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Agencies Extend Deadline to Pay COBRA Premiums and Certain Other ERISA and Internal Revenue Codes Due to COVID-19
The impacts of the COVID-19 National Emergency, as declared by President Trump on March 13, 2020, have been vast. As a result, many employers and employees are struggling to meet their various filing, notice, election, or other deadlines. In order to ease this burden on employers, plans and participants, on April 28, 2020, the Department of Labor (DOL), the Internal Revenue Service (IRS), and Department of Health and Human Services (HHS) issued much needed guidance and relief. Notably, the guidance requires employers and plans to suspend the deadline for qualified beneficiaries to elect COBRA or pay COBRA premiums from March 1, 2020 until 60 days after the National Emergency ends (or such other date as specified by the Agencies)
DOL Relief for Group Health Plans and Disability and Other Welfare Plans
EBSA Disaster Relief Notice 2020-01, eases the burden for group health plans, disability plans, and pension plans to provide notices and disclosures required under ERISA and Internal Revenue Code of 1986 (the "Code") by clarifying, among other things, that:
Neither the plan nor the employer will violate ERISA for failing to timely furnish a notice, disclosure, or document that must be furnished between March 1, 2020, and 60 days after the announced end of the COVID-19 National Emergency, if they act in good faith and make the disclosure as soon as administratively practicable under the circumstances.
Plans and employers may communicate electronically with plan participants and beneficiaries who they reasonably believe have effective access to electronic means of communication, including email, text messages, and continuous access websites.
Filing relief for Form 5500 applies per IRS Notice 2020-23, which was issued earlier this month. IRS Notice 2020-23 provides that employers with plan years ending September 30, 2019, October 31, 2019, or November 30, 2019 have until July 15, 2020 to file Form 5500. The deadline for calendar year plans has not been extended, though plans may file a Form 5558 by July 31, 2020 to have the deadline automatically extended an additional 2.5 months, to September 15, 2020.
EBSA Notice 2020-01 also includes general ERISA fiduciary compliance guidance, asking plans to "act reasonably, prudently, and in the interest of the covered workers and their families who rely on their health, retirement, and other employee benefit plans for their physical and economic well-being." The DOL requests that plans make reasonable accommodations to prevent the loss of benefits or undue delay in paying benefits.
Finally, the Notice clarifies that relief may be further extended in specific regions of the country if there are different outbreak period end dates for different parts of the country.
Relief for Participants and Beneficiaries
In order to ease the burden on participants and beneficiaries, the DOL, in coordination with the IRS issued a Final Rule extending certain timeframes and deadlines for participants to consider coverage elections and benefits decisions under ERISA and the Code.
Specifically, Final Rule provides plan participants, beneficiaries, qualified beneficiaries, and claimants with relief from meeting the below referenced periods and dates during the period of March 1, 2020 until 60 days after the announced end of the COVID-19 National Emergency (or such other date announced by the Agencies in a future notice):
The 30-day period (or 60-day period, if applicable) to request a special enrollment;
The 60-day election period for COBRA continuation coverage;
The date/deadline for making COBRA premium payments;
The deadline for individuals to notify the plan of a qualifying event or determination of disability;
The deadline within which employees can file a benefit claim, or a claimant can appeal an adverse benefit determination, under a group health plan's or disability plan's claims procedures;
The deadline for claimants to file a request for an external review after receipt of an adverse benefit determination or final internal adverse benefit determination; and
The deadline for a claimant to file information to perfect a request for external review upon finding that the request was not complete.
Consistent with the above, the Final Rule provides group health plans with relief from issuing COBRA election notices for any qualifying event that occurred between March 1, 2020, and 60 days after the announced end of the COVID-19 National Emergency (or such other date announced by the Agencies in a future notice).
Neither the Final Rule nor EBSA Notice 2020-01, provide guidance regarding the applicable PCORI fee amount for plan years ending after October 1, 2019, extend the PCORI fee deadline (currently July 31, 2020), or modify permitted cafeteria plan election changes.
Employers are encouraged to familiarize themselves with the relief in the Final Rule and EBSA Notice 2020-01, work with their insurance broker, COBRA administrator or other vendors to ensure compliance with this relief, and continue to work with their employees during this difficult time.
The information provided in this alert is not, is not intended to be, and shall not be construed to be, either the provision of legal advice or an offer to provide legal services, nor does it necessarily reflect the opinions of the agency, our lawyers or our clients. This is not legal advice. No client-lawyer relationship between you and our lawyers is or may be created by your use of this information. Rather, the content is intended as a general overview of the subject matter covered. This agency and Marathas Barrow Weatherhead Lent LLP are not obligated to provide updates on the information presented herein. Those reading this alert are encouraged to seek direct counsel on legal questions.
© 2020 Marathas Barrow Weatherhead Lent LLP. All Rights Reserved.
Weekly Wrap-up: Wellbeing Resources
COVID-19 has brought many new challenges to the way we communicate with our coworkers, friends and family. Never has listening been more important than it is right now. As we focus on listening fully, listening with focus and listening with the true intent to understand and not just hear, the common threads we are hearing from employees are paving the way for the next developments in your wellbeing programs. Please continue to keep in touch on the needs and concerns of your teams and we will do our best to work with you on solutions.
Have a safe and healthy week!
Career Wellbeing
How to Stay Focused and Productive When Working From Home – We've all seen the basic tips at this point but there are a few new simple tips in here that are worth considering in order to do your best work at home.
Coursera – Another great resource which includes a variety of free courses to further develop yourself.
Social & Family Wellbeing
Virtual Concerts and Broadway Shows to Watch from Home – This list includes Broadway, pop stars, opera, jazz and more and is updated weekly.
Learn a New Language – free from DuoLingo.
Playing with Grandparents from a distance – For parents needing a few minutes of focus, kids can keep busy with their grandparents by virtually playing cards, doing puzzles, or reading stories together. You can limit each of these to be private between grandchild and grandparent and then set up a facetime call so they can chat while they play.
Skillfully Navigating Parenting and Self Care with the Four Pillars of Wellness -WEBINAR hosted by Namaste NY and Boost! On April 28th at 5 PM. RSVP HERE.
9 Money Podcasts You Should be Listening To – While cooking dinner or doing chores, turn on one of these podcasts which are equal parts entertainment and education.
The Best At-Home Workouts on Instagram – Top influencers in a variety of disciplines are putting out fresh content each week. Try something new and free this week.
A Functional Medicine Approach to COVID-19 – Dr. Mark Hyman, Head of Strategy and Innovation at the Cleveland Clinic Center for Functional Medicine gives functional medicine tips on nutrition and supplements during COVID-19.
Headspace for NY'ers (and everyone else) – In partnership with Governor Cuomo (NY), Headspace has released a variety of free meditations. The good news is, they are still free even if you aren't a NY'er!
4-7-8 Breathing – Watch this quick video to learn this simple stress antidote.
If you or someone you care about feels overwhelmed with emotions like sadness, depression or anxiety, or like you want to harm yourself or others call 911. You can also contact the Substance Abuse and Mental Health Service Administration's (SAMHSA) Disaster Distress Helpline at 800-985-5990, the National Suicide Prevention Lifeline at 800-273-8255 or text MHFA to 741741 to talk to a Crisis Text Line counselor.
Community Wellbeing
Provide Funds to American Families that Need It Most – GiveDirectly's Covid-19 cash program. GiveDirectly has partnered with Propel, a company that works on benefit delivery to recipients of the Supplemental Nutrition Assistance Program (SNAP, a.k.a. food stamps), to identify SNAP recipients and direct money to them. Each household gets $1,000 as a one-time payment. As of this writing, GiveDirectly reports having helped 3,200 families, and given a total of $3.5 million. Google announced a $2 million gift (half from the company itself, half from CEO Sundar Pichai) to GiveDirectly's efforts.
EMPLOYER FOCUSED RESOURCES
The Changing Demands on People Leaders Through COVID-19 – This webinar brings together a panel of top HR Execs to discuss leading through uncertainty. WEBINAR hosted by CLEO and execs from Affirm, Cleo, Udemy, and Tile on Wednesday, April 29th at 4 PM ET. RSVP HERE.
The Future of Wellness in the Workplace – This Webinar features Karen Moseley, President of HERO (Health Enhancement Research Organization) and Chuck Gillespie, CEO of the National Wellness Institute. Thursday, April 30th at 12 PM ET. RSVP HERE.
Andrea Davis, Director of Wellbeing
Andrea joined Alera Group Northeast (formerly CBP) in July 2013, bringing over 15 years of experience in management consulting and strategic solutions. As the Director of Wellbeing, she is responsible for assisting with the development, implementation and evaluation of comprehensive wellness strategies for existing and prospective Alera Group clients. She provides assistance and support to Alera Group clients by developing personalized programs that fit clients' unique health management needs, wellness program implementation, committee development, promotion and marketing of their programs to encourage participation. In addition, Andrea conducts program analysis and generates reports related to program participation, health assessment and client utilization.
COVID-19 and Cafeteria Plan Considerations
This legal alert was updated May 13, 2020.
A cafeteria plan, or Section 125 plan, sometimes referred to as a POP plan, allows employees to pay for certain expenses on a pretax basis. Employees choose between a taxable benefit (cash, typically distributed via payroll) and two or more pre-tax qualified benefits. Just like standing in line at a cafeteria and selecting a salad, a plate of meatloaf, and a carton of milk, employees can "stand in line" and select health insurance, vision insurance, and dental insurance – and more! The IRS limits the benefits that can be offered through a cafeteria plan.
Coverage under an accident or health plan (traditional health insurance, self-insured reimbursement plans, dental, vision, etc.)
Health care expense reimbursement plans (FSAs)
Dependent care assistance benefits
Adoption assistance benefits
Health savings accounts (HSAs)
Group term life
401(k) contributions
Employees can make elections and select which of the offered benefits they would like to enroll in. Employees can choose to cover other individuals, including spouses and dependents, if the employer's plan allows. These elections are prospective, with an exception for birth, adoption and placement for adoption as well as new hires, when the employer's plan does not impose a waiting period for new employees. The IRS considers pretax elections to generally be irrevocable unless a permitted event occurs or there is an exception. These events sometimes overlap and fall into three general categories, HIPAA special enrollment events, change in status events, and other triggering events.
A plan sponsor is not required to recognize any midyear changes to pretax elections. However, for practical purposes, because HIPAA requires group health plans to provide a special enrollment opportunity to an employee upon the occurrence of specific events (e.g. marriage, birth, adoption, etc.)¹ most plan sponsors at a minimum will design their plan to recognize HIPAA special enrollment events, permitting changes to pretax elections midyear. All of the events however are optional, and a plan sponsor must ensure their plan documents affirmatively indicate which of the events are recognized.
QUALIFYING EVENTS
Gain dependent(s) due to marriage
Employee or dependent becomes entitled to Medicare or Medicaid
Employee/dependent status change results in gaining eligibility under the plan (e.g., new job; part-time to full-time)
Plan makes SIGNIFICANT cost change
Plan makes automatics small cost change(s)
Lose spouse (e.g., divorce, legal separation, death of spouse)
Employee or dependent becomes entitled to premium assistance subsidy for Medicaid or CHIP
Employee/dependent employment change results in losing eligibility under employer plan (e.g., full to part-time; unpaid leave)
Plan makes SIGNIFICANT curtailment in coverage
Other employer's plan increases/decreases/ceases coverage
Gain/lose child (e.g., birth adoption or placement for adoption/death)
Employee or dependent loses entitlement for Medicare, Medicaid, or CHIP
Employee hours of reduced to average less than 30 hours a week
Plan eliminates/adds new benefit or coverage option
Other employer's plan offers open enrollment
Dependent loses/gains eligibility (e.g., child reaches age limit/becomes student after age 26)
Change in residence triggers gain/loss eligibility (e.g., move in/out of a plan services area
Employee becomes eligible to enroll in a QHP in the Marketplace
Order requiring plan to add child(ren) to health plan coverage
Order requiring another employer's plan to add child(ren) to health plan coverage
The following situations are not cafeteria plan qualifying events:
Change in employee's finances
Change in employee's medical condition (worsens/heals)
Provider leaves network, unless it results in a significant reduction of coverage (e.g., the only gastroenterologist in the network leaves)
Legal separation, unless it causes the spouse to lose eligibility under the terms of the plan. (Many plans eligibility isn't lost until divorce is final.)
Commencement of domestic partner relationship
Dependent or spouse leaves/returns from prison/jail, unless it causes the individual to lose HMO eligibility due to change in residence
On May 12, 2020, the IRS issued Notice 2020-29 which, among other things, allow employees to amend their cafeteria plans to permit employees to make mid-year changes for the following purposes:
For employer-sponsored health coverage:
Make a new, prospective election if the employee had previously declined coverage;
Revoke an existing election and make a new, prospective election to enroll in different health coverage sponsored by the employer; or
