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The IRS has announced plans to begin collection of payments due from employers for failure to meet the requirements of the Affordable Care Act (ACA) 4980H employer shared responsibility rules (often called the ACA employer mandate). The IRS recently updated its ACA FAQ page with new details about the process it plans to use to collect the employer payments. Applicable Large Employers (employers with 50 or more full-time equivalents) could see the IRS activity very soon. The FAQ states that the IRS plans to begin issuing letters in late 2017 for coverage offered during 2015.

As employers prepare for the third year of ACA-related reporting, new bipartisan legislation has been proposed that provides a glimmer of hope for the possibility that changes will be made to current IRS requirements. The Commonsense Reporting Act of 2017, introduced by Senators Portman (R-OH) and Warner (D-VA), would significantly simplify ACA-related employer reporting.

After a variety of stops and starts, the revised regulations and compliance deadlines for OSHA's final rule on respirable crystalline silica exposure have finally arrived. This briefing will provide an overview of the final rule's new requirements, common control measures and dust elimination best practices.

Many emerging businesses, especially those in the incubation stage of research and product development in technology and life sciences industries, have long favored paying their employees with a combination of equity incentives and cash. One popular method to entice employees to remain onboard and share in the success of the company is to offer restricted stock units in lieu of higher salaries.