The complete guide to human resources and the law / 2009 ed.

Table Of Contents:
Preface

Part I: PAY PLANNING

Pay Planning

Introduction

Decision Factors in Setting Compensation

Benefits as an Element of Compensation

Avoiding Discriminationtr

Variable Pay

Wage and Hour Issues

Minimum Wage

Determining Who Is an ``Employee''

Staffing Arrangements

Size of the Contingent Workforce

Co-Employers

Applicable Tests

Benefits for Contingent Workers

Work Schedulin

Overtime and Overtime Planning

Vacations and Vacation Pay

Garnishments and Deductions for Support Orders

USERRA

Tax Aspects of Pay Planning

Introduction

The Compensation Deduction

Income Tax Withholding

FUTA Tax

Trust Fund Tax Compliance and the 100% Penalty

W-2 Forms

Tax Deposits

Transition to Electronic Filing

Bankruptcy Issues

The Interaction Between §§ 409A and 415

Bonuses and Severance Pay

Introduction

Bonuses

Severance Pay

Part II: PENSION LAW

Basic Pension Concepts

Introduction

Extent of Coverage

Effect of Demographics on Plans

Investment Factors

Defined Benefit/Defined Contribution

Other Plan Types

IRA/Qualified Plan Interface

Incidental Benefits

Structure of ERISA

Required Provisions for All Qualified Plans

Normal Retirement Age

Normal Retirement Benefit

Participation and Coverage

Vesting

Break-In-Service Rules

Plan Limits

Employee Contributions

Plan Loans

Employer's Deduction

Reversions

Forfeitures

Discrimination Testing

Leased Employees

Communicating with Employees

Fiduciary Duty

Bankruptcy Effects

Factors in Choosing a Plan Form

Strategies for Reducting Pension Costs

Defined Benefit Plans

Introduction

Benefit Limits

Benefit Forms for Defined Benefit Plans

Mortality Tables

Funding the Defined Benefit Plan

Benefit Accruals

Notices of Reduction of Benefit Accruals

PBGC Compliance

Reportable Events

Special Rules for At-Risk Plans

Defined Contribution and 401(k) Plans

Introduction

Defined Contribution Plans

New Comparability Plans

401(k) Plans

401(k) Antidiscrimination Rules

Distributions from the 401(k) Plan

Administration of the 401(k) Plan

Investment Advice for Participants

401(k) Plans Respond to the Economy

Cash Balance Plans

Introduction

Cash Balance Plans: Pros and Cons

``Whipsaw'' and Financial Factors

Case Law on Cash Balance Plans

The Conversion Process

December 2002 Regulations: Proposal and Withdrawal

Cash Balance Plans Under the PPA

Nonqualified Plans

Introduction

Taxation of Nonqualified Plans

Prohibited Transactions and Corrections

Early Retirement and Retiree Health Benefits

Introduction

ADEA Issues of Early Retirement Incentives

Disclosures to Employees

EEOC Manual on Early Retirement Incentives

ERISA Issues

Phased Retirement

Retiree Health Benefits: Introduction

The Right to Alter or Terminate Retiree Health Benefits

Tax Issues for Retiree Health Benefits

MPDIMA and the Medicare Interface

SOP 92-6 Reports

Implications of the Employer's Bankruptcy

401(h) Plans

Part III: PENSION PLAN ADMINISTRATION

Adopting and Administering a Plan

Introduction

Determination Letters

Prototype and Master Plans

Routine Tax Compliance

ERISA Compliance Issues

Communications With Employees and Regulators

Introduction

Summary Plan Description (SPD)

Summary Annual Report (SAR)

Individual Account Plan Disclosures

Notices of Reduction of Benefit Accruals

Other Notices and Disclosures

Disclosure on Request

Electronic Communications

Disclosure of Documents to the DOL and PBGC

Form 5500

Plan Distributions

Introduction

Cashout

Lump Sums

Anti-Alienation Rule

QJSA/QOSA Payments

Post-Death Payments

The Required Beginning Date

Divorce-Related Orders

Reduction of Benefit Forms

Rollovers

Withholding

Plan Loans as Deemed Distributions

Processing And Reviewing Claims and Appeals

Introduction

Third-Party Administrator (TPAs)

Health Plan Claims

HIPAA EDI Standards

Case Law on Claims

The Standard of Review

Case Law on Claims Procedural Issues

Amending a Plan

Introduction

Flexibility Through Amendment

Change in Plan Year

Reduction in Forms of Distribution

EGTRRA and PPA Conforming Amendments

ERISA 204(h) Notice

Amendments to a Bankrupt Sponsor's Plan

Issues Highlighted by the IRS

Enforcement and Compliance Issues For Qualified Plans

Introduction

Who Is a Fiduciary?