Prospectively revoke coverage if the employee attests in writing that they are enrolled in, or immediately enroll in, other health coverage not sponsored by the employer. The Notice provides a sample attestation employers can use and may rely on the written attestation unless the employer has actual knowledge the employee is not, or will not be, enrolled in other comprehensive health coverage.
For FSA coverage:
Prospectively revoke an election, make a new election, or decrease or increase an election to a health FSA (including a limited purpose health FSA) or DCAP.
Notice 2020-29 provides that employers may amend their plans to allow each eligible employee to make prospective election changes or an initial election regardless of whether the election change satisfies one of the permitted election changes under applicable Treasury regulations. The Notice is very clear that this is not a free-for-all. The employer has the discretion to impose parameters for these election changes, including the extent to which the election changes are permitted and applied, and they can limit the period during which election changes may be made.
The relief may be applied retroactively to January 1, 2020; however, as set forth above, all election changes must be prospective. The retroactive application of the relief is to cover any employer who may have allowed an election change that may not have been consistent with Section 125 (but would be consistent with one of the permitted election changes discussed above).
Finally, employers must ensure the election changes do not result in failure to comply with the nondiscrimination rules. The Notice provides strategies an employer may use to ensure there is no adverse selection of health coverage, such as limiting elections to circumstances in which an employee's coverage will be increased or improved as a result of the election change (ex. switching from self-only to family coverage).
For more COVID-19 legal alerts, please visit our resource center at aleragroup.com/coronavirus/#legalalerts.
If you have any questions related to this alert, please reach out to your Alera Group advisor or email us at info@aleragroup.com to be connected with your local firm.
¹Special Enrollment rights are not required for "HIPAA-excepted benefits" which generally include stand-alone dental, vision and most health care FSAs.
The information contained herein should be understood to be general insurance brokerage information only and does not constitute advice for any particular situation or fact pattern and cannot be relied upon as such. Statements concerning financial, regulatory or legal matters are based on general observations as an insurance broker and may not be relied upon as financial, regulatory or legal advice. This document is owned by Alera Group, Inc., and its contents may not be reproduced, in whole or in part, without the written permission of Alera Group, Inc. Reviewed as of 05/13/2020.
NYS Notice: Small Group Blanket Comprehensive Health Insurance Policies
Posted on April 21st, 2020
Notice for Individual, Small Group and Student Blanket Comprehensive Health Insurance Policies
Dear Policyholder,
A recent Executive Order issued by Governor Cuomo, together with recent amendments to the insurance and banking regulations (the "regulations") issued by the New York State Department of Financial Services ("Department"), extend grace periods and give you other rights under certain health insurance policies if you are a policyholder of an individual, small group or student blanket comprehensive health insurance policy and can demonstrate financial hardship as a result of the novel coronavirus ("COVID‑19") pandemic. A "small group" means a group of one hundred or fewer employees or members exclusive of spouses and dependents. These grace periods and rights are currently in effect but are temporary, though they may be extended further. Please check the Department's website at https://www.dfs.ny.gov/consumers/coronavirus for updates.
A copy of the Executive Order and regulations can be found at: https://www.governor.ny.gov/news/no-20213-continuing-temporary-suspension-and-modification-laws-relating-disaster-emergency and https://www.dfs.ny.gov/system/files/documents/2020/04/re62_a59_text.pdf
Insurance Payments – Grace Period
If you can demonstrate financial hardship as a result of the COVID-19 pandemic, your insurer must extend to the applicable grace period for the payment of premiums to the later of the expiration of the applicable contractual grace period and 11:59 p.m. on June 1, 2020, for any individual, small group or student blanket comprehensive health insurance policyholder. Your insurer is responsible for the payment of claims during such period and may not retroactively terminate your policy for non-payment of premium. In addition, if you do not make a timely premium payment and can demonstrate financial hardship as a result of the COVID-19 pandemic, your insurer may not impose any late fees relating to the premium payment, report you to a credit reporting agency or a debt collection agency regarding such premium payment and provide information to you regarding alternative policies available from such insurer and provide contact information for the NY State of Health.
How to Demonstrate Financial Hardship
If you are unable to make a timely premium payment due to financial hardship as a result of the COVID-19 pandemic, you may submit to your insurer a statement that you swear or affirm in writing under penalty of perjury that you are experiencing financial hardship as a result of the COVID-19 pandemic, which the insurer or premium finance agency, as applicable, shall accept as satisfactory proof. Such statement is not required to be notarized.
If you have any questions regarding your rights under the Executive Order or regulations, please contact your insurer, broker, or premium finance agency.
As we all adapt to new rhythms of working from home and social distancing, it's important that we stay on top of our wellbeing. Each week we're putting together a fresh list of wellbeing resources that target reach of the six categories of holistic wellbeing: career, social, financial, emotional physical and community. We hope you enjoy this week's list!
Career Focused Webinars – this can be a great way to learn more about a specific topic in a short amount of time. Career Contessa is free during COVID-19 and eLearning Industry offers both free and paid webinars.
Free Online Courses by MIT, Harvard, and More – edX offers a wide variety of courses from business to engineering to humanities by many top universities. You can audit most of these courses for free.
Calling all Bruce Springsteen Fans – Fans of Bruce and other performers such as Tony Bennett, Jon Bon Jovi, Charlie Puth and more might want to catch the JERSEY 4 JERSEY Benefit Show.
52 Questions to Bring You Closer Together – With extra time to connect with our loved ones, leverage these questions to start meaningful conversations.
Free Tutoring – Students from Harvard, MIT, UC Berkeley Give Free Tutoring to K-12 Students.
How to Discipline During the Pandemic – Some leading psychotherapists weigh in how to discipline in a time where kids need "much more compassion than ever before."
The Pete the Planner Show – Personal Finance Expert and author Pete the Planner (aka Peter Dunn) welcomes one person on per episode on a quest to make them a millionaire. In each episode, the entertaining host brings lots of laughs and practical money advice for real people.
'Getting A Good Night's Sleep During a Pandemic' WEBINAR hosted by WELCOA and Dr. Michael Breus (aka The Sleep Doctor) on Tuesday, April 21st at 3PM ET. RSVP HERE.
TEDTalks Health – From new medical breakthroughs to smart daily health habits, doctors and researchers share their discoveries about medicine and well-being onstage at the TED conference. This is a great podcast to subscribe to.
Yale's Massively Popular 'Happiness' Course (choose the free version) – This course has been something of a phenomenon and you can access it for free right now. Over 1.5 million people have signed up in the wake of COVID-19.
'How to be Kind and Gentle with Yourself' WEBINAR hosted by Modern Health on Thursday, 4/23 at 2pm ET. This webinar will explore ways to offer yourself more compassion during this difficult time. RSVP here.
If you or someone you care about feels overwhelmed with emotions like sadness, depression or anxiety, or like you want to harm yourself or others call 911. You can also contact the Substance Abuse and Mental Health Services Administration's (SAMHSA) Disaster Distress Helpline at 800-985-5990, the National Suicide Prevention Lifeline at 800-273-8255 or text MHFA to 741741 to talk to a Crisis Text Line counselor.
Meals on Wheels COVID-19 Response Fund – With seniors being at greatest risk amid COVID-19, Meals on Wheels services are more important than ever. This organization delivers meals and conducts safety checks for our seniors. Donate to the national organization or your local program.
The Kindness Podcast – This podcast explores how kindness can be used to solve problems and help others. Each feel-good episode is 30 minutes.
Sustaining Company Culture Through COVID-19 – Culture is so important for our employees and also for our clients or customers. Gallup talks about how to sustain culture through this unique time. The webinar was hosted 4/17 but if you register you will get the link for the recording.
Andrea joined CBP, an Alera Group company, in July 2013, bringing over 15 years of experience in management consulting and strategic solutions. As the Director of Wellbeing, she is responsible for assisting with the development, implementation and evaluation of comprehensive wellness strategies for existing and prospective CBP clients. She provides assistance and support to CBP clients by developing personalized programs that fit clients' unique health management needs, wellness program implementation, committee development, promotion and marketing of their programs to encourage participation. In addition, Andrea conducts program analysis and generates reports related to program participation, health assessment and client utilization. She interfaces with CBP's Chief Medical Officer, Dr. Terrence Fitzgerald, to leverage clinical and analytic data in support of CBP's health management solutions.
Implementing Workplace Controls During COVID-19
This article was adapted from the COVID-19 in the Construction Industry webinar on April 9, 2020.
To watch the full webinar, click here.
During the COVID-19 outbreak, when it may not be possible to eliminate the hazard, the most effective protection measures are engineering controls, administrative controls, safe work practices, and personal protective equipment (PPE).
Engineering Controls
► Installing high-efficiency air filters.
► Increasing ventilation rates in the work environment.
► Installing physical barriers, such as clear plastic sneeze guards.
► Installing a drive-through window for customer service.
Administrative Controls
► Encouraging sick workers to stay at home
► Minimizing contact among workers, clients, and customers by replacing face-to-face meetings with virtual communications and implementing telework if feasible.
► Establishing alternating days or extra shifts that reduce the total number of employees in a facility at a given time, allowing them to maintain distance from one another while maintaining a full onsite work week.
► Discontinuing nonessential travel to locations with ongoing COVID-19 outbreaks. Regularly check CDC travel warning levels at: www.cdc.gov/coronavirus/2019-ncov/travelers.
► Developing emergency communications plans, including a forum for answering workers' concerns and internet-based communications.
► Training workers who need to use protecting clothing and equipment how to put it on, use/wear it, and take it off correctly, including in the context of their current and potential duties. Training material should be easy to understand and available in the appropriate language and literacy level for all workers.
Safe Work Practices
► Providing resources and a work environment that promotes personal hygiene. For example, provide tissues, no-touch trash cans, hand soap, alcohol-based hand rubs containing at least 60 percent alcohol, disinfectants, and disposable towels for workers to clean their work surfaces.
► Requiring regular hand washing or using of alcohol-based hand rubs. Workers should always wash hands when they are visibly soiled and after removing any PPE.
► Post handwashing signs in restrooms.
Examples of PPE include: gloves, goggles, face shields, face masks, and respiratory protection, when appropriate. All types of PPE must be:
► Selected based upon the hazard to the worker.
► Properly fitted and periodically refitted, as applicable (e.g., respirators).
► Consistently and properly worn when required.
► Regularly inspected, maintained, and replaced, as necessary.
► Properly removed, cleaned, and stored or disposed of, as applicable, to avoid contamination of self, others, or the environment.
To watch the full webinar, click here. For more information on COVID-19, check out our live dashboard at aleragroup.com/coronavirus.
If you have any questions about the content and resources provided in the webinar above, please contact jsimmers@hmk-ins.com.
Jade Simmers
Director of Risk Management
HMK Insurance, an Alera Group Company
Jade Simmers joined HMK Insurance in January of 2018 to begin the HMK Risk Management Department. Jade has 25 years of experience in Health & Safety/Risk Management and has worked in both the fields of construction and general industry. Jade has been working in the insurance industry for the last eight years and has worked for both insurance carriers and brokers. In his current role, he works with HMK commercial clients to assess, address, and mitigate safety-related and OSHA-regulated hazards. To HMK clients, Jade has provided regulatory programs & training, job-site & facility hazard inspections, safety committee facilitation, accident investigation, and on-call consulting. Jade actively participates in the Eastern Pennsylvania Chapter of ABC and the Lehigh Valley Safety Committee, where he is frequently a guest speaker. Jade is an OSHA Outreach trainer for both the Construction & General Industry and holds an Advanced Safety Certificate with the National Safety Council.
Tax Credits Under FFCRA: Qualified Leave Wages & Health Plan Expenses
This content was last reviewed on April 14, 2020.
Employers who are uncertain about how to calculate their qualified health plan expenses and qualified leave wages should consult with their legal counsel or financial adviser.
The Families First Coronavirus Response Act ("FFCRA") created two new refundable tax credits intended to reimburse employers for costs associated with their financial obligations to provide leave benefits created by the Act plus the cost of continuing health insurance for employees on FFCRA leave.
Employers with fewer than 500 employees ("eligible employers") are entitled to receive a credit in the full amount of the qualified sick leave wages and qualified family leave wages, plus allocable qualified health plan expenses and the employer's share of Medicare tax, paid for leave during the period beginning April 1, 2020, and ending December 31, 2020.
Determining what is meant by "costs associated" and to understand what is included in the tax credits, the DOL's guidance references the Internal Revenue Code.
Qualified health plan expenses are amounts paid or incurred by an Eligible Employer to provide and maintain a group health plan (as defined in section 5000(b)(1) of the Internal Revenue Code) that are allocable to the employee's qualified leave wages.
