2018 Articles

Briefing lessons from the Fourth Circuit’s decision to vacate award in withdrawal liability dispute By Douglas A. Darch & Alexis Hawley April 2018 Corporations that plan to acquire—or make a practice of acquiring—other entities with the intent of retaining part of the target and selling the remainder should heed the lessons of Penske Logistics LLC v. Teamsters Local 557.

Can taxes change one’s behavior? An editorial opinion By Hon. Julie-April Montgomery, (ret.) April 2018 Taxes are a vehicle for change for both the taxpayer and the government, but author Julie-April Montgomery argues that the changes are neither what government really anticipates or desires.

Conducting a Human Resources Audit: A Primer By Mark A. Spognardi June 2018 This primer should prove helpful to all employers that are committed to having solid and lawful employment and labor relations policies and practices.

Email: Why can’t I keep my free account? By Carl R. Draper April 2018 We have ethical obligations now to be competent at use of technology, and free e-mail has far fewer expectations of privacy and protection from the service provider than paid subscriptions.

FMLA FAQ: If an employee racks up both FMLA and unexcused absences, can she be terminated? By Jeff Nowak April 2018 The Court’s decision to dismiss the employee's FMLA claims was made easy because the employer was meticulous in documenting all of her absences.

HHS issues guidance on disposing of electronic devices and media By Chad DeGroot October 2018 The U.S. Department of Health and Human Services recently issued guidance on the proper decommission and disposal of electronic devices and media containing sensitive information.

Illinois celebrates 200 years of statehood in 2018 By Christine Zeman June 2018 A brief overview of Illinois' rich history.

IRS retirement plan limitations for 2018 By Bernard G. Peters June 2018 The IRS recently updated the retirement plan limitations for 2018, setting the deferral and catch-up contribution limits for 401(k), 403(b), and 457(b) plans.

IRS retirement plan limitations for 2019 By Bernard G. Peters December 2018 An overview of the updates to the Internal Revenue Service's retirement plan limitations, which sets forth the 2019 limits of the amounts that can be deferred under different retirement plans.

Meet my new dog, “M-1” By Brian T. Whitlock April 2018 Like most family dogs that patrol the base of the family dining room looking for table scraps that fall to the floor, a C corporation can accomplish a similar role, especially under the new tax law.

New Illinois law expands the rights of nursing mothers in the workplace By Wesley Covert October 2018 Effective August 2018, Illinois Public Act 100-1003 expanded protections for employees under the Nursing Mothers in the Workplace Act.

Pension plans, divorce, and participant death By Dorothy Voight October 2018 An outline of what happens when a pension plan participant dies before his divorce is final.

Plan’s failure to notify participant of deadline to file suit left limitations period unenforceable By Chad DeGroot December 2018 Failure to notify claimants of the limitations period and the date by which a lawsuit must be filed may render any such limitations period unenforceable and subject a plan to the applicable state statute of limitations on contract cases.

Proposed regulations expand use of health reimbursement arrangements By Steve Flores December 2018 The Department of the Treasury, the Department of Labor, and the Department of Health and Human Services jointly issued proposed rules that make changes regarding health reimbursement arrangements and other account-based group health plans.

Proxy voting for ERISA plan fiduciaries By Steven Flores October 2018 Employers who sponsor qualified retirement plans that are subject to the Employee Retirement Income Security Act often do not understand their obligations when a proxy vote solicitation arises.

Reminder: Secure Choice Savings Program is being rolled out in Illinois By Chad DeGroot December 2018 Illinois is implementing the Illinois Secure Choice Savings Program, under which private sector workers in Illinois who do not have access to an employer-sponsored retirement plan will be automatically enrolled in an IRA.

Restriction of venue in ERISA plans By William H. Mayer June 2018 Although the law is unsettled, there are strong arguments in favor of permitting a reasonable restriction of venue clause despite the U.S. Department of Labor's continued opposition.

Save the date for JMLS’ Symposium—Designing a Wellness Program April 2018 The John Marshall Law School Center for Tax Law and Employee Benefits will hold its 15th Annual Employee Benefits Symposium on April 20.

Setting boundaries when you engage a friend or relative as a client By Jennifer A. Haase June 2018 Taking on a friend or relative as a client can be tricky. Here are some suggestions for navigating this potential minefield.

Slow change at the top By Cindy G. Buys June 2018 Over the past decade, women have made strides in the legal profession. However, the numbers show that progress is slow.

The times, they are a changin’ By Emily A. Hansen April 2018 The national conversation regarding sexual misconduct has led to action and will lead to reform. What can you do? Raise your voice and encourage other women to speak up to stop sexual harassment.

Video surveillance dooms disabled status By Douglas Darch December 2018 A summary of O’Leary v. Aetna Life Insurance Co.