Fiduciary Duties

Duties of the Trustee

The Employer's Role

Investment Managers

Duty to Disclose

Penalties for Fiduciary Breach

ERISA § 502

ERISA § 510

Other Enforcement Issues

Liability of Co-Fiduciaries

Bonding

Indemnification

Prohibited Transactions

Payment of Plan Expenses

Service Providers

ERISA Litigation

Correction Programs

Effect of Corporate Transitions on Pension and Benefit Plans

Introduction

Choice of Form

The Anticutback Rule

Notice of Reduction of Benefits

The Minimum Participation Rule

In-Service Distributions and Rehiring

Tax Issues

The PBGC Early Warning Program

Stock Options

Corporate Culture and HR's Role in Transition Planning

Plan Termination

Introduction

Termination Types

The PBGC's Role

Involuntary Termination

Plan Reversions

Effect on Benefits

Reporting and Compliance

Payment of Expenses

Part IV: BENEFIT PLANS

Employee Group Health Plans (EGHPs)

Introdcution

The Health Care Landscape

Benefits Mandates

Dental Plans

Prescription Drug Coverage

Domestic Partner Benefits, Civil Unions, and Same-Sex Marriage

Tax Issues in EGHPS

Health and Genetic-Based Discrimination

Health Savings Accounts (HSAs) and Archer MSAs

Medical Expense Reimbursement Plans

Flexible Spending Accounts (FSAs)

EGHP Structures

Managed Care

Employer Liability for HMO Actions

Labor Law Issues in the EGHP

Qualified Medical Child Support Orders (QMCSOs)

The Employer's Right of Subrogation

Defined Contributions, CDHP, and HRA Plans

Health Insurance Continuation and Portability (Cobra and Hipaa)

Introduction

COBRA Continuation Coverage

COBRA and the FMLA

COBRA Notice

Health Insurance Portability

Disability Plans

Introduction

Employment-Based Plans

State Mandates

Compliance Issues

Case Law on ``Total Disability''

Effect of Plan Amendments

Claims Procedures and the Standard of Review

Appeals of Claim Denials

Insurance Fringe Benefits

Introduction

Life Insurance Fringe Benefits

Long-Term Care Insurance Plans

Other Fringe Benefits

Introduction

Stock Options

Cafeteria Plans

Education Assistance

Employee Assistance Programs (EAPs)

Miscellaneous Fringes

Voluntary Employee Benefit Associations (VEBAs)