Qualified leave wages are wages as defined in section 3121(a) of the Internal Revenue Code for social security and Medicare tax purposes.
In general, the term "group health plan" as defined in Section 5000(b)(1) includes all plans that are subject to continuation coverage under COBRA, such as medical, dental, vision, health FSA and HRA.
(1) Group health plan the term ''group health plan'' means a plan (including a self-insured plan) of, or contributed to by, an employer (including a self-employed person) or employee organization to provide health care (directly or otherwise) to the employees, former employees, the employer, others associated or formerly associated with the employer in a business relationship, or their families
However, the provisions related to determining which contributions by an employer to these health plans are allowed to be included for purposes of claiming payroll tax credits and the extent these amounts are excluded from the gross income of employees under Section 106(a) of the Code is not black and white.
26 CFR 1.106-1: Contributions by employer to accident and health plans indicates:
(a) The gross income of an employee does not include the contributions that the employer makes to an accident or health plan for compensation (through insurance or otherwise) to the employee for personal injuries or sickness incurred by the employee, the employee's spouse, the employee's dependents (as defined in section 152 determined without regard to section 152(b)(1), (b)(2), or (d)(1)(B)), or any child (as defined in section 152(f)(1)) of the employee who as of the end of the taxable year has not attained age 27. The employer may contribute to an accident or health plan either by paying the premium (or a portion of the premium) on a policy of accident or health insurance covering one or more of his employees, or by contributing to a separate trust or fund (including a fund referred to in section 105(e)) which provides accident or health benefits directly or through insurance to one or more of his employees. However, if such insurance policy, trust, or fund provides other benefits in addition to accident or health benefits, section 106 applies only to the portion of the employer's contribution which is allocable to accident or health benefits. See paragraph (d) of § 1.104-1 and §§ 1.105-1 through 1.105-5, inclusive, for regulations relating to exclusion from an employee's gross income of amounts received through accident or health insurance and through accident or health plans. For the treatment of the payment of premiums for accident or health insurance from a qualified trust under section 401(a), see §§ 1.72-15 and 1.402(a)-1(e).
These are complicated issues and determining the deductible costs is not easy. Therefore, we recommend employers who are uncertain should reach out to their legal counsel or qualified accountant for guidance.
For more legal alerts and resources, please visit our live COVID-19 dashboard.
The information contained herein should be understood to be general insurance brokerage information only and does not constitute advice for any particular situation or fact pattern and cannot be relied upon as such. Statements concerning financial, regulatory or legal matters are based on general observations as an insurance broker and may not be relied upon as financial, regulatory or legal advice. This document is owned by Alera Group, Inc., and its contents may not be reproduced, in whole or in part, without the written permission of Alera Group, Inc.
Who Is Eligible for Emergency Paid Sick Leave Act (EPSLA) Coverage & Emergency Family and Medical Leave Expansion Act (EFMLEA) Coverage?
Download this scenario chart HERE.
To be eligible for benefits, three criteria must be met:
Employer must have work for the employee;
Employer and employee must agree on a work schedule;
Employee must have a qualifying reason (see FFCRA FAQs for details)
Joey works in a coffee shop. The shop is closed for business. It doesn't matter if it is due to a lack of business or to a shutdown order closing all restaurants. Since there is no work for Joey, he may be eligible for unemployment insurance, but he is not eligible for EPSLA or EFMLEA.
Alicia is an attorney working for a law firm. The office is closed, but everyone is teleworking from home. Alicia and her employer agree she can work whenever she wants, except that they want her to work from 9 to 5 on Tues. and Thurs., so she is available for clients. All her other work can be in the evenings, weekends or whenever she wants. Since Alicia did not have an income loss, she does not need either EPSLA or EFMLEA benefits.
Mary works as a grocery store cashier, an essential business. The store is open from 8 AM to 10 PM daily and Mary is offered 40 hours per week in work. Her normal rate of pay is $15.00 per hour. Mary has an autoimmune disease and a compromised immune system. Her doctor tells her that she is at high risk and that she must self-quarantine. Since work is available, but due to the self-quarantine order, Mary is eligible for benefits under the EPSLA. Here benefits are calculated as follows: $15/hour X 40 hours X 100% benefit = $561 maximum weekly benefit *Since Mary does not have a child, she is not eligible for EFMLEA benefits.
George is Alicia's husband. He works making medical equipment in a factory. His employer is open, and his work hours are from 9 to 5, Monday to Friday. Since Alicia must work during the day on Tues. and Thurs., George applies for leave on those days so he can take care of their 7-year-old daughter Cindy, whose school is closed due to COVID-19. George applies for and is approved for two days of leave since he must care for their daughter. George makes $20 per hour, is approved for 16 hours of leave per week and receives 2/3 of his wage as EPSLA and then EFMLEA benefits. $20/hour X 16 hours X 2/3 benefit = $266.80 weekly benefit.
For more related updates, check out our COVID-19 dashboard for our latest updates and legal alerts.
This document was created by Alera Group, Inc. Updated as of 4/6/2020. This is not legal advice. No client-lawyer relationship between you and our lawyers is or may be created by your use of this information. Rather, the content is intended as a general overview of the subject matter covered. To be eligible for benefits, three criteria must be met: 1. Employer must have work for the employee; 2. Employer and employee must agree on a work schedule; 3. Employee must have a qualifying reason (see FFCRA FAQs for details)
COVID-19, Remote Working and Cyber Attacks
Amid the economic crisis brought on by the COVID-19 pandemic, many small businesses are devoting most of their attention to finances — and with good reason. The disruption caused by the pandemic threatens their very existence.
So the questions insurance agents are hearing most often these days from small-business owners are:
"Am I covered for business interruption caused by the coronavirus?" (It depends on the language in the policy.)
"Am I eligible for PPP funding?" (See the conditions for the Payroll Protection Program on the coronavirus.gov website.)
But in the rush to secure funding to keep their operation running and their employees on the payroll, some businesses are paying too little attention to another potentially fatal risk: cyber attack.
With unprecedented numbers of people working remotely due to the pandemic and more business than ever being transacted online, cyber criminals are recognizing vulnerabilities and exploiting them.
As Alera Group notes in the recently released document Warning: Cyber Liability — Increase Risk with COVID-19:
"Experts are projecting a 30-40 percent increase in cyber attacks during the novel coronavirus pandemic. This is primarily due to hackers exploiting the vulnerabilities associated with this crisis, especially those arising from employees working from home. In situations such as these, companies need to reexamine their network security infrastructure and Cyber Liability Insurance program."
To view the full, single-page document, click on the image at right.
Productivity vs. Security
While seeking information on financial assistance and insurance coverage, business owners have another priority that may compromise their cyber security: keeping their remote workforce as productive as possible.
"What's happening on the cyber security side is that people's guards are down," Asaf Lifshitz, CEO of Massachusetts and Israel-based Sayata Labs, tells the publication Insurance Business America. "Cyber security almost always comes at some degree of conflict with productivity, and all of a sudden [as a result of the coronavirus] there's this massive shortage of productivity. Companies need to be able to transact business, now that their employees are working from home and they're already taking a hit.
"In times like these, IT managers have to make compromises. Ideally, we'd like our employees to log in via a VPN, or to conform to whatever standards we put in place before. Now, it's much harder to enforce. If we insist on doing it, productivity will take a bigger hit, and so those constraints are relaxed a little bit — and that's what I mean when I say guards are down from a pure cyber security perspective."
Zoom bombs, Slack attacks and other trending threats
The Conversation website explores the risks of using popular online collaboration tools such as Zoom and Slack in its piece Working from home risks online security and privacy— how to stay protected. The piece includes these risk management tips:
Be careful what you post publicly. Check that there is no potentially sensitive information in it. Once it's published online, it's there, forever.
Check recent security and privacy reports about online collaboration tools before using them, and if in doubt, consult your employer. These tools can have access to details about your devices, your data and your video and audio conversations. The Electronic Frontier Foundation is a good source.
Protect your devices. Install anti-virus software, update systems and apps, implement multi-factor authentication (so that multiple pieces of evidence are needed for someone to use your login, such as username and password and a text message), and be on the lookout for phishing scams.
Zoom Bombing and other forms of hijacking meetings can be prevented. Share meeting links with only invited parties. Configure Zoom to only allow the host to share screen, as appropriate. And disable file transfers to stop trolls sharing viruses to all attendees.
The importance of cyber insurance
While good risk management is always advisable, it's also true that cyber breaches are inevitable. As I've written before, "Because no business is immune to cybercrime, it stands to reason that every business should protect itself with cyber insurance. Competitive pricing among the broad array of carriers offering coverage further contributes to the value of a cyber policy."
For more information on cyber insurance, see the Alera Group flier. And if you'd like to know more about how cyber insurance can protect your business, contact us at info@aleragroup.com to be connected with an expert.
Partner/Account Executive
Sylvia Group, an Alera Group Company
The fourth generation in his family to provide clients with custom-designed solutions to risk-mitigation challenges, Andrew Armstrong carries on the Sylvia Group tradition of service to his clients and community. A Certified Commercial Lines Professional (CCLP), he makes sure that no detail related to a business' insurance needs goes overlooked. Through an open discussion of their needs and budget, he works with clients to design coverage programs in a collaborative process that leaves them feeling better for the experience.
Is Your Business Eligible for Federal COVID-19 Assistance?
Posted on April 9th, 2020
The passing of the CARES Act and $350 billion Paycheck Protection Program (PPP) created extensive financial assistance to help businesses continue operating and enable employees to retain their jobs. It also created endless questions about eligibility for loans and grants, and about compliance with employee benefits regulations.
One of the CARES ACT-related questions we've received is, "Am I eligible for assistance as a sole proprietor?"
The U.S. Small Business Administration (SBA) addresses this on its website:
"The SBA's Economic Injury Disaster Loan provides vital economic support to small businesses to help overcome the temporary loss of revenue they are experiencing as a result of the COVID-19 pandemic.
"This program is for any small business with less than 500 employees (including sole proprietorships, independent contractors and self-employed persons), private non-profit organization or 501(c)(19) veterans organizations affected by COVID-19."
Answers from specialized advisers
Recognizing that not all questions are as easy to answer as the one about the eligibility of sole proprietors, Alera Group has established a webinar series to address employers' concerns regarding COVID-19.
The webinars feature specialized advisers who provide updates and explanations on legislation and compliance issues, and they include the opportunity to submit viewer questions. Upcoming are:
COVID-19, OSHA and Construction on Thursday, April 9 at 2:30 p.m. EDT
Worker Safety and COVID-19 on Monday, April 13, also at 2:30 p.m. EDT
Q1 State of the Markets Review on Wednesday, April 29 at noon EDT.
For further details and registration, click on the corresponding link above.
Comprehensive, orderly collection of resources
Within a day or two of each webinar, Alera Group will post a recording of the session in its Coronavirus Resource Center. Comprehensive and easy to navigate, the attractively designed page also includes links to Property & Casualty Insurance information, legal alerts, employer resources, FAQs, wealth management resources and infographics such as this Decision Tree for Emergency Paid Sick Leave (EPSLA).
If you have any questions about our COVID-19 resources and updates, please reach out by emailing info@aleragroup.com.
Maureen Armstrong
Managing Partner at Sylvia Group, an Alera Group Company
In a career spanning three decades, Maureen Sylvia Armstrong has been an established business and civic leader in Southeastern Massachusetts. It's a reflection of Maureen's vision, dedication and inexhaustible drive that Sylvia Group's reputation for expertise and superior customer service in insurance, employee benefits and financial planning is matched only by its widely recognized commitment to the community of SouthCoast and beyond.
Latest News/Insights Alera Group Acquires Granite Group Benefits Jan 13, 2021 Alera Group, one of the nation's top employee benefits, property and casualty, retirement services and wealth management firms, today announced that it has acquired Granite Group Benefits, LLC ( Read More »
Employee Benefits Landscape: 2020 Recap and 2021 Forecasts 10:00 am AKST Join our kick-off 2021 educational webinar with guest expert, Cheryl Matochik, Managing Director of Third Horizons Strategies. In this hour-long session, we will analyze 2020 employee benefits milesto Register »
Wilson Albers Headquarters
3000 A Street, Suite 400
Email: info@wilsonalbers.com
Certain individuals associated with Wilson Albers offer investment advisory services through Alera Investment Advisors, LLC and are registered to offer securities through Triad Advisors, LLC., Member FINRA/SIPC. Additional information about individuals registered with FINRA can be found on FINRA's BrokerCheck.
Wilson Albers, Alera Group, Inc. and Alera Investment Advisors, LLC are not affiliated with Triad Advisors, LLC.
© 2021 Wilson Albers, an Alera Group Company. All rights reserved.


