Nonprofit Report - September 2017
Parental Leave Laws & Working Parents
By: Tiffany Releford, Esq.
Originally published in Association Trends magazine.
It is no secret that working parents sometimes struggle to balance family obligations with work commitments. While federal law provides time off for working parents for the birth or adoption of a child, the time off is unpaid. U.S. laws have been slow to provide parents paid leave for the birth or adoption of a child; however, there is new hope. The first budget proposed by the current administration proposes paid parental leave for up to six weeks for mothers and fathers for the birth or adoption of a child. If adopted, this would be the first paid parental leave law in the United States. Even if the law is not passed, now is a good time to review your association’s policies to make your association attractive to working parents, as well as help improve productivity of current employees.
Most associations offer unpaid leave under the Family Medical Leave Act, which covers, among other things, unpaid time off for the birth and adoption of a child. However, some organizations do not have the requisite number of employees (i.e. 50 employees) to be covered by FMLA. For this reason, some states have adopted their own parental leave laws that apply to smaller employers and also allow paid time off for the birth or adoption of a child. For example, California, New Jersey, Rhode Island, Washington, New York and the District of Columbia all have adopted some form of paid family leave. Also, FMLA laws do not necessarily address all the hardships a working parent may face. Thus, some states have adopted small necessities leave laws that allow working parents to take time off to attend school activities, as well as medical and dental appointments for their children.
It is important to know what parental leave laws your state provides, as well as what your association’s policies are for working parents. Even if your state does not have parental leave laws, it does not mean your association cannot adopt policies recognizing the needs of working parents. For example, an association can adopt its own paid leave policy for maternity and paternity leave. In addition, associations can develop a policy that encourages working parents to attend child-related activities and policies that provide for telework or similar flexibly work arrangements. Furthermore, other additional benefits that assist working parents overcome hurdles they may face include subsidizing daycare costs, offering concierge services, allowing unlimited paid time off, and communicating the association’s commitment to family-friendly values. Studies show that such benefits and policies make for more productive employees, increase employee morale, and retention of employees.
One Toke Over The Line?
By: Eric Schlam, Esq.
Formerly Counsel with WTP, Eric recently joined IBTS - Institute for Building Technology and Safety as its General Counsel. We wish Eric the best at his new position.
Originally published by Association Trends magazine
"One has a moral responsibility to disobey unjust laws,” Martin Luther King Jr. once said. But what if there are two laws – one federal, and one state – that are on opposite sides of the legal spectrum? Which one is “unjust”? Which one should we “disobey”? That is the dilemma presently facing this nation where a majority of the states now permit the possession and use of marijuana for either recreational, or medical purposes; whereas, under federal law, it remains a crime.
This dichotomy has led to a number of litigated disputes, often in the employment context. The common scenario finds an employee in a state, which allows for medical marijuana usage, being terminated after failing a drug test by an employer with a zero-tolerance drug policy. The employee relies upon state legislation that allows the worker to possess and consume cannabis for recreational use, or a myriad of specified medical conditions. The employer, however, in direct contradiction to the state’s permissive use law, argues that marijuana remains classified by federal law as a Schedule 1 drug under the Controlled Substances Act (defined as having no legitimate medicinal purpose), and thus is illegal to use or possess in any amount. Invariably, courts rule consistent with the supremacy clause in Article VI of the U.S. Constitution, which mandates that where there is a conflict between state and federal law, the latter shall prevail.
So what is each party to do? Given the weight of the law is on the federal side despite the number of states allowing for some use of cannabis, the prudent course for employers, to protect the safety and well-being of the workplace, is to develop policies which acknowledge an employee may make their own lifestyle choices but such activity cannot interfere with job performance. The employer policy should also expressly forbid employees from reporting to work impaired, or possessing or consuming drugs and alcohol during working hours. Lastly, the policy should state that employees are subject to drug testing and those who refuse may be terminated, while those who fail are subject to disciplinary action, including and up to, termination. For the employee, the answer is profoundly contradictory – should they choose to engage in behavior state government allows, they not only run the risk of being terminated by a zero-tolerance employer, they may also be charged with a federal felony for the use and possession of marijuana.
Announcement
In light of Hurricanes Harvey and Irma, it is a good time to remind everyone that the IRS provides guidance on the tax implications of disaster relief. Here are some resources that you might find to be of interest:
- Disaster Relief: Providing Assistance Through Charitable Organizations (IRS Publication 3833). This publication covers forming new disaster assistance organizations, providing financial support to existing charitable organizations for disaster relief, and disaster relief provided by employers to their employees who have suffered losses due to a disaster.
- Employees may donate unused leave in the form of cash payments by their employers to relief organizations for Hurricane Harvey. (IRS Notice 2017-48)
- Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Harvey. The IRS relaxed procedural and administrative rules for retirement plan loans and hardship distributions to certain participants in 401(k), 403(b) and 457(b) plans. Retirement plans can provide this relief for participants who are victims of Hurricane Harvey or for certain family members who lived or worked inside the disaster area.
- Like Harvey, Retirement Plans Can Make Loans, Hardship Distributions to Victims of Hurricane Irma. The IRS announced that 401(k)s and similar employer-sponsored retirement plans can make loans and hardship distributions to victims of Hurricane Irma and members of their families.
If done correctly, disaster relief payments are not taxable income to the recipient.