In This Issue

TAX NEWS

The Economic Stimulus Act of 2008

Tips for Tax Filers on Economic Stimulus Payments

IRS.gov provides highlights of the economic stimulus package here .

Combat Pay Can Count toward Economic Stimulus Payment Eligibility

2008 Economic Stimulus Act Provides Tax Benefits to Businesses

Revenue Ruling 2008-13 provides guidance for identifying performance-based compensation for purposes of §162(m)

The Alternative Minimum Tax (AMT). [IRS News release IR-2008-19]. For more information, see Alternative Minimum Tax -- How It Affects Filing Season 2008 .

Some taxpayers may be sending their tax returns to a different service center than last year. See news release IR-2008-15 .

The redesign of the Form W-2 may cause some processing delays with the Social Security Administration. For details, go to IRS.gov .

Tax Calendar for Small Businesses and the Self-Employed. View it online, import it to your computer or order free print copies here.

LABOR NEWS

Revisions to FMLA Regulations [Jackson Lewis]

U.S. Labor Department announces FY 2007 enforcement results for the Employee Benefits Security Administration - Monetary results at $1.5 billion with 115 criminal indictments.

DOL announces record-breaking FY 2007 federal contract worker wage recoveries - A fact sheet is available at dol.gov/esa/ofccp .

DOL proposes civil penalty rules under the Pension Protection Act

DOL proposes regs to increase disclosure of fees and conflict of interests affecting 401(k) and other employee benefit plans

DOL and OSHA News

NLRB Regional News

Department of Labor Proposal to Clarify FMLA Rules for Workers, Employers and Military Families

Department to update regulations and implement new FMLA leave law for military caregivers

The U.S. Department of Labor published a proposal on Feb. 11 to update its regulations under the 15-year-old Family and Medical Leave Act (FMLA) -- a measure that will help workers and their employers better understand their rights and responsibilities, and speed the implementation of a new law that expands FMLA coverage for certain military family members.

"This proposal preserves workers' family and medical leave rights while improving the administration of FMLA by fostering better communication in the workplace," said Victoria A. Lipnic, assistant secretary for the Employment Standards Administration. "It also implements a law President Bush recently signed to extend family and medical leave to families of America's soldiers who are suffering serious illness or injury."

Proposed changes include increased notice obligations for employers so that employees will better understand their FMLA rights, while revising the employee notice rules to minimize workplace disruptions due to unscheduled FMLA absences. The proposal also contains technical changes to reflect decisions by the Supreme Court and lower courts. A new section addresses recently enacted legislation to expand the FMLA entitlement to 26 workweeks for certain military family members caring for a service member with a serious illness or injury.

For further information about the FMLA and the proposed regulations, visit the Wage and Hour Division's Web site at www.wagehour.dol.gov.

[ESA News Release, Number: 08-0198-NAT, 02/08/2008]

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Tips For Last-Minute Tax Filers

Some tips for those still working on their paper tax forms:

• Consider filing electronically instead of using paper tax forms
• Put all required Social Security numbers on the return
• Double-check your figures
• Sign your form
• Attach all required schedules
• Send your return or request an extension by the April filing deadline

Helpful Links for last-minute filers:

• Form 9465, Installment Agreement Request (PDF 100K )
• Form 1040-V, Payment Voucher (PDF 47K )
• Form 4868, Application for Automatic Extension of Time to File U.S. Individual Income Tax Return (PDF 50K )
• Tips for Tax Filers on Economic Stimulus Payments
• Official Payments Corporation
• Link2Gov

IRS has $1.2 Billion for People Who Have Not Filed a 2004 Tax Return . IR-2008-46, March 19, 2008 -- To collect the money, a tax return for 2004 must be filed with the IRS by no later than Tuesday, April 15, 2008.

Already Filed Your Return?

Here's How to Check on Your Tax Refund

If you already filed your federal tax return and are due a refund, you have several options for checking on the status of your refund.