Fringe Benefit Plans: Tax Compliance

ERISA Regulation of Welfare Benefit Plans

Part V: THE HR FUNCTION

Hiring and Recruitment

Introduction

Productive Hiring

Analyzing Job Requirements

Recruitment

Search Firms

Job Applications

Establishing Terms and Conditions

Reference Checks

Nondiscriminatory Hiring

Pre-Employment Testing

Immigration Issues

ADA Compliance in Hiring

Credit Reporting in the Hiring Process

Recordkeeping

Introduction

OSHA Records

Title VII Recordkeeping and Notice Requirements

FMLA Records

Immigration Records

Employment Tax Records

Unemployment Insurance Records

Record-Retention Requirements

Corporate Communications

Introduction

Employment Contracts

Employee Handbooks

Work Rules

Systems of Progressive Discipline

Employee Evaluations

Mandatory Predispute Arbitration Provisions

Defamation

Privileged Statements

Duty to Communicate

Responses to Reference Checks

Negotiated Resignations

Releases

Sarbanes-Oxley Notices

Privacy Issues

Introduction

Polygraph Testing

Drug Use in the Workplace

Criminal Record and Credit Checks

Genetic Testing

Searches and Surveillance

HIPAA Privacy Rules

The Role of the Computer in HR

Introduction

Internet Research

Recruiting Via the Internet

Benefits Management Online

Legal Implications of E-Mail

Federal Rules on Digital Communications

Work-Family Issues

Introduction

Employer-Provided Day Care

Breast Feeding in the Workplace

Adoption Assistance

Corporate Elder Care Activities

The Corporate Elder Care Role

Dependent Care Assistance Plans

Diversity in the Workplace

Introduction

The Glass Ceiling

Diversity Training

Diversity Audits

English-Only Rules

Promoting Diversity

Part VI: EMPLOYEE RELATIONS

Labor Law

Introduction

Sources of Labor Law

Employee Status

Elections, Certification, and Recognition

The Appropriate Bargaining Unit

Union Security

The Collective Bargaining Process

Elections After Certification

Strikes

The WARN Act

Labor Law Issues of Shared Liability

Employer Domination

NLRB Jurisdiction

Labor Law Implications of Bankruptcy Filings

Occupational Safety and Health

Introduction

OSHA Powers

OSHA Regulations

Controlling Physical Hazards

Controlling Exposure to Hazardous Conditions

Ergonomics

Variances

Division of Responsibility

OSHA Enforcement

OSHA Citations

OSHA Appeals

Abatement

OSHA Consultation

Voluntary Programs

Unemployment Insurance

Introduction

Eligibility for Benefits

Calculation of Benefits

Experience Rating

Administration and Appeals

FUTA Compliance

Worker's Compensation

Introduction

Classification of Benefits

WC Exclusivity

Alternatives for Insuring WC

Setting the WC Premium

Ban on Retaliation

Administration of WC

WC in Relation to Other Systems

Techniques for Lowering Comp Costs

Part VII: SUBSTANTIVE LAWS AGAINST DISCRIMINATION

Title VII

Introduction

Treatment/Impact

Title VII Coverage

Exceptions to Title VII Coverage

Racial Discrimination

Sex Discrimination

Religious Discrimination and Reasonable Accommodation

Retaliation

Sexual Harassment

Introduction

The Employer's Burden

Appropriate Employer Responses

Hostile Work Environment Harassment

Same-Sex Harassment

Orientation and Perceived Orientation

Wrongful Discharge Claims

Damage Issues

Liability of Individuals

Interaction with Other Statutes

Americans with Disabilities Act (ADA)

Introduction

Reach and Range of ADA Title I

Forbidden Discrimination

Defining ``Disability''

Reasonable Accommodation

Defenses

``Regarded As'' Liability

Disability and the Benefit Plan

Questions and Medical Tests

Interaction with Other Statutes

ADA Enforcement

The ADA Prima Facie Case

Damages

Arbitration of ADA Claims

Age Discrimination in Employment Act

Introduction

ADEA Exceptions

Forbidden Practices

Implications for Benefit Plans

Health Benefits

Proving the ADEA Case

Waivers of ADEA Rights

The Family and Medical Leave Act (FMLA)

Introduction

FMLA Eligibility Issues

When Leave Is Available

The Employer's Obligation

Intermittent Leave

Relating FMLA Leave to Other Leave

Notifying the Employer

Certification of Health Care Leave

Disclosure to Employees

Administrative Requirements

FMLA Enforcement

Part VIII: PROCEDURE FOR HANDLING DISCRIMINATION CHARGES

Wrongful Termination and At-Will Employment

Introduction

Employee Tenure

Promissory Estoppel

Public Policy

Preemption Arguments

Arbitration and ADR

Introduction

Grievances and Discipline

Mediation

Arbitration vs. Litigation

Labor Arbitration

Arbitration of Employment Discrimination Claims

Mandatory Predispute Arbitration Clauses

Factors that Promote ADR Success

EEOC And State Enforcement of Antidiscrimination Laws

Introduction

EEOC ADR

Title VII Enforcement

EEOC Investigation

ADEA Enforcement

The Federal-State Relationship

Discrimination Suits by Employees: Procedural Issues

Introduction

Causes of Action

Statistics About Charges and Results

Title VII Procedure

Timing Requirements

Class Actions

The Discrimination Complaint

Meeting Burdens

Retaliation Charges

Title VII Litigation

ADEA Suits

Title VII Remedies

Settlement of a Discrimination Suit

Insurance Coverage for Claims Against the Employer

Introduction

Commercial General Liability

Occurrences and the Problem of Intention

Employment Practices Liability Insurance

Other Insurance

Duty of the Insurance Contract

Questions of Timing

Fiduciary Liability Insurance

Index