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The Paley Rothman Blog

Paley Rothman shares this library of resources with clients and friends of the firm to help them stay ahead of legal and business developments and trends. Here, you will find helpful tips and tools written by our attorneys. The information in the blogs and articles is not a substitute for legal advice and should not be relied on as such. Should you have any questions or want legal advice, please contact the attorney who wrote the blog or article.

Employment Law

IRS Delays ACA Employer Mandate for Some Employers

On February 10, 2014, the IRS and Department of Treasury issued its much anticipated final regulations on the implementation of the ACA’s employer shared responsibility provision (a.k.a. the “employer mandate”). To the surprise of most onlookers and the relief of many employers, the regulations include another delay of the mandate for employers with under 100 employees.

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Employment Law

Worker Misclassification Bill Re-Introduced in U.S. Senate

Congress is once again taking aim at addressing the misclassification of independent contractors. On November 12, Senator Bob Casey (D-PA) introduced the Payroll Fraud and Prevention Act (PFPA) of 2013 (S. 1687). The bill is essentially identical to one bearing the same name that was introduced in 2011, but on which no action was taken. The reintroduction of this bill should serve as a reminder to employers to review worker classifications for current employees and contractors and to carefully consider classifications and hiring policies for new hires.

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Retirement Plans

Windsor, DOMA and Qualified Retirement Plans

As we previously reported, on June 26, 2013, in the case of U.S. v. Windsor, the U.S. Supreme Court held that Section 3 of the Defense of Marriage Act (DOMA) – which defined “marriage” as “only a legal union between one man and one woman as husband and wife” and “spouse” as only “a person of the opposite sex who is a husband or a wife” – was unconstitutional under the Fifth Amendment.

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