Matthew D. Stokely

On September 24, 2019, the U.S. Department of Labor announced a final rule to make 1.3 million American workers newly eligible for overtime pay.  The new rule will take effect on January 1, 2020. The final rule updates the earnings thresholds necessary to exempt executive, administrative...

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On January 25, 2019, in SuperShuttle DFW, Inc., 367 NLRB No. 75 (2019) (“SuperShuttle”), the National Labor Relations Board (“NLRB”) affirmed the common law test for determining whether workers are independent contractors under the National Labor Relations Act (“NLRA”). Section 2(3) of the NLRA excludes...

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If you are an employer with at least 100 employees, or a federal contractor with at least 50 employees, you are likely aware that you are required to submit an annual Employer Information Report known as the “EEO-1.”  Due to the partial government shutdown which...

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On December 14, in Texas v. United States, a District Court judge in the Northern District of Texas held that the Affordable Care Act (“ACA”) violates the United States Constitution. Where does this leave employers who have over 50 employees and are providing health coverage...

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By Kristina E. Curry On May 21, 2018, the U.S. Supreme Court upheld employment arbitration agreements which prohibit employee class and collective actions.  Epic Systems Corporation v. Lewis No. 16-285, involved three consolidated cases where former employees attempted to make claims under the Fair Labor Standards...

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In a recent Chief Counsel Advice (CCA), the IRS concluded that an employer who misclassified employees as independent contractors could offset FICA taxes owed by the employer with self-employment taxes paid by the workers. Where workers are properly classified as employees, the employer is liable for...

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Under the Affordable Care Act, a 40% excise tax, often referred to as a “Cadillac tax”, was originally scheduled to apply for tax years beginning after 2017.   This Cadillac tax was to be levied on the “excess benefit” provided to an employee by an employer-sponsored...

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One of my clients recently contacted my office and advised that his Company had received a Notice from IRS regarding calculation of the Employer Shared Responsibility Payment (ESRP).  According to the letter, the IRS had determined that the Company was an Applicable Large Employer (as...

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