text:
UN reports record production of opium in Afghanistan
Masood HaiderAugust 28, 2007
UNITED NATIONS, Aug 27: Opium production in Afghanistan has hit a record $3 billion this year, accounting for more than 90 per cent of the world's illegal output, a United Nations report said on Monday.
The production concentrated mainly in the strife-torn south of the country, where the Taliban, who once banned poppy cultivation, now profited from the drug trade, the report alleged.
The UN Office on Drugs and Crime (UNODC) showed that the area under opium cultivation rose to 193,000 hectares from 165,000 in 2006, while the harvest soared by more than a third to 8,200 tons from 6,100 tons.
The amount of Afghan land used for growing opium was larger than the total under coca cultivation in Latin America, it said.
No other country has produced narcotics on such a scale since China in the 19th century, the report said.
But the number of opium-free provinces in the centre and north of the country more than doubled from six to 13, revealing an intensification of markedly divergent trends between the north and south.
UNODC Executive Director Antonio Maria Costa called for a more determined effort by the Afghan government and the international community to combat the threats of drugs and insurgency by building upon promising developments in the north and reacting to the dismal failures in the south.
In the centre and north, where the government has increased its authority and presence, cultivation is dropping. In Balkh province cultivation collapsed from 7,200 hectares last year to zero.
By contrast, 80 per cent of opium poppies were grown in a handful of southern provinces along the border with Pakistan.
In Helmand, cultivation rose by 48 per cent to 102,770 hectares. With a population of 2.5 million, Helmand has become the world's biggest source of illicit drugs, surpassing the output of entire countries like Colombia (coca), Morocco (cannabis) and Myanmar (opium).
Poverty could not be used as an excuse for growing poppy, Mr Costa said. Some of the most fertile regions in the south had become the opium-producing heartland while poorer provinces in the centre and north, where per capita income was half that of the south, were opium-free.
"Opium cultivation is inversely related to the degree of government control. Where anti-government forces reign, poppies flourish," he said, noting that the Taliban had reversed their edict of 2000 banning cultivation. "What used to be considered a sin is now being encouraged." But UNODC village surveys indicated that the main reason farmers chose not to grow poppies was that they consider it against Islam. "Only 14 per cent of the population is involved in opium cultivation. The vast majority of Afghans want to turn their country away from drugs and crime. They deserve our support," Mr Costa said. He called for higher rewards for non-opium farmers.
"Assistance is plentiful but not being disbursed fast enough. I see a risk of some provinces sliding back to poppy cultivation," he noted.
He underlined the need for greater deterrents to dissuade farmers from planting opium, and an end to collusion that enabled rich landlords to evade eradication. A no-opium pledge should be embedded in all development aid programmes. He also urged the Afghan government to get tough on corruption.
Imran asks UN to send military observers to LoC
Govt sees end to wheat flour crisis soon amid strike threat in KP
Oil import bill falls by 20pc in first half of current fiscal year

