The materials in our Resources section are for informational purposes only, without any representation that they are accurate or complete. These publications do not constitute legal advice and do not create an attorney-client relationship between the reader and any other person, nor are they an offer to create such a relationship. These publications are current as of the date written, but laws change over time and vary from state to state. As a result, the information presented here may not be timely and/or appropriate for any state not specifically addressed in a publication. Consult an attorney if you have questions regarding the content of any publication.

Employee Benefits and Healthcare

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Posted on September 11, 2020

Part II of a 2 Part Series on Employee Benefits

For nonprofit employers, the IRS provides several retirement plan choices organizations can offer employees to attract and retain the best talent. Each alternative has differing levels of employer involvement, administration, opportunities for employees to defer compensation, and costs. This webcast will explore the different retirement plan options available to help you determine the best plan for your organization. This is the second webcast in a series on benefits.

Speaker: Leah Singleton, Thompson Hine LLP

View the webcast

View Part I of the Series: Executive and Deferred Compensation for Your Nonprofit Leaders

Posted on August 13, 2020

Last Spring, the Families First Coronavirus Response Act (FFCRA) created new provisions for childcare leave. 5 months later, with schools opening up virtually and in-person, employers may once again be wondering how FFCRA leave might apply to their employees. In this episode of the PBPA Podcast, Todd Stanton answers our questions about FFCRA childcare leave & school re-openings.

Listen to the podcast here

Posted on July 30, 2020

As the realities of managing employees during COVID-19 unfold, government agencies have recently provided more guidance for employers. This article breaks down new developments, including whether an employee returning from furlough may be eligible for FFCRA leave, new CDC return to work guidance and whether an employee has to visit a doctor in person before being eligible for FMLA leave.

Posted on April 16, 2020

This link to the Georgia Department of Labor website provides up-to-date information on how the Georgia DOL is managing unemployment claims, including the Federal Pandemic Unemployment Compensation program, which provides $600 in additional benefits per week to qualifying recipients of unemployment, and the Pandemic Unemployment Assistance, which will provide unemployment assistance to those who are not traditionally eligible for unemployment. Please be aware that employees of nonprofits that are not typically eligible for unemployment because their employer does not contribute to the unemployment system, such as nonprofit employers with fewer than 4 employees, may be eligible for benefits under the Pandemic Unemployment Assistance program.

Posted on March 24, 2020

Updated April 6, 2020
Please see this link for Frequently Asked Questions related to the new Family and Sick Leave obligations imposed by the Families First Coronavirus Response Act and other employment and benefits questions you may have as you are managing your workforce through this crisis. Please be aware that these FAQs have been updated to reflect additional guidance issued by the U.S. Department of Labor at the end of March 2020. Please contact your PBPA attorney if you have additional questions

Posted on March 19, 2020

The Families First Coronavirus Response Act (the “Act”) was signed into law on March 18, 2020 and goes into effect on April 2, 2020. This law is a financial aid package intended to address the Coronavirus outbreak. It includes several employment-related provisions that affect will employers with fewer than 500 employees, including nonprofits. Employers are required to provide family leave for public health emergencies and paid sick leave. Employers have 15 days to determine how they will comply with the Act and start implementing it. They will also need to provide notice to employees of these new requirements through postings and policies. While the Act provides the Department of Labor with the ability to issue regulations to exempt certain employers with fewer than 50 employees from the family leave requirements, please be aware that no such regulations have, as yet, been issued. See this new Legal Alert for more information.

Posted on March 19, 2020

Unfortunately, in this new world of the COVID-19 pandemic, many of our clients are being faced with the need to curtail operations, and either reduce employee hours or lay off employees. Here is a notice from the Georgia Department of Labor about a requirement for all Georgia Employers to file partial unemployment claims on behalf of employees working less than their regular hours due to the COVID-19 outbreak. An employer that fails to file a claim if an eligible reduction in hours or layoff occurs may be held responsible for repaying the agency for any benefits paid to employees.

Posted on February 27, 2020

SECURE 403(b) plans 1-20The Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) made numerous changes to retirement plans, many of which apply to 401(k) plans. However, many of those changes also apply to 403(b) plans of nonprofit organizations. This article highlights the SECURE Act provisions that may affect 403(b) plans and is intended to be read with “SECURE Act Highlights for Employers” (https://www.nelsonmullins.com/idea_exchange/alerts/Comp-and-Benefits-Brief/all/secure-act-highlights-for-employers). Discussion of any tax credits has been omitted on the assumption that nonprofits do not have taxable income that could be reduced by tax credits.

Posted on January 30, 2020

This article presents general guidelines for Georgia nonprofit organizations as of the date written and should not be construed as legal advice. Always consult an attorney to address your particular situation.

By Kathryn B. Solley, Nelson Mullins Riley and Scarborough, LLP

In the past, employers, including nonprofits, were prohibited from reimbursing employee health care premiums. With the institution of ICHRAs, which are explained in more detail below, beginning on January 1, 2020, employers are once again permitted to reimburse employees for health care premiums under certain circumstances.

What is an ICHRA?
ICHRA stands for Individual Coverage HRA or Health Reimbursement Account. Pronounced “Ick-rah”.

What does an ICHRA do?

An ICHRA allows an employer to reimburse employees for individual health insurance premiums on a tax-favored basis.

Which employees can be offered an ICHRA?

An ICHRA is offered only to employees who are not offered group health insurance; an employee cannot choose between an ICHRA or group health insurance.
If all employees are offered an ICHRA, the size of the employer does not matter.
However, employers are permitted to offer an ICHRA to one class of employees and a traditional group health plan to another class of employees. In that case, there is a minimum class size for those offered an ICHRA:

Total Number of Employees: Less than 100, Minimum Class Size: 10
Total Number of Employees: 100 – 200, Minimum Class Size: 10% of total employees
Total Number of Employees: More than 20 Minimum, Class Size: 20
(more…)

Posted on July 3, 2018

Nonprofits may be subject to the Family and Medical Leave Act (FMLA). This article is intended to provide a general overview of the FMLA. Topics covered in this article are:

    1. What is the FMLA?;
    2. Who qualifies as a “covered” employer and an eligible employee;
    3. Obligations of under the FMLA;
    4. Qualifying reasons for FMLA leave; and 5. What employers are prohibited from doing under the FMLA.