Tag Archives: California Labor & Employmet

COVID-19 and Retirement Plan Partial Terminations

Among the longer-term considerations for employer layoff and furlough decisions is the impact on a single employer pension, profit sharing, or 401(k) plan. In general, a 401(k) plan can sustain a partial termination when 20% of the participants in a given year are involuntarily terminated. 26 U.S.C. §411(d); Rev. Proc. 2007-43. Partial termination is a … Continue Reading

Individual Manager Liability for Wage and Hour Violations Comes to California

California is not known as the most employer-friendly state from a wage and hour perspective. However, unlike federal courts, California courts have thus far been reluctant to allow claims to proceed against individual managers, officers and directors. Effective January 1, 2016, those high-level employees may refer to that reluctance as “how it was in the … Continue Reading

Labor Contractor and Independent Contractor Issues

California has, for a variety of reasons, become a particularly hostile environment for alternative workforces over the past few years. The court decisions over the past year have been quite aggressive in attacking a variety of independent contractor models. As has been the case, the key items of focus are the control the service recipient … Continue Reading
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