redpajama_set_name: RedPajamaCommonCrawl


The BFP was launched in 2003 and in 2016 was estimated to cover 25 per cent of Brazilian families, providing funds to poor families, vulnerable individuals, and pregnant women. The ESF delivers community-based healthcare services to families including vaccination, child healthcare services, treatment of simple conditions, and chronic disease management. Existing evidence demonstrates these programmes have led to large improvements in health—especially for children.
Dr. Davide Rasella, from Universidade Federal da Bahia, added: "Our study suggests that reduced coverage of poverty-alleviation and primary care programmes may result in a substantial number of preventable child deaths and hospitalizations in Brazil.


As the name suggest, we have planned to research more – analyze more – collect more and post more about one particular gemstone each month.
You will still find regular interesting posts as before on Jewelry in general, but just more about one particular gemstone each month. All these posts will be categorized as GEMS.
Being one of the three traditional November birthstones, choosing Citrine for GEM of this month was easier.
Citrine is the French word for lemon. This gemstone has a beautiful yellow color. It was believed that is was sent as a gift from the sun. It has been used as an antidote for snake venom. Citrine symbolizes joy and happiness.
It is a variety of quartz whose color ranges from a pale yellow to brown. It is nearly impossible to tell cut citrine from yellow topaz visibly. Although often cut as a gemstone, citrine is actually somewhat rare in nature. It has ferric impurities and most of citrines in the market are either heat treated amethyst or smoky quartz. One can find natural citrine with low levels of Iron in the mines of Brazil. Spain, Scotland, Argentina, Namibia and Myanmar also have mines with natural deposits.
So this was just to start with Citrine – The November GEM.. do wait for more posts on Citrine coming up sooner.
I have desired to publish about a little something like th is on my webpage and th is has given me an thought. Thanks.


text:
<?xml version="1.0" encoding="UTF-8"?>
<project xmlns="http://maven.apache.org/POM/4.0.0" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://maven.apache.org/POM/4.0.0 http://maven.apache.org/xsd/maven-4.0.0.xsd">
    <modelVersion>4.0.0</modelVersion>
    <groupId>com.mycompany</groupId>
    <artifactId>ProjetoPI3</artifactId>
    <version>1.0-SNAPSHOT</version>
    <packaging>jar</packaging>
    <dependencies>
        <dependency>
            <groupId>org.jdesktop</groupId>
            <artifactId>beansbinding</artifactId>
            <version>1.2.1</version>
        </dependency>
    </dependencies>
    <properties>
        <project.build.sourceEncoding>UTF-8</project.build.sourceEncoding>
        <maven.compiler.source>1.8</maven.compiler.source>
        <maven.compiler.target>1.8</maven.compiler.target>
    </properties>
</project>

redpajama_set_name: RedPajamaGithub


A lot of people not in Asia will probably not know who the company representing the question mark is. I myself didn't really take notice of this company till they bought Viki – just due to the fact that it was a Singapore deal in the video space. Anyone who has ever been to Japan will have heard of Rakuten and of course all around Asia they have been launching various initiatives and buying up companies.
Now they buy Viber for some serious cash.
"As Rakuten aims to become the world's number one Internet services company, this acquisition will enable Rakuten to penetrate new markets with multiple digital content offerings, in combination with its e-commerce and financial services platforms," the company says.
At first you could just pass that comment off as PR hubris but when you look at who they are buying and if you have ever heard Hiroshi Mikitani talk, one must take the statement somewhat seriously.
Rakuten wants to go global and it looks like they are going to buy and build whatever they need to get there.
I still don't see the cohesive vision or how all the pieces fit together but for sure they are trying to make it happen.
This entry was posted in Singapore, Tech on February 14, 2014 by michael_seedplus.
One app store to rule them all?
Not talking about mobile phones but about TV's. I won't hide my disdain for the TV ecosystem and the supposed smart TV mess. Nothing smart about it really. I was recently at a telco in Singapore on their pipe, meaning a very fast line, using a new TV and when I clicked the app store button I looked at a spinner for about 3 mins. Imagine doing that on a normal internet line.
This TV stuff is a mess. Apple TV, Roku and Google are trying to cut through it but all have their flaws. Apple is Apple only, Roku is not an open platform and Google didnt make chromecast as easy as implementing AirPlay is for iOS. Yes I know chromecast is android and iOS and that it has some sense of apps but they didn't make it dead simple to build on. Bummer. They also did not take into account DRM and encryption as much as they should have.
Opera wants to try to build one TV app store and then get various TV manufacturers and OEM's to embed it. Then you go to one app store, QA it and launch it – hopefully getting all the platforms that Opera is running on. Still a pain but not as bad as going to each TV vendor for each QA and legal process. Yes – legal. Unlike iOS and android app stores you have to sign contracts that lawyers make. It is a silly, silly process.
Can Opera do it? I am not sure. I am cheering them on though.
You add that Roku is doing the same thing with their stuff by getting it into TV's. True but the Roku platform is a proprietary non HTML stack and they don't take all apps due to there cozy DISH relationship. So Roku might have a similar plan as Opera but it won't work is my guess due to the way they have tackled it.
I still want the TV is dumb glass scenario and I just project on it. One can hope.
This entry was posted in Apple, Google, Tech, Video on February 12, 2014 by michael_seedplus.


Are you a woman who enjoys the supreme shopping expertise? Regardless of whether it is at the shopping mall, in a community boutique, or on the internet, you basically get pleasure from the hunt of obtaining the very best apparel that tends to make you look and feel your personal very best.
I will confess there is nothing like classic searching… touring to the retail shop and turning into mesmerized by the fabrics, fashioned mannequins, blooming smells of perfume under luminous lights. The prospect to interact in a multi-sensory location and encounter a multitude of vogue designer makes is an exhilarating, mind-boggling delight. But as a solitary, job mother, the prospect to patiently search in a mega section keep is next to none.
These days, on the web searching is a lot more conventional. Luckily, the Internet provides countless numbers of on the internet women clothes merchants. It really is like possessing a conglomerate of international style designers appropriate at your fingertips.
Although I can not converse for everybody, I merely adore on the web purchasing! Even so, there are girls who are leery of making purchases on the web and have discovered it be a nightmare of an experience.
1st, enable me just question… You should disregard the measurement you choose when searching in a division shop. Whether you are a dimension 2 or 22, it does not make a difference when buying online. The important to donning a perfectly equipped outfit that tends to make you show up chic, polished, and classy is knowing your entire body measurements. Bear in mind, you are browsing clothes that is especially designed for a mass-marketplace. The trend designer has taken excellent care in the option and lower of the material for their garment to compliment every human body type. But each and every garment is not developed equivalent, so I promise you, you will not have a satisfying expertise if you do not know your entire entire body measurements.
Prudent store on the web suggestions require comparing your entire body measurements to the proportions of the sizing chart for your garment of selection. Most online shops have in area sizing charts that categorize the diverse measurements and measurements. It is not just enough to assert that your size is modest, medium, huge or added-big. After all, such classifications are not standardized, and they differ from one particular model to one more. It is for this reason that the sizing charts demonstrate valuable. They give a technique of changing tier measurements to figure out the ideal costume dimension to enhance your body kind. As a secure evaluate, it is smart to think about the nature of the material. For instance, a garment produced from a hundred% cotton has the likelihood of shrinking following the 1st wash.
Diverse on the internet stores have various procedures and phrases that guidebook their method of functions. You need to have to go more than these phrases and situations ahead of producing any acquire. Locate out the terms and problems of the sale, get placement procedures, signifies, phrases of payments, shipment policy covering the delivery approaches, supply dates, ready period, the refund plan, warranties, and guarantees. Another shop online suggestion is to verify the privacy plan of the merchants to confirm that any data you provide which includes payment is safe. Carrying out so assists to eradicate undesirable results in circumstance there is any dilemma with your purchase.
Even though it is critical to have a properly fitting gown, contemplate how the specific substance will contour to your entire body. As you know, we have unique physique styles, sizes, kinds, and complexions. No matter whether complete-figured and intense or slender and statuesque, there are varying entire body designs and types. You've listened to of the normal figure varieties such as pear-shaped, petite, apple, triangle, athlete, and of program, hourglass. Take a look at by yourself… Do you have shapely arms, midsection, and/or legs? Flabby arms or properly-rounded hips? A voluptuous chest? It does not matter. You want to decide on fabrics which complement your physique. For instance, if you are tall go for silk or cotton fabrics that present your lengthy legs. A pear-formed lady need to consider outfits that help her flaunt her curves. Even so, if you are the hourglass kind, pick silk, leather-based, and satin fabrics. For the apple-formed woman, cotton and wool materials will do just fine.
A closing in the shop on-line suggestions is constantly verified whether or not the online clothing store has a consumer services office with a reliable approach of getting in contact with the client support. It is essential to get this info ahead of engaging in any transaction as it will assist prevent long term unexpected difficulties. For occasion, if the incorrect coloration of skirt will get shipped, there are delays in cargo, or if the dress comes in a torn or worn out point out. In each of these scenarios, you need to know you can get in speak to with the on the internet shop representatives and have your problems resolved.
Gloria Coleman, is the founder of ProminentImpressions Graphic Consulting. She is a winner for females who truly feel insecure about their visual appeal and helps them to tap into the essence of their genuine personality and unleash it outwardly in a way that is classy and fashionable.
Through russian store , Robe for Righteousness, a systematic approach to support females express a three-C Fashion Existence that is classy, self-confident, and courageous, she has been featured on syndicated radio and is a sought-after speaker for ladies help teams, retreats, and religion-based mostly corporations.


