Human Resources

A widely discussed but frequently misunderstood topic that is critical to a qualified plan’s operations and compliance is post-severance compensation. An incorrect interpretation could result in costly and/or time-consuming corrections – whether it’s resolved through an interaction with the Internal Revenue Service or through self-correction.

Employers have an affirmative legal obligation under federal and state employment discrimination laws to provide a workplace free from unlawful harassment. Not all harassment is illegal. Unlawful harassment is harassment on the basis of any protected characteristic, including race, color, sex, religion, disability, national origin, gender identity, sexual orientation, age, etc.

The use of artificial intelligence and algorithmic decision-making tools by employers in connection with employment matters, such as recruiting, hiring, evaluating productivity and performance, and monitoring employees, is becoming more prevalent.

Each request for a religious accommodation is fact-specific and requires an individual analysis. Discrimination based on religion is prohibited by federal and state law, including Title VII of the Civil Rights Act of 1964 and the Indiana Civil Rights Act. Title VII prohibits employers from discriminating because of religion in hiring, promotion, termination, compensation, or

The Americans with Disabilities Act is a federal statute that extends civil rights protection to persons who are considered disabled. Title I of the ADA, the employment section, applies to employers with 15 or more employees and makes it unlawful to discriminate against qualified individuals (job applicants and employees) on the basis of a disability (or perception of a disability) with regard to any aspect of employment. Retaliation and harassment are also prohibited.

What is a Safe Harbor 401(k) Plan?
A safe harbor 401(k) is a specific 401(k) retirement plan design that allows sponsoring employers to avoid certain compliance testing. Many aspects of 401(k) plans are subject to compliance testing to ensure that higher paid employees and owners don’t benefit from the plan disproportionately in comparison with the rank-and-file employees. Put another way, the plan’s provisions must not unduly discriminate in favor of owners and the highly paid.