Section 305 of SECURE 2.0 added rules for self-correcting a new category of retirement plan errors under the Employee Plans Compliance Resolution System (“ECPRS”).   Specifically, Section 305 allows an “eligible inadvertent failure” to be self-corrected at any time, even if the error is considered a “significant” operational error under EPCRS. Section 305 provides that the

Retirement plan administration mistakes require difficult conversations with participants, especially when the mistake involves an overpayment.  Changes in the law, specifically, SECURE 2.0 and IRS Notice 2024-77, give plan fiduciaries additional flexibility when addressing overpayments.
Overpayment of Matching Contributions
Consider the case of a 401(k) plan with an employer matching contribution on the first 6%

As we approach the holiday season, many employers consider giving employees a gift as a token of appreciation.  What employers may not consider is whether those gifts create taxable income to employees.
Although gifts are generally not taxable to the recipient, this general rule does not apply to gifts given by an employer to an

In employment discrimination cases, the parties often retain experts to opine about various aspects of the case. An expert may provide, for example, insight as to job performance issues or, in many instances, determine the nature and scope of an employee’s alleged damages. But can an expert determine if the employer’s conduct constituted “discrimination”? The

There’s glitter on the floor after the party
Girls carryin’ their shoes down in the lobby
Candle wax and Polaroids on the hardwood floor
You and me from the night before
-Taylor Swift, “New Year’s Day”
Glitter should be the only mess a company needs to clean up after a holiday party.
Holiday party season

With the 2024 election quickly approaching, employers should expect an increase in political conversation and activity in the workplace. It is essential during political seasons for both employers and employees to understand how to navigate political speech and activity to maintain positive working relationships and overall productivity.
Generally, public-sector employers have little flexibility to govern

Under Michigan’s Occupational Health and Safety Act (“MiOSHA”), employers may not “discharge an employee or in any manner discriminate against an employee because the employee filed a complaint” regarding the employer’s unsafe working conditions, among other things. MCL 408.1065(1). Any employee who “believes that he or she was discharged or otherwise discriminated against by a

Not so fast and not so final – for now. On August 20, 2024, U.S. District Judge Ada Brown in the U.S. District Court for the Northern District of Texas sided with a plaintiff group comprised of a limited liability company, a coalition of various business groups, and the U.S. Chamber of Commerce, and set