text:
Q: How to save graphics created on a PictureBox? In c# and Visual Studio Windows forms I have loaded an image into a picture box (pictureBox2) and then cropped it and show in another picture box (pictureBox3).
Now I want to save what is inside pictureBox3 as an image file.
How can I do this?
private void crop_bttn_Click(object sender, EventArgs e)
{
    Image crop = GetCopyImage("grayScale.jpg");
    pictureBox2.Image = crop;

    Bitmap sourceBitmap = new Bitmap(pictureBox2.Image,
                                     pictureBox2.Width, pictureBox2.Height);
    Graphics g = pictureBox3.CreateGraphics();

    g.DrawImage(sourceBitmap, new Rectangle(0, 0,
                pictureBox3.Width, pictureBox3.Height), rectCropArea, GraphicsUnit.Pixel);
    sourceBitmap.Dispose();
}

A: Never use control.CreateGraphics! Either draw into a Bitmap bmp using a Graphics g = Graphics.FromImage(bmp) or in the Paint event of a control, using the e.Graphics parameter..
Here is a cropping code that draws into a new Bitmap and that makes use of your controls etc but changes a few things:

*

*It uses a Graphics object  that is created from a new Bitmap

*It make use of using clauses to make sure it won't leak

*It takes the size of the pictureBox3.ClientSize so it won't include any borders..

private void crop_bttn_Click(object sender, EventArgs e)
{
    Image crop = GetCopyImage("grayScale.jpg");
    pictureBox2.Image = crop;
    Bitmap targetBitmap = new Bitmap(pictureBox3.ClientSize.Width,
                                    pictureBox3.ClientSize.Height);
    using (Bitmap sourceBitmap = new Bitmap(pictureBox2.Image,
                 pictureBox2.ClientSize.Width, pictureBox2.ClientSize.Height))
    {
        using (Graphics g = Graphics.FromImage(targetBitmap))
        {
            g.DrawImage(sourceBitmap, new Rectangle(0, 0,
                        pictureBox3.ClientSize.Width, pictureBox3.ClientSize.Height),
                        rectCropArea, GraphicsUnit.Pixel);
        }
    }
    if (pictureBox3.Image != null) pictureBox3.Image.Dispose();
    pictureBox3.Image = targetBitmap;
    targetBitmap.Save(somename, someFormat);
}

The alternative would be to..:

*

*move all your code to the Paint event

*replace the Graphics g = pictureBox3.CreateGraphics(); be Graphics g = e.Graphics;

*insert these two lines to the click event:

Bitmap targetBitmap = new Bitmap(pictureBox3.ClientSize.Width,
                                pictureBox3.ClientSize.Height);
pictureBox3.DrawToBitmap(targetBitmap, pictureBox3.ClientRectangle);

A: The method PictureBox.CreateGraphics() should not be used unless you know what you are doing because it can cause some not-so-obvious problems. For example, in you scenario, the image in pictureBox3 will disappear when you minimize or resize the window.
A better way is to draw to a bitmap, which you also can save:
var croppedImage = new Bitmap(pictureBox3.Width, pictureBox3.Height);
var g = Graphics.FromImage(croppedImage);
g.DrawImage(crop, new Point(0, 0), rectCropArea, GraphicsUnit.Pixel);
g.Dispose();
//Now you can save the bitmap
croppedImage.Save(...);
pictureBox3.Image = croppedImage;

Btw, please use more reasonable variable names, especially for pictureBox1..3.

redpajama_set_name: RedPajamaStackExchange


text:
Tempeste O'Riley > Blog > #bookspotlight > Guest Book ♥ Taming Dru
Guest Book ♥ Taming Dru
By TempeO under #bookspotlight
BDSM, erotic, F/F, fairy tales, guest book, Interracial, Nikki Prince, Paranormal, Romance, Taming Dru
Taming Dru
by Nikki Prince
Once Upon a Dream, 4
BDSM, Paranormal, FF/, Interracial, Erotic Romance
Drusilla Trumane has been a naughty girl to everyone around her. Flora LeBeau knows just what to do to tame the beast.
When beauties Drusilla Trumane and Flora LeBeau meet the only thing beastly is Dru's behavior. But Domme Flora has just the cure for that.
Drusilla's ghastly attitude may have alienated her from her sister's, but Flora's see's beneath the façade to the hurt woman beneath. Refusing to be turned away by her snide comments and bitch attitude Flora continues to bring the haughty woman to her knees, showing her at every turn she knows what she needs.
Desperate to recede to the safety her walls provide Dru agrees to allow Flora one night. Will twenty-four hours be enough to get the other woman out of her mind and her heart?
Be Warned: BDSM, rimming, flogging, F/F sex
Evernight Pub * ARe * Amazon
♥ ♥ ♥ ♥ ♥ ♥
"I get it. You're in denial."
Flora was twirling the ball gag around in her fingers, all the while the expression on her face was one of extreme contentment and confidence.
"In denial about what?" Drusilla frowned.
"What you desire, my girl."
"And just what would that be? You've known me all of what, ten minutes?"
"Oh I know exactly what you want and what you need. Hell, anyone within a few feet of you could tell what you want and smell what you're thinking." The grin that Flora shot Drusilla pissed her off.
"You don't know me, nor do you know what I want or even need."
"When's the last time you came to an image of a man, if you ever have."
She gasped. "What kind of fucking question is that?"
"An honest one that I want the answer to, petite amie."
"That's none of your fucking business."
"We're back to that?"
"Yes, we're back to that, and you better not try to use that shit on me."
"Oh, I love a challenge. You're going to find that out rather quickly."
Before Drusilla could react, Flora was in her lap, straddling her in the chair. She pressed against her, tangling her fingers into Drusilla's hair and tugging.
In shock Drusilla just stared at Flora. Flora pulled her head close with a tug of her hair. Like a deer stuck in the headlights, Drusilla could only watch as Flora pressed their mouths together, and then she was lost.Oh fuck.
She moaned softly into Flora's mouth as the other woman nibbled at her bottom lip, then licked it, teasing her tongue into her mouth. Flora tasted of warmth and cinnamon. Spicy and sweet. Her scent was just as delicious. She smelled of freshly cut roses. She was fragrant and delectable. Drusilla's head fell back against the chair, and she gasped for breath. She was breathing just as crazy as Flora had said. That brought her back to her senses, and she started struggling.
In a split second, her hands were wrapped up in the bondage tape and pulled up above her head and held against the wall that the chair rested against. She struggled and found that she couldn't free herself.
Flora had fucking put her hands up against the wall on some sort of hook that held her snuggly in place, and she was unable to free herself. Shit, who knew that the petite woman was strong. Looks were definitely deceiving. God, why did she like what she was doing to her. She'd soaked her panties.
"Now if you're going to be a good girl, I won't tie you the rest of the way up."
"Get off of me and let me fucking go."
"Wrong answer, kitten."
She couldn't kick out because the other woman was sitting in her lap. She was arched in a way that even if the other woman got off of her, there wasn't much she could do to free herself. The only thing she could do was rock back and forth trying to get her off her lap. It didn't work.
Flora snickered and pulled on her hair, arching her head back.
"Still think I can't subdue you, kitten? I suggest you put away your claws and play nice, or I'm going to gag you."
Drusilla glared at her. "You wouldn't fucking dare."
"You've already seen what I would dare. That should tell you I'd dare so much more."
Flora got off her lap with a chuckle and grabbed one of her legs, locking it into the cuff that was at the bottom of the chair. A cuff Dru hadn't seen until now. Fuck. Flora gave the other leg the same attention.
Standing back to her full height, Flora had her hands on her hips, the ball gag still hanging from one hand.
"So tell me what wouldn't I dare to do again?"
"I—" her words were cut off as the ball gag was shoved into her mouth and the strap placed over her head.
"I like it much better when you're quiet, kitten. You roar so fiercely but inside you're a cuddly little cat needing to be stroked." Flora stroked her finger against her cheek, and Drusilla tried to flinch away.
"That's okay, kitty cat. I'm going to enjoy taming you."
Flora turned towards the door that had opened, and Drusilla saw Anastasia enter. Shit. This was all she needed, her sister seeing her tied up like a trussed-up goose.
Nikki Prince is a mother of two, who's always had a dream to be a published author in the romance genre. Her passion lies in raising her children as readers, gaming, cooking, reading and her writing. Her mother can now breathe easy about the child who used to get in trouble because she was hiding books everywhere and reading when it wasn't appropriate.
Nikki's a multi-published author with several epublishing houses. She loves to write Interracial romances in all genres, but wants to let everyone know to not box her in, because there is always room for growth.
Nikki's also a member of Romance Writer's of America National chapter and OCC/RWA local chapter and is a member of the board as Co-Programs Director. She is also a member of the online chapter Passionate Ink RWA, The Beaumonde RWA, and the Rainbow Romance Writers (RRW).
Nikki would love to hear from you…
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Thursday Teasers: Desires' Guardian
Hop Against Homophobia and Transphobia 2014
You have brains in your head. You have feet in your shoes. You can steer yourself in any direction you choose. You're on your own, and you know what you know. And you are the guy who'll decide where to go.


Warner Bros. Interactive Entertainment and DC Entertainment recently released gameplay featuring the next character that will be available for download in Injustice 2: Raiden from the world renown Mortal Kombat franchise. In addition to showcasing the eternal God of Thunder and protector of Earthrealm, the video showcases Black Lighting, a brand new Premiere Skin that accompanies the Raiden DLC. Black Lightning has been added to the Ultimate Edition and Ultimate Pack.


