Court’s session was concluding, the Supreme Court issued Groff v. DeJoy, Postmaster General, No. 22-174 (June 29, 2023), an opinion that changes the employment landscape as it pertains to religious accommodations for employers and what actually
For some group health plan fiduciaries, there could be a storm brewing. Changes to the Employee Retirement Income Security Act of 1974 (“ERISA”), buried within the 5,593 pages of the Consolidated Appropriations Act, 2021 (“CAA”), create the possibility for a