One way is to use "Where's My Refund?" an interactive tool on the IRS Web site at IRS.gov. Simple online instructions guide taxpayers through a process that checks the status of their refund after they provide identifying information shown on their tax return:

• Where's My Refund?
• ¿Dónde está mi reembolso?

See more tips, forms efile info and instructions at 1040 Central at IRS.gov .

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Department of Labor Proposes Rules to Modernize H-2A Program

DOL's Employment and Training Administration (ETA) and Employment Standards Administrations (ESA) jointly proposed rules to modernize the H-2A program for employing foreign workers in temporary or seasonal agricultural jobs.

"This issue must be addressed now, or our country will see eroding competitiveness in its agricultural sector, crops being left to rot in the fields, and increasing shifting of domestic food production to overseas," said Secretary of Labor Elaine L. Chao. "These proposed changes to the H-2A program will provide farmers with an orderly and timely flow of legal workers and increase protections for both U.S. and foreign workers."

This package of proposed changes follows the administration's announcement that the Labor Department would review the program's current regulations, most of which have not been updated in more than 20 years, and propose changes to provide the nation's farmers with an orderly and timely flow of legal workers while protecting the rights of both U.S. and H-2A workers.

During this review, the department identified a number of practices that have contributed to making the program difficult to use. Currently, only a little more than 75,000 workers participate in the H-2A program, while there are an estimated 600,000 to 800,000 illegal immigrant workers on America's farms.

The proposed changes will modernize the broken H-2A program so that it can serve its intended purpose of providing farm employers with a legal means to hire agricultural workers when no U.S. workers can be found. The methodology for calculating wages for H-2A workers would be revised to better reflect wages by locality, occupation and skill level. More precisely tailoring H-2A wages to the condition of local labor markets will better protect the wages and working conditions of U.S. workers.

To improve protections for domestic workers, changes are proposed that would increase the length of time employers would be required to recruit for domestic workers before they are permitted to apply for H-2A workers. Additionally, new tools and enhanced penalties to ensure employer compliance with the H-2A program are being proposed. Those enhanced tools would include audits, revocation of certifications, increased debarment authority and substantial increases in fines, up to $100,000 for violations resulting in serious injury or death of a worker.

The proposed rule is available on the department's www.doleta.gov Web site and will be officially published in the Federal Register.

[ETA News Release Number: 08-0181-NAT , 02/06/2008]

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Department of Labor Safe Harbor Rule for Employee Contributions to Small Pension and Welfare Plans

The DOL has announced a proposed rule to provide greater protection for employee contributions deposited to pension and welfare benefit plans with fewer than 100 participants by proposing a safe harbor period of seven business days following receipt or withholding by employers.

"Our proposal will protect workers by encouraging employers to deposit participant contributions to small pension and welfare plans in a timely manner," said Assistant Secretary of Labor for the Employee Benefits Security Administration Bradford P. Campbell. "It also will provide employers with a higher degree of compliance certainty."

Under the current rules, employers of all sizes must transmit employee contributions to pension plans as soon as they can reasonably be segregated from the general assets of the employer, but no later than the 15th business day of the month following the month in which contributions are received or withheld by the employer. The latest date for forwarding participant contributions to health plans is 90 days from the date on which such amounts are received or withheld by the employer.

The proposed rule would amend the participant contribution rules by creating a safe harbor period under which participant contributions to a small plan will be deemed to be made in compliance with the law if those amounts are deposited with the plan within seven business days of receipt or withholding.

Before the effective date of the final regulation, the department will not assert a violation of the Employee Retirement Income Security Act regarding participant contributions where such contributions are deposited with small plans within the seven business day safe harbor period.

In addition, the department requests information and data regarding a possible safe harbor for plans with 100 or more participants to enable it to evaluate the current contribution practices of these large employers.

For additional information, see www.regulations.gov or EBSA News Release Number: 08-0269-NAT .

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