Individuals who are 50 years old or older may make additional contributions to 401(k) plans, referred to as catch-up contributions.  Secure 2.0 included a requirement that starting January 1, 2024, only participants who earn $145,000 or less (as adjusted) in the previous year may make pre-tax contributions. Individuals who earned more than $145,000 in the…

The DOL recently issued a Final Rule that makes significant changes to contractor and subcontractor obligations on federal and federally-assisted construction projects.  Contractors who perform work under projects covered by the Davis-Bacon Act should become familiar with their new obligations.
We have summarized below some of the key provisions of the Final Rule.  They are…

Most of our readers are aware of the fact that the COVID era policy which allowed employers to remotely examine documentation provided by employees for completing the form I-9 ended as of July 31, 2023. All employers will now have until August 30, 2023 to physically examine the I-9 documentation presented by the employees who…

Effective July 1, 2023, Maryland became the 21st state to legalize recreational cannabis.  Individuals 21 and over may now purchase, possess, and use cannabis products without fear of criminal repercussions in the state.  Cultivation of no more than two plants is also permitted.  Because Maryland has a developed dispensary system for medical cannabis, progressing from…

In a unanimous decision, the U.S. Supreme Court recently clarified the circumstances under which an employer may deny a request for a religious accommodation under Title VII.  Specifically, in Groff v. DeJoy, the Court held that in order to justify denying a request, an employer must now demonstrate that granting a religious accommodation would result in…

In a 6-3 ruling, the U.S. Supreme Court in Students for Fair Admissions, Inc. v. President and Fellows of Harvard College all but banned the use of race as a factor in college admissions.  The majority opinion turned on the idea that race-based admissions violated the Equal Protection Clause of the U.S. Constitution. Twenty years…

On June 1, 2023, the United States Supreme Court held that a company could sue a union over intentional damage caused during a labor dispute. In Glacier Northwest v. International Brotherhood of Teamsters Loc. Union No. 174, a concrete company, Glacier Northwest, alleged that the Union intentionally destroyed company property during a strike. Specifically, Glacier claimed…