News + Insights

A Short Refresher On Discrete Legal Issues During Natural Disasters

Written By William A. Oden, III and Genesis E. Torres

As they say, an ounce of prevention is worth a pound of cure.  In that spirit, what follows are certain pay and leave issues employers may confront during times of natural disaster – all of which are better to …

Closely Held Businesses: You Make the Plan, or a Plan Will Be Made For You

Written By Merrill G. Jones, II and Zachary F. Lamb

Who is the Better Planner for Your Affairs: You or the State? Planning for the succession of a closely held business is a lot like making a will. An individual has the opportunity to make a will that directs how the indiv…

OSHA Issues Long-Awaited COVID-19 "Emergency Temporary Standard"

Written By S. McKinley Gray, III and Grant B. Osborne

Good (and Not So Good) Things Come to Those Who Wait Yesterday, the Occupational Safety and Health Administration ("OSHA") of the U.S. Department of Labor ("DOL"), at long last, issued an "Interim final rule" regarding th…

Employers: Here's Your "Quick Hitter Guide" for the American Rescue Plan Act's Impact on COBRA and FFCRA

Written By Grant B. Osborne and Devon D. Williams

The American Rescue Plan Act of 2021 (ARPA), signed into law on March 11, 2021, includes a whole host of requirements and provisions impacting private employers, their employees, and the benefit plans they offer. Here is …

Employers Ask, "How Do I Get My Workers Back to the Workplace?"

Written By X. Lightfoot and William A. Oden, III

More than half of the states have started to lift restrictions to re-open businesses or have similar plans to re-open in the next few weeks.  This mass re-opening, coupled with the fact that some employees at home ar…

COVID-19 and Benefits: "Now, a Word from Your HR Director"

By now, most employers have been inundated with information on the CARES Act, which was recently passed in an attempt to stimulate the U.S. economy in light of the COVID-19 pandemic.  However, you may not know that t…

Enhanced Unemployment Assistance Under the CARES Act

Written By William S. Durr

As the pandemic rages on, the number of North Carolina workers applying for unemployment benefits is staggering.  Between March 16, 2020 and the end of the day on March 25, 2020, the N.C. Division of Unemployment Sec…

Contagion II: MORE Practical Advice for NC Employers Wrestling with COVID-19

Written By Grant B. Osborne

We wrote just four days ago that the world seems to have shifted beneath our feet – to have become alien and dangerous. That, in recent days, hasn’t become less true. For employers, it has also become far more…

March 31 Deadline to Amend 403(b) Retirement Plans Approaches

Written By Steven B. Long

Employer sponsors of 403(b) retirement plans have until March 31, 2020, to amend their plan documents to comply with Internal Revenue Service (IRS) rules stating what provisions must be contained in those documents.  …

NC Attorney General Talks Opioid Epidemic at Employment Law Symposium

Written By S. McKinley Gray, III

North Carolina Attorney General Josh Stein identified opioid abuse and cybersecurity as top challenges businesses face, while also giving attendees at Ward and Smith’s 2019 Employment Law Symposium a look at the broa…

From Facebook to FMLA to Furry Friends—Frequently Asked Questions in Employment Law

Written By Emily G. Massey

The questions we receive as labor and employment attorneys vary based on many factors such as organizational changes a business is experiencing, new laws or regulations that affect employer obligations, and certain trends …

The Affordable Care Act: What's New in 2018/2019?

Written By Devon D. Williams

Over the past several years, there has been much speculation surrounding the Patient Protection and Affordable Care Act (the "ACA"), including whether it would be repealed in full, only partially, or not at all.  Des…

Employer Survival Toolkit for Natural Disasters and Inclement Weather

Written By Emily G. Massey

One month after North and South Carolina experienced the devastating effects of Hurricane Florence, many people and businesses are still suffering from the aftermath. The businesses that were not affected or have since re…

Oden's "Top 4" Issues for Employers for 2018 (So Far)

Written By William A. Oden, III

What follows are the "Top 4" issues or some variation/combination (in no particular order) that I have discussed with employers so far in 2018. Some may seem like common sense for the more seasoned Human Resource Director…

NCGA 2018 Wrap Up: Abbreviated Short Session Produces Fewer Bills but More Proposed Constitutional Amendments

Written By Whitney Campbell Christensen

The 2018 Short Session of the North Carolina General Assembly adjourned in late June and can boast something that many Short Sessions cannot: that it was genuinely short.  What else made it memorable?  An unusua…

Play by the Rules, Especially if They Are Your Rules: NC Supreme Court Creates New Constitutional Claim for Governmental Employees

Written By Grant B. Osborne

"We hold it to be self-evident that all persons … are endowed by their Creator with certain inalienable rights; that among these are life, liberty, [and] the enjoyment of the fruits of their own labor …." …

Tax Reform – What Does it Mean for You and Your Business?

Written By Lee C. Hodge and Steven B. Long

Let's face it—the Internal Revenue code (the "Code") and the reams of regulations that implement the Code can be very complex. However, most individuals and business owners want to take advantage of every tax maneuve…

Our Firm Let Insurance Providers Compete and Wound Up Saving 13% On Our 2018 Healthcare Costs

Written By Michael R. Epperson

Remember the good old days when healthcare benefits were provided at a premium level for a small additional cost to the employer?  Many of us have not been around long enough to enjoy that recollection! Today, health…

The EEOC on Pregnancy, Reasonable Accommodation, and Religion

Written By Emily G. Massey

Recent Views from the EEOC Charlotte District Office Thomas M. Colclough, Deputy District Director of the Equal Employment Opportunity Commission (EEOC) Charlotte District, spoke on October 6th at Ward and Smith's Labor &…

Rejoice: The Return of Premium-Reimbursement Plans for Small Employers

Written By Devon D. Williams

Last week Congress passed H.R. 34, which will exempt certain health reimbursement arrangements ("HRA"), including premium-reimbursement plans, from most Affordable Care Act requirements for small employers (i.e. those empl…

Can You Pass the Affordable Care Act Pop Quiz?

The Patient Protection and Affordable Care Act ("ACA") became the law on March 23, 2010. Despite the five years that have passed since it was enacted, there remains much confusion and uncertainty surrounding the ACA and wh…

Unpaid Interns: Does The Law Actually Require That They Be Paid For Their Work?

Written By Devon D. Williams

Do you have students and recent graduates eager to learn about your company and industry just to get a leg up for future employment prospects? Did you know that unless you are careful, you may have to pay them even if they…

2014: A "Year of Executive Orders" Affecting Federal Contracting

Written By Devon D. Williams

As we look back over 2014, most people, regardless of political affiliations, can agree that President Obama, in some fashion, adhered to his 2014 State of the Union Address where he promised that 2014 would be a "year of …

Affordable Care Act Update: Are You Eligible For A Grace Period Until January 1, 2016?

Written By Devon D. Williams

On February 12, 2014, the U.S. Department of the Treasury issued final regulations ("Final Rules") for the Shared Responsibility for Employers Regarding Health Coverage component of the Patient Protection and Affordable Ca…