Mandated Benefits 2009 Compliance Guide is a comprehensive and practical reference manual covering key federal regulatory issues that must be addressed by human resources (HR) managers, benefits specialists, and company executives in all industries. Frequent changes in employment laws, coupled with the need to recruit and retain top talent while simultaneously holding down costs, present these professionals with an array of challenges on a daily basis.

Mandated Benefits 2009 Compliance Guide helps take the guesswork out of managing employee benefits and human resources by clearly and concisely describing the essential requirements and administrative processes necessary to comply with each regulation. The Guide offers suggestions for protecting employers against the most common litigation threats and recommendations for handling various types of employee problems.

Throughout the Guide are numerous exhibits, useful checklists and forms, and do’s and don’ts. A list of HR audit questions at the beginning of each chapter serves as an aid in evaluating a company’s level of regulatory compliance.

It is critical that employers remember that any federal law regulating administration of employment, compensation, or employee benefits represents the minimum requirements for compliance. A state may pass legislation to modify a federal law and increase the benefit’s entitlement, but no state may reduce the entitlement to a benefit below the federal minimum.

If a company finds that the current administration for any benefit or employment requirement does not meet at least the federal law, the mismatch should be looked into promptly. There are significant fines and penalties associated with failure to comply with required employee benefits and human resources regulations.

Highlights of the 2009 Guide

The 2009 Compliance Guide contains the following major additions and revisions:
• Chapter 3 adds the definition of the regular rate of pay for non-exempt employees and new information on compensation for volunteers.
• Chapter 4 has been updated with recent case law on the classification of independent contractors.
• Chapter 5 contains (1) highlights of the Genetic Information Nondiscrimination Act (GINA); (2) information on ERISA requirements for bonding, plan administrators, written plan document and record retention; and (3) electronic notification for Medicare Part D Notices.
• Chapter 6 adds the definition and examples of supplemental excepted benefits under HIPAA.
• Chapter 7 includes additional information on covered employers, open enrollment and leaves of absence.
• Chapter 8 has been updated with new proposed and final regulations for the Pension Protection Act of 2006, as well as an entirely new section on fiduciary responsibilities.
• Chapter 10 adds new information on financial and retirement planning education.
• Chapter 11 has been updated with descriptions of partial day absences and exempt employee status and the Department of Labor’s description of a bona fide sick leave plan.
• Chapter 12 has added information on (1) dependent care flexible spending accounts; (2) the IRS definition of dependent; (3) definition of and rulings on medical care expenses; (4) the Heroes Earnings Assistance and Relief Tax Act of 2008 (HEART Act) exception to the use it or lose it rule; and (5) the requirement for plan sponsors to treat employee contributions to the health plan as plan assets. Additionally, the chapter contains new proposed and final guidance on Health Savings Accounts (HSAs), and final regulations on the coordination of retirees’ health care coverage with Medicare as a result of the final ruling on the Erie County and AARP v. EEOC cases.
• Chapter 14 has been updated to include information on the new proposed FMLA regulations and the new military family leave, including updates to the relevant forms in the chapter’s exhibits.
• Chapter 16 has been significantly revised for clarity. In addition, the Form I-9 section has been expanded and new sections on the government’s E-Verify program and on-boarding have been added.
• Chapter 18 contains new information on GINA, AAPs for veterans under VEVRAA, as amended and the Vets-100 report.
• Chapter 19 includes updated research on telecommuting.
• Chapter 20 has added information on GINA and recent case law involving the privacy of text messages.
• Chapter 22 has been updated with a new section on OSHA enforcement.
• Chapter 24 has been revised with updated information on social security mismatch letters, and the structure of employee files.
• Chapter 27 has been updated with information on the tax consequences of COLI policies and a correction program for nonqualified plans’ operational failures.