United States: Determination Of Employer "Pay Or Play" Assessment Under Affordable Care Act Cast Into Doubt Following Recent Court Split

As employers prepare to comply with the Affordable Care Act’s employer shared responsibility provision (or “Pay or Play” requirement) under Section 4980H of the Internal Revenue Code (the “Code”), two recent conflicting Court of Appeals decisions regarding the availability of the premium tax credit to purchase Marketplace / Exchange coverage could impact the Section 4980H’s employer assessment provision. 1 Section 4980H permits the Internal Revenue Service (“IRS”) to assess one of two payments on […]

By | October 18th, 2014 ||

United States: When The Unauthorized Practice Of Medicine And FMLA Fitness-For-Duty Certification Forms Collide

Although it has been more than two decades since Congress enacted the federal Family and Medical Leave Act (FMLA), many U.S. employers continue to grapple with the intricacies of its requirements. A recent decision from the Third Circuit (the federal appeals court for New Jersey, Delaware, Pennsylvania and the Virgin Islands) illustrates how a decision that might appear to be common sense from a practical standpoint may nevertheless violate the FMLA.  In this case, […]

By | October 17th, 2014 ||

United States: Conservative Kansas Joins The Liberal Ninth Circuit In Rejecting The Independent Contractor Classification Of Delivery Drivers

Last month we blogged about two Ninth Circuit opinions that deemed FedEx Ground drivers to be employees rather than independent contractors under California and Oregon law.  Last week the Kansas Supreme Court joined them, applying Kansas law to reach the same conclusion in Craig v. FedEx Ground System, Inc. (Oct 3, 2014).

While the Ninth Circuit tends to lean pro-employee in its decisions, Kansas is decidedly more conservative.  The Kansas Court’s decision, therefore, may prove […]

By | October 17th, 2014 ||