Public agency employers in California are facing increasing pressure to offer competitive, flexible, and legally compliant employee benefits. But there is one foundational document many agencies still overlook or perhaps do not fully understand—the Section 125 cafeteria plan. Without it, certain popular and tax-advantaged benefits cannot be offered, and agencies may inadvertently run afoul of
Since the 2018 United States Supreme Court decision in Janus v. AFSCME prohibited public sector labor unions from charging agency fees to non-members, public sector labor unions have sought methods to incentivize union membership. For example, the state legislature recently amended the Meyers Milias Brown Act permitting labor unions who represent public safety officers to
The COVID-19 pandemic has changed the work environment in many ways, including a significant impact on employer-sponsored health benefits. The past year has resulted in changes to how frequently individuals visit the doctor (or do not visit the doctor), purchase eligible medical expenses, and need dependent care. In response to the pandemic, the IRS, Congress,