United States: Higher Education Alert: NLRB Trend In Easing Unionization Continues With Recent Decision

The National Labor Relations Board issued a 3-2 decision last month in Pacific Lutheran University, 361 NLRB No. 157, in which it significantly modified the standards for determining: (1) whether college or university faculty members are managerial employees and thus not protected by the National Labor Relations Act; and (2) when the Board should decline to exercise jurisdiction over a college or university that claims to be a religious institution. (Proskauer had […]

By | January 13th, 2015 ||

United States: Employers Land In The Unions’ Cross Hairs

Effective April 14, 2015, the NLRB’s Ambush Elections rules go into effect. The purpose and effect of the rules is to shorten the period of time between when a union files a petition for an election and when the election takes place. The result is that, while a union may campaign furtively against an employer for an extended period of time, an employer will have only a small window of opportunity to respond. Make […]

By | January 13th, 2015 ||

United States: In-Plan Roth Rollovers And After-Tax Contributions: Maximizing Deferrals With Limited Future Tax Liability

Plan sponsors seeking to provide employees with the ability to make after-tax contributions to a 401(k) plan may be interested in adding, along with the common Roth contribution feature, non-Roth after-tax contribution and “in-plan Roth rollover” features to their 401(k) plans. These additional features would allow plan participants to save up to $53,000 (for 2015 and as reduced by matching and other employer contributions) annually with limited future tax liability.

By way of background, […]

By | January 12th, 2015 ||