Matthew D. Stokely

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...

Read MoreRead More

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...

Read MoreRead More

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...

Read MoreRead More

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...

Read MoreRead More

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...

Read MoreRead More

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...

Read MoreRead More

On June 5, 2017, the U.S. Supreme Court decided Advocate Health Care Network v. Stapleton, No. 16-74, resolving the question of whether church-affiliated hospitals’ employee defined-benefit pension plans qualify for the ERISA church plan exemption, despite those plans not having been originally “established” by a...

Read MoreRead More