January 2018 Briefly: An Unemployment Case Analysis

Unemployment Claims Review: Did the claimant quit with good cause? Background The claimant resigned after a meeting regarding her work performance. She was allowed benefits upon a finding that she quit with good cause. The employer appealed, and a hearing was scheduled before an administrative law judge. At the Hearing The Claimant’s Evidence: The claimant, [Read More…]

December 2017 Briefly: An Unemployment Case Analysis

Background The claimant was discharged for receiving two written warnings within a year period. He was allowed benefits upon a finding that he was discharged, but not for misconduct connected with the work. The employer appealed, and a hearing was scheduled before an administrative law judge. At The Hearing The Employer’s Evidence: The employer offered evidence [Read More…]

Tax Incentives Compliance – Redeeming and Maintaining Incentives

Congratulations! Your company just secured a lucrative negotiated incentives package. Your benefits might include tax credits for creating jobs, property tax abatements for new investment and grants for training employees. Your job is done, right? Sorry! The journey has just begun… The most important part of receiving a negotiated incentives benefits package is the incentive [Read More…]

November 2017 Briefly: An Unemployment Case Analysis

Background The claimant was discharged for excessive absenteeism. She was disqualified from benefits upon a finding that she was discharged for misconduct connected with the work. The claimant appealed, and a hearing was scheduled before an administrative law judge. At the Hearing The Employer’s Evidence: The employer offered evidence and testimony showing that the claimant, [Read More…]

ETS Tax intelligence: 2018 Joint Account Strategies

Situation The 2018 state unemployment insurance (“SUI”) tax rate season is underway. In addition to utilizing tax rate forecasting to prevent unexpected outcomes (see August 2017 ETS Tax Intelligence), several states allow statutory elections, such as joint accounts, that can be implemented to reduce an employer’s overall SUI tax burden. Solution The formation of a [Read More…]

Canadian Residential Mortgage Practices and Procedures and Impact on Income Verifications

Situation On October 17, 2017 the Office of the Superintendent of Financial Institutions Canada (OSFI) published the final version of OSFI Guideline B-20 – Residential Mortgage Underwriting Practices and Procedures. The Guideline which takes effect on January 1, 2018, applies to all federally regulated financial institutions (FRFIs). The Role of Income Verification Two key elements [Read More…]

October 2017 Briefly: An Unemployment Case Analysis

Background The claimant was discharged for inappropriate behavior. The claimant was allowed benefits upon a finding that he was discharged, but not for misconduct connected with the work. The employer appealed, and a hearing was scheduled before an administrative law judge. At The Hearing The Employer’s Evidence: The employer’s witness testified that he received an [Read More…]

3 Letters from the IRS Your Organization Can’t Ignore

The failure of the Senate’s “skinny repeal” bill signaled what many employers were waiting to hear definitively: the Affordable Care Act (ACA) is here to stay, at least for now. If your organization had previously been playing “wait and see” regarding your reporting obligations, now is the time to comply with the ACA or face [Read More…]

ETS Tax Intelligence – SUI Tax Rate Forecasting

Situation As mentioned in last month’s issue of Tax Intelligence, for a majority of states the date used to calculate state unemployment insurance (“SUI”) tax rates for the forthcoming calendar year is June 30th, which is known as the computation date.  So while most of the employer-specific information used by state workforce agencies in calculating [Read More…]

August 2017 Briefly: An Unemployment Case Analysis

Background The claimant was discharged for violating an employer policy. The claimant was disqualified from benefits upon a finding that she was discharged for misconduct connected with the work. The claimant appealed. A hearing was scheduled before an administrative law judge. At the Hearing The Employer’s Evidence: The claimant was discharged for violating an employer [Read More…]