A forfeiture arises when a participant leaves before becoming fully vested in employer contributions. The unvested portion is forfeited from their account — and what happens next is governed by the plan document and by timing rules that plans breach routinely, usually by doing nothing.
When a Forfeiture Occurs
The plan document specifies the triggering point. Common approaches are forfeiture on distribution of the vested balance, or forfeiture after the participant incurs a
...When the Department of Labor's Wage and Hour Division (WHD) opens an investigation, payroll should notify management and counsel immediately, confirm the scope of the investigation, gather the requested records accurately, cooperate courteously, and provide what is requested — not more. Investigators review payroll and time records, interview employees, and meet with the employer at the end to explain any violations and back wages found. Preparation and accurate records decide most ...
Reasonable accommodation is defined by function, not by a list. An accommodation is reasonable if it enables a qualified individual with a disability to perform the essential functions of their job, or to enjoy equal terms and privileges of employment, without imposing undue hardship.
Examples are still useful, because employers frequently cannot picture what an accommodation looks like. These are grouped by the barrier they address.
Changes to the Physical
...An employer may require a fitness-for-duty certification before restoring an employee whose FMLA leave was for the employee's own serious health condition, but only under a uniformly applied policy for similarly situated employees, and only if it said so in the designation notice. The certification can address only the condition that caused the leave. It may be required to address the employee's ability to perform the job's essential functions if the employer supplied a list of those ...
The Pregnant Workers Fairness Act requires covered employers to provide reasonable accommodations for known limitations related to pregnancy, childbirth or related medical conditions. Its treatment of essential job functions is where it departs most sharply from the ADA — and where employers applying ADA reasoning get it wrong.
The Key Difference From the ADA
Under the ADA, an individual must be able to perform the essential functions of the job with or without reasonable
...COBRA obliges covered employers to offer continuation of group health coverage after certain events. The statute is not conceptually difficult; the risk lies almost entirely in notice obligations and deadlines, which are precise and strictly enforced.
Which Employers Are Covered
COBRA generally applies to group health plans maintained by employers with 20 or more employees on more than 50 percent of typical business days in the preceding calendar year. Both full and
...During FMLA leave, an employer must keep the employee's group health plan coverage in place on the same terms as if the employee had continued working, and the employee remains responsible for their usual share of the premium. On return, the employee is entitled to the same or an equivalent job and to have benefits restored without having to requalify. Benefits other than group health coverage follow the employer's rules for other types of leave.
The restoration rules themselves are ...
FMLA eligibility turns on three separate tests. An employee must satisfy all three, and each is measured in a specific way that is easy to apply loosely. Getting eligibility wrong in either direction creates exposure — denying leave to an eligible employee is interference, and granting FMLA-designated leave to an ineligible one can create entitlements the employer did not intend.
Test 1: Twelve Months of Employment
The employee must have been employed by the employer for at
...An employee returning from FMLA leave is entitled to the same or an equivalent job, but that right has defined exceptions. Restoration is not required when the job would have ended anyway (a layoff, a completed project or term), when a qualifying key employee's restoration would cause substantial and grievous economic injury, when the employee cannot perform an essential function of the job, when leave was obtained by fraud, or when the employee breaches a uniformly applied ...
The Fair Labor Standards Act requires employers to keep payroll records for at least three years and supplementary records — timecards, wage-rate tables, work schedules and records of additions to or deductions from wages — for at least two years. The records must be accurate, cover specific data for each non-exempt employee, and be available for inspection by the Department of Labor. No particular format or timekeeping system is required.
Who the Rules Apply To
Every
...Accommodation disputes are decided on paper. An employer that handled a request reasonably but recorded nothing will struggle to prove it, because the question in a failure-to-accommodate claim is rarely just whether the outcome was fair. It is whether the employer engaged with the employee in good faith and promptly, and that can only be shown from records made at the time.
This article gives you the three documents that carry most of that load: an ADA accommodation
The complaint came in Monday. By Thursday, the security camera system has overwritten last week's footage, the accused manager has "cleaned up" a chat channel, and three people have forwarded you the same email with their own comments added. None of that was done in bad faith, and all of it has made the investigation harder to defend.
Investigation evidence must be good enough for you to reach a sound conclusion, and handled well enough that an agency or court can
The FMLA gives employers real tools, not just obligations. An employer may require medical certification and, within limits, recertification; ask employees to schedule planned treatment to reduce disruption; temporarily transfer an employee on foreseeable intermittent leave; require paid leave to run concurrently; require status reports and a fitness-for-duty certification; and recover health premiums from an employee who does not return. Each right comes with conditions, and most FMLA ...
COBRA coverage lasts up to 18 months after a termination of employment or reduction in hours, up to 29 months when a qualified beneficiary is disabled and the disability extension applies, and up to 36 months after other qualifying events such as the employee's death, divorce or legal separation, or a child losing dependent status. These are maximums. Coverage can end sooner for nonpayment or another permitted reason, and a plan may choose to offer longer continuation than the law ...
Errors on a filed Form 941 are corrected on Form 941-X, not by filing an amended 941. The correction process has its own rules, and the most consequential choice — whether you are making an adjustment or a claim — determines how the correction is processed and whether interest applies.
When You Need Form 941-X
Use it to correct errors in reported wages, tips and other compensation; income tax withheld; Social Security and Medicare wages and taxes; and any
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