As a wealthy Victorian lady, Amy Beach never cooked or cleaned. But she did do a bit of sewing – carefully stitching new musical passages she composed atop older versions.
"What man would've done that?" wonders Dale Valena, museum curator at the University of New Hampshire, which is celebrating the 150th birthday of the pioneering American composer with an academic conference, musical performances and an exhibit of Beach memorabilia.
Born Sept. 5, 1867, in Henniker, Beach startled her family with her musical talents from early toddlerhood. By age 2, she was improvising alto parts to lullabies as her mother rocked her to sleep. At 4, she composed her first piano pieces while spending the summer on her grandfather's farm, miles away from a piano. According to a biography by Adrienne Fried Block, Beach told her mother she had written them in her head, then proved it by playing them.
Kimber is scheduled to present a paper at the Friday-Saturday conference about efforts by the National League of American Pen Women to promote female composers during the Great Depression. She said the league chose Beach to headline a concert at the White House for first lady Eleanor Roosevelt, but the event, late in Beach's career, attracted little attention.
"It was a national group at the White House, but it didn't get the kind of visibility they wanted, because it was seen as a bunch of ladies having tea, even though Amy Beach was a big deal," she said.
Kimber said media attention on female composers in general and Beach in particular comes and goes.
Besides the conference, UNH will host a free concert featuring Beach's music on Friday evening, and the university's music department will host similar performances throughout the year. The UNH museum also has set up an exhibit of photographs, manuscript scores and personal objects from its Amy Beach collection, including a small keyboard that allowed Beach to silently practice her piano skills while traveling. The exhibit will be on view until Dec. 1 and then travel to libraries around the state.
"I think of a lot of her accomplishments were much to the astonishment of musicians and composers throughout the United States and the world because it was thought to be rather beyond the capabilities of women," said special collections librarian Bill Ross.
He and Valena said that in diaries, letters and other documents, Beach comes across as a warm, generous person, particularly with the circle of young women she traveled with after her husband's death in 1910.


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Q: Unit testing background threads How do you test background threads like this?
As the fetching of the kinect sensor could be a very time-consuming task. I create a task that calls Parallel to fetch the two things-kinect sensor and mcu. If either one is done, the UI will change the string (for both could be done first). It seems really hard to test for you cannot create a new kinectsensor, you can just get one from the KinectSensor.KinectSensors, I tried to simulate the delay so that I can check if the string has changed.
    private void Initialize()
    {
        Task.Factory.StartNew(() =>
        {
            Parallel.Invoke(() =>
            {
                KinectSensor kinectSensor = null;

                // while haven't got the sensor, keep fetching
                while (kinectSensor == null)
                {
                    Thread.Sleep(200);
                    kinectSensor = (from sensor in KinectSensor.KinectSensors
                                    where sensor.Status == KinectStatus.Connected
                                    select sensor).FirstOrDefault();
                }

                _kinectService = new KinectService(kinectSensor);
                _kinectService.SetupKinectSensor(new EventHandler<ColorImageFrameReadyEventArgs>(ColorImageFrameReadyEventHandler),
                    new EventHandler<SkeletonFrameReadyEventArgs>(SkeletonFrameReadyEventHandler));

                DispatcherHelper.CheckBeginInvokeOnUI(() =>
                {
                    StatusDescription = "Kinect Has connected";
                });
            }, () =>
            {
                IMCU mcu = null;

                while (mcu == null)
                {
                    Thread.Sleep(200);
                    // get mcu here
                }

                _mcuService = new MCUService(mcu);

                DispatcherHelper.CheckBeginInvokeOnUI(() =>
                {
                    StatusDescription = "MCU Has connected";
                });
            });

            DispatcherHelper.CheckBeginInvokeOnUI(() =>
            {
                CameraShadowColor = "#FF66B034";
                StatusColor = "#FF66B034";
                StatusCaption = "Ready";
                StatusDescription = "Ready to go";
                ButtonString = "OK";
            });
        });
    }


text:
Eleanor King letters to Grace Stevenson
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King, Eleanor, 1906-1991
(S) *MGZMD 87
1 document box 29 items in 9 folders
King, Eleanor, 1906-1991. Letters to Grace Stevenson, (S) *MGZMD 87, Jerome Robbins Dance Division, The New York Public Library for the Performing Arts.
Jerome Robbins Dance Division
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Request an in-person research appointment.
Eleanor King (1906-1991) writes to her longtime friend about her travels and professional activities.
Eleanor King was born in Middletown, Pennsylvania in 1906. After studying locally with Clair Tree Major, she moved to New York to work with Doris Humphrey and Charles Weidman at their studio. She also received training in mime with Etienne Decroux, and in Oriental dance forms of Japan, Sri Lanka, and Bali.
King created roles in many of the early work of Humphrey and Weidman. Her performances for Weidman were in the premieres of The Conspirator(1930) and The Happy Hypocrite(1930); roles created for Humphrey included Water Study(1929), Life of the Bee(1929), The Shakers(1932), The Pleasures of Counterpoint(1932), and Suite in F(1933).
Eleanor King began to choreograph in The Little Company, a group consisting of herself, Ernestine Henoch (Stodelle), Letitia Ide, and José Limon. Her first solo credits came from another small company of concert dancers, the Theatre Dance Group, which included dancers Fé Alf, George Bockman, Sybil Shearer, and William Bales. She then worked extensively touring the United States and Canada as a concert dancer and with a company of her own based in Seattle, Washington. Her first large work was Icaro,with poetry of Lauro de Bosis and music by David Diamond and Franczeska Boas, which premiered at the Brooklyn Museum Dance Center in May, 1937.
In 1955, King became associate professor in the Department of Speech and Dramatic Arts at the University of Arkansas, teaching dance and mime, and also choreographing for the Theatre of the Imagination. She took a sabbatical (1960-1961) to study dance in Japan, where she also lectured.
Source of acquisition
Gift. Grace Stevenson. Received: December 8, 1992.
Processed by Henley Haslam.
Manuscripts -- Collections
Letters (correspondence)
Gift of Grace Stevenson
New York Public Library for the Performing Arts, Dorothy and Lewis B. Cullman Center
40 Lincoln Center Plaza, New York, NY 10023-7498
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text:
Check Out Jon Hamm as an Older, Sexier Daniel Radcliffe
Léa Seydoux on Shyness, Woody Allen, and Her Great Tarantino Story
Check Out the Ark Darren Aronofsky Built for 'Noah'
What 'Nashville' Means to Nashville
Lizzy Caplan Contemplates the Year of Lizzy Caplan
Jon Hamm and Adam Scott in 'The Greatest Event in Television History'
Diego Klattenhoff on 'Homeland' and Guillermo del Toro's 'Pacific Rim'
Stacey Dash Defends Her Controversial Romney Endorsement on CNN, Reminds World She Exists
Dylan O'Brien on 'Teen Wolf' Fangirls, Love, & 'The First Time'
NYFF: Lee Daniels' 'The Paperboy' is Satisfaction with a Sadistic Edge
A Trailer for Lindsay Lohan's New Not-a-Porn Film 'The Canyons' Arrives
Hulk Hogan Threatening to Sue Gawker Over Leaked Sex Tape
Meet Sarah Gadon, Cronenberg Muse & Struggling Artist
Queued Up: The Sheer Brilliance of 'King of the Hill'
Go Ahead, Play With This Liz Lemon Soundboard
October 16, 2012 1:56 pm By Jeremy Gordon
Most of us won't be watching A Young Doctor's Notebook, because we don't live in England and thus can't experience the local programming. Alas, we'll have to wait until it reaches Netflix or the inevitably American adaptation. But we can marvel at the photography showing off the contrast between Harry Potter star Daniel Radcliffe and Mad Men star Jon Hamm, who play the same character at different points in his life in an adaptation of Russian author Mikhail Bulgakov's book of the same name. For starters, the two don't really look much alike — they're two good-looking white dudes, sure, but Hamm is taller on a level that no growth spurt would account for, his facial structure is a little more classically machismo, and… oh, there's no use in it, because it doesn't matter. It's Harry and Don, hanging out! Just look at the pictures and go wild. You can wait for that Netflix partnership to experience the fun for yourself, or simply do what I do: Fanfiction!


