DOL Proposes New FLSA Independent Contractor Analysis
On February 26, 2026, the U.S. Department of Labor (DOL) issued a proposed rule that would make it easier for employers to classify certain workers as independent contractors rather than employees for purposes of federal wage and hour laws (FLSA) and the Family and Medical Leave Act (FMLA). In a change from the current approach, […]
Emily Gnam Joins the team!
Lake Effect HR & Law, LLC, is pleased to announce that Emily R. Gnam has joined our team, furthering our mission to maximize each client’s workplace potential with a commitment to kindness, true partnership and exceptional service. Emily has over 27 years of experience in the private sector and brings a wealth of expertise in […]
EEOC Rescinds Harassment Guidance
On January 22, 2026, the Equal Employment Opportunity Commission (EEOC) voted 2-1 to rescind its “Enforcement Guidance on Harassment in the Workplace” (Harassment Guidance), