On August 28, 2020, the IRS, in Notice 2020-65, issued guidance on the deferral of employee payroll tax obligations as originally described in the Trump Administration’s Memoranda dated August 8, 2020.  The Notice, two-and-one-quarter pages in length, answers the following questions.  What Taxes are Deferred?  Employers may, but are not required to, defer the employee portion of tax imposed on employees’ wages imposed by section 3101(a) (6.2 percent) and an equivalent amount under…

As COVID-19 continues to impact all aspects of our daily lives, schools are having to make decisions about implementing online learning resources and applications. These online learning resources not only allow teachers to hold classes through video conferencing but they also assist schools in maintaining social distancing guidelines. While implementing apps and new technologies could make schools more efficient, schools—especially those funded by Federal Funds—have to pay close attention to the Family Educational Rights and…

Labor Day weekend, sometimes referred to as the “unofficial end to summer,” is just around the corner, and with it comes another familiar sign that the transition to fall has begun: the start of a new school year. While the beginning of this particular school year is different for most, there is no doubt that children and parents across the state of Iowa are eager to get back to the school-day routine. With schools in…

In May and June, the U.S. Department of Labor’s Wage and Hour Division (WHD) published two Fair Labor Standards Act final rules addressing overtime pay. The first rule, published and effective on May 19, 2020, amended the FLSA overtime exemption for commissioned employees employed by retail or service establishments. This exemption is commonly known as the “inside sales exemption.” The second rule, published on June 8 and effective on Aug. 7 made changes to the…

On August 24, 2020 the DOL’s Wage and Hour Division issued Field Advisory Bulletin (FAB) 2020-5 “to clarify an employer’s obligation to track and pay for hours of compensable work by employees who are teleworking or otherwise working away from premises controlled by their employers.” The guidance responds to FLSA issues created by telework that have been exacerbated as a result of COVID-19, but it also applies to any remote work arrangement. The WHD last…

The headline of the article reads, “BuzzFeed Lays Off Nearly 70% of Furloughed Staff.” I scratched my nearly bald head. What was, what is, the status of that portion of the BuzzFeed staff? Over the course of the last half-century, I have had some very good labor and employment law mentors on both the management and labor sides of the table. They taught me to use employment law terms carefully and intentionally because…

The morning after the derecho storm devastated the Midwest, thousands of Iowa residents woke up to a sea of downed tree limbs splayed where their grassy lawns used to be. Some residents weren’t as lucky—scratching their heads while gazing up at an adjoining landowner’s hundred-year-old oak protruding out of their master bedroom. Who is responsible for the damage? Most likely it is the homeowner sustaining the damage. Generally, only in cases of the tree owner’s…