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Upcoming Book Reviews Round 2
I have decided to add another post with additional books that are on my review list. These are the books that have been gifted to me recently that are also on my review list, in no particular order. I urge you to browse through them and take a look for yourselves. Let's support our fellow indie authors!
Title: Immortal Peace
Author: Tyler S. Harris
Purchase: Immortal Peace on Amazon
It is difficult to imagine a story about zombies, vampires, or aliens that has not already been told many times over. Immortal Peace, however, puts a twist on the common genre of science fiction by combining the elements of multiple well-known concepts. This story follows Mario Ramirez, a family man in Chicago, as he and his family witness the world erupt when aliens appear on Earth, not with a warning of waging war, but with a peace offering. The Gift is a promising medicinal panacea. When scientists first study the vaccine, they immediately find the potential value of the drug. Unbeknownst to the world, this medicine has some latent adverse side effects that are in no way beneficial. Now the world must wonder whether the gift is a genuine act of kindness, or possibly the most complex military coup known to mankind.
*.*.*
Title: Second Chances
Author: Lincoln Cole
Purchase: Second Chances on Amazon
Nichole, a young black woman, is caught in a tough position. She is juggling too many responsibilities as her world falls apart around her. When her mother turns up missing while performing an errand, Nichole is left picking up the pieces of her shattered life and taking care of her younger siblings. She isn't sure where she can turn to for help, and she is facing a lot of harsh realities about how life works and how much prejudice can hold her back.
Richard is a lawyer who lost himself in corporate law. He wants to help Nichole through her heartbreaking situation, but he makes mistakes and loses her trust. He discovers that he's been doing the right things for the wrong reasons for a long time. Everything begins to fall apart as he realizes he's swept problems under the rug for so long he might no longer be able to fix them. After meeting a young alcoholic who is struggling to take control of his life, Richard wakes up to just how far off-course his life has become and attempts to right it. He asks Nichole for a second chance to help her overcome her obstacles, and he hopes it isn't too late.
Can Nichole and Richard overcome their prejudices and get a Second Chance?
Title: Cookie Encounter: A Chance Encounter Inspirational Romance
Author: Michelle Connell
Purchase: Cookie Encounter on Amazon
Where does the power to forgive someone come from?
A tender story of love and forgiveness.
Follow Natalie's journey as she learns to forgive and then falls in love.
Natalie Alexander believes she is unworthy of a romantic relationship after a traumatic event back in college. After moving to southern Illinois, she can finally put the past behind her. But then she's smitten with the handsome Nick Norton, who she meets over a platter of cookies. Unwittingly Natalie is drawn to Nick, but will she ever be able to reveal her secret? Can Natalie overcome her insecurities and can Nick help her see her inner beauty?
* . * . *
Title: Bounty
Author: J. D. Cunegan
Purchase: Bounty on Amazon
Jill Andersen is one of Baltimore's best and brightest detectives, but she harbors a dark secret — a secret that threatens to come out when the body of Dr. Trent Roberts is pulled out of the Chesapeake Bay. Dr. Roberts' connection to Jill reveals a past that involves a tour in Iraq, a secretive cybernetic experiment, and a conspiracy that involves a native son.
Can Jill solve the case while still keeping her secret? Will her partners at the Seventh Precinct find out what she's so desperate to hide? What was Dr. Roberts looking into that led to his murder? And perhaps the biggest question of all…
Who is Bounty?
Title: Blood Ties
Purchase: Blood Ties on Amazon
For as long as Jill Andersen could remember, her father was a hero.
But heroes don't commit murder, do they? The state of Maryland said Paul Andersen did just that, three times over, and was set to execute him for it. But Jill and the rest of her colleagues at the Baltimore Police Department come across the murder of a law student that leaves her hopeful that she can clear her father's name.
While Jill and her colleagues work against the clock to clear her father's name, new players emerge, hinting to a deeper, darker conspiracy than what was previously known. An enigmatic faction known as The Order reveals itself, and the mystery surrounding Paul's alleged duplicity leaves more questions than answers.
Along the way, Jill must not only face the possibility that her father was not who she thought he was, but she must also face the prospect of her secret being revealed. The stakes are higher than ever in Blood Ties, the intense follow-up to J.D. Cunegan's debut mystery Bounty.
Can Jill save her father before it's too late? Will she even want to?
Title: Give It Back
Author: Danielle Esplin
Purchase: Give It Back on Amazon (Pre-Order)
This novel follows three characters: Lorraine, Lexy, and Ella.
Lorraine:
Not long ago, Lorraine lost her husband to another woman. She thought that was the worst thing that could happen to her, but soon she realizes it's just the beginning of an everlasting nightmare.
Lexy:
Lexy, an au pair from London, moves to Seattle to help Lorraine with her infant son. But she didn't come for the child…she came for something else.
Ella:
When Ella receives a call from her sister, Lorraine, who begs her to leave San Diego to spend time with her, she decides to take a few days off from work to visit her. Frightened to see how much Lorraine has weakened since her diagnosis eight months ago, she packs a bag and heads to Seattle with a foreboding feeling that this might be the last time she sees Lorraine.
But on her way to the airport, she learns that something shocking has happened since she last spoke with Lorraine and now. To make matters worse, once Ella arrives in Seattle, Lorraine's story keeps changing, making Ella question how reliable her sister really is.
Soon Ella is entangled in a mysterious investigation, and more so, in the lives of everyone involved. She realizes not only that she won't go home anytime soon but also that she'll never look at others the same way she did before.
Title: The Inter-Terrestrial
Author: Chad Descoteaux
Purchase: The Inter-Terrestrial on Amazon
An alien scientist has a half-human "inter-terrestrial" son on the primitive planet of Earth. Aliens from neighboring planets (Mars and Venus) think they own the Earth and are adamant that it not be used by higher species without their consent. For twenty years, this alien father has been trying to figure out a way to get back to this forbidden planet to see his son, desperately looking for an opportunity to present itself.
But how did this "inter-terrestrial" come to be? How has his human mother protected him on a planet where many people hate and fear what is different? And what role would this hybrid play in proving that humans are not inferior to our alien brethren?
Title: Tangled Web
Author: L. W. Tichy
Purchase: Tangled Web on Amazon
When fifteen year old foster kid and diagnosed schizophrenic, Ryne, bumps into a strange man only she can see, the carefully constructed pretenses of her life start to crumble, forcing Ryne to choose between the safe, mundane, mortal world that's labeled her crazy, or the magickal world of nightmares she has spent her life pretending doesn't exist. The truth will set you free. Not. At least, not for Arrynna Doe. The only thing the truth will bring Ryne is a straight jacket and a room at the local, state funded institution, again. So she lies- to her doctors, to her foster parents, to her best friend. Because, really, who's going to believe there is a whole world filled with terrifying magickal creatures only she can see- faeries, witches, vampires, and werewolves, even dragons? That's right, nobody! Ryne has her routine mastered- pretend you're normal, lie to everyone you know, ignore supernatural beings. And the routine works, until the day she acquires stalkers. Faerie stalkers. As Ryne struggles to keep her days normal, she finds herself questioning the tenets' of her life. Why can she see things that no one else can and why are these creatures suddenly interested in her? The answers might just be more than she can handle. Will she discover the truth? Or is she just as crazy as the doctors have always said? Either way, Ryne is facing a crossroads, and pretty soon she's going to have to make a choice.
FOR BOOK REVIEW REQUESTS FILL OUT FORM: Book Review Request Form
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Massachusetts Courts Have Spoken: Guidance Regarding No-Tipping Policies
3 Min Read	 8.4.2017	 By Robert M. Kaitz
The change in tip jars quickly adds up, and can especially add up in Massachusetts, where the failure to lawfully distribute tips among wait staff employees may subject a restaurant to mandatory triple damages. The Massachusetts Tips Act (Tips Act), with its complexities and nuances, has vexed restaurants throughout the Commonwealth since its inception in 2004. Whether restaurants and franchises permit wait staff employees to accept tips or not, there are important aspects of the Tips Act employers should be aware of.
The Tips Act prohibits employers from retaining, demanding, requesting, or accepting any tip or service charge given by a patron that is intended for a wait staff employee. A "tip" is defined as any gift or gratuity "given as an acknowledgement of any service performed" by a wait staff employee. A "wait staff employee" is any employee in a restaurant responsible for directly serving beverages or food to patrons or for clearing patrons' tables, and who does not hold any managerial responsibilities. Potential violations of the Tips Act arise when a restaurant withholds tips and gratuities from its eligible employees, allows for tips to be pooled with management-level employees, or requires its wait staff employees to share a portion of their tips with non-eligible employees at the end of a shift. The stakes can be high for restaurants to ensure compliance, as a Tips Act violation will pay mandatory treble damages, attorney's fees, and litigation costs.
The stakes can be high for restaurants to ensure compliance.
In 2015, the Supreme Judicial Court (SJC), the highest court in Massachusetts, ruled that businesses can lawfully maintain and enforce no-tipping policies, but with certain caveats, making full compliance with the Tips Act far from simple. The lawsuit, bringing in to question the no-tipping policies of several Dunkin Donuts franchises, arose as a direct challenge to the legality of these policies under the Tips Act. The employees who filed suit claimed that the no-tipping policies deprived them of an opportunity to earn tips from patrons. Moreover, when patrons left tips despite the no-tipping policy, Dunkin Donuts instructed employees to place the tips in the appropriate register. Contrary to patrons' intentions, Dunkin Donuts was keeping the tips rather than remitting them to wait staff employees.
Although the court found that a no-tipping policy is consistent with the Tips Act, it cautioned that restaurants with no-tipping policies were still obligated to ensure compliance with the Tips Act. This decision clarified that employers were required to communicate the no-tipping policy clearly to patrons. Otherwise, the employer could not retain any tips left by patrons. For instance, patrons who left tips ignorant of the policy would reasonably believe that the tips would be remitted to the appropriate employees. As a result, the Tips Act would require restaurants to distribute these tips to said employees. In contrast, where the existence of the no-tipping policy is communicated clearly to patrons, no patron could reasonably believe that the tips were intended for the wait staff employees. The restaurant is therefore entitled to keep the tips because it would not violate the patrons' intentions.
This decision has sent a clear directive to restaurants regarding no-tipping policies. Although such policies may be lawfully implemented and enforced, restaurants must follow certain guidelines to ensure compliance with the Tips Act:
A restaurant that has a no-tipping policy must decide whether it will clearly communicate the existence of the policy to patrons. Restaurants may have reasons as to whether or not they wish to communicate the existence of no-tipping policies to its patrons, which will affect how any tips are treated.
No-tipping policies should be communicated with clear and conspicuous signs and postings. Restaurants should consider notifying patrons of the no-tipping policy by placing signs on the register, at the door, or other clearly visible areas. The sign should also notify patrons that any money left will not be treated as a gratuity and will not be remitted to wait staff employees.
If the no-tipping policy is not clearly communicated to patrons, then tips must be distributed to eligible wait staff employees.
Employees with managerial responsibilities are expressly excluded from the definition of a wait staff employee under the Tips Act and are not eligible to share tips. Only those responsible for the service of beverages or prepared food directly to patrons and/or the clearing of patrons' tables are eligible to share tips that are left by patrons and must be remitted to wait staff employees.
Restaurants should not take any adverse actions against any employee who complains or raises concerns about tip distribution, regardless of whether the complaint has any merit. Massachusetts prohibits employers from retaliating against employees for raising concerns about wages, and a court may treat concerns about tips as falling within the ambit of "wages."
The courts have spoken with clear directives regarding the legality of no-tipping policies under the Tips Act, and it is the restaurant's responsibility to ensure compliance. Given the steep penalties for violating the Tips Act, employers should proceed carefully and consult with their counsel when contemplating and implementing a no-tipping policy.
Robert M. Kaitz
@DavisMalm
Robert M. Kaitz practices in the Employment and Litigation areas at Boston law firm Davis, Malm and D'Agostine. Robert is a trial lawyer focusing primarily on employment, professional liability, and business litigation matters, as well as employment counseling. He can be reached at rkaitz@davismalm.com.


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