Coolidge Wall Co., L.P.A.
Phone : 937-608-9464 | Toll Free : 877-422-0702

Recent Blog Posts

Doing Business in Canada

In 2015, Canada's Gross Domestic Product in US Dollars was approximately $1.6 Trillion and the population of Canada was approximately 36 Million. With a shared border, a common language (in the west) and historically positive relations, Canada could represent a fertile trading ground for United States-based companies.

While the country is contiguous and friendly, there are many factors which must be taken into consideration before launching a commercial endeavor with our fellow North Americans.

USCIS Requires Employers to Use New I-9 Form Beginning January 22, 2017

In November 2016, the U.S. Citizenship and Immigration Services (USCIS) released a new Form I-9 for all employers to use when hiring new employees. Starting January 22, 2017, all employers must use this new Form I-9, which has been referenced as a "smart" form because it can be filled out online and includes drop-down menus, hover text with instructions, and error messages. Failure to use the new Form I-9 beginning January 22, 2017, may result in civil fines.

The 21st Century Cures Act Allows Small Employer Standalone HRAs

On December 13, 2016, President Obama signed the 21st Century Cures Act. Title XVIII of the Act overturns a portion of ACA regulations (IRS Notice 2013-54) that prohibits employers from offering employees standalone health reimbursement arrangements (i.e., HRAs that are not integrated with a group health plan). This change will allow eligible small employers the opportunity to contribute money to HRA accounts of their employees that can be used to pay health insurance premiums as well as deductibles, copayments, and other out-of-pocket medical expenses.

Wage-Hour Update: Latest on Salary-Exempt Status Litigation

In our blog entry dated November 23, 2016, Coolidge Wall announced that a federal judge in Texas had issued an injunction halting the Department of Labor's new wage and hour regulations from being implemented on December 1, 2016, as anticipated. These amended regulations purported to increase the threshold salary requirement for most exempt positions from $455 to $913 per week, which would have impacted more than an estimated four million workers throughout the country. Many employers were poised to implement changes in compliance with the amendments, and others had already implemented such changes in advance of the effective date.

Corporate Landlords: Why You Must Have an Attorney File and Handle Your Eviction Actions

The statute governing forcible entry and detainer claims, often referred to as evictions, allows landlords to file complaints against their tenants for a number of different reasons, including breaching a lease agreement, failing to pay rent, or engaging in illegal drug activity. If the landlord is a corporation, that corporation is required to be represented by an attorney in filing complaints for eviction and appearing before the Court. Non-lawyers are not permitted to file legal papers or represent the interests of a corporation before a Court except under very limited circumstances which do not apply to eviction actions. See http://www.coollaw.com/blog/2016/09/claim-limits-in-ohio-small-claims-court-increase-to-6000--.shtml.

Did You Miss the Retirement Plan Restatement Deadline?

By April 30, 2016, profit sharing, 401(k), and money purchase pension plans using pre-approved IRS documents were required to restate their plans to comply with the Pension Protection Act of 2006. If an employer finds this year end that the company's plan was not timely restated, the error can be corrected with the IRS. More importantly, if the error is found and corrected before April 30, 2017, the IRS fee to correct the error is reduced.

"Blacklisting" Reporting Requirements for Federal Contractors

On August 24, 2016, the federal government published the Federal Acquisition Regulatory Council's Final Rule and the Department of Labor's (DOL) Final Guidance implementing President Obama's July 2014 Fair Pay and Safe Workplaces Executive Order 13673. The Final Rule and Guidance imposes numerous and substantial burdens on federal contractors.

IRS Extends Due Date for Furnishing Individual Reporting Statements under the Affordable Care Act

On November 18th, the Internal Revenue Service issued Notice 2016-70 which:

  • Extends by 30 days the deadline for providing to employees the 2016 Forms 1095-B (Health Coverage) and 1095-C (Employer-Provided Health Insurance Offer and Coverage) from January 31, 2017 to March 2, 2017; and
  • Extends certain good faith transition relief from penalties that apply to the 2016 ACA information reporting requirements.

An Overview of New Statute Regarding Disputes Alleging Denial of Access to Public Records

On September 28, 2016, Ohio Revised Code Section 2743.75 went into effect, which gives the Court of Claims exclusive and sole jurisdiction over disputes alleging denial of access to public records. This Section gives aggrieved individuals an alternative to filing a mandamus action if their public records request is denied.

HALTED! Court Stops DOL Overtime Rules From Taking Effect

In a somewhat surprising and certainly controversial move, a federal court in Texas has issued a preliminary injunction stopping for the time being the DOL's overtime rules from taking effect on December 1, 2016, as originally contemplated. Moreover, the court's order applies to all employers on a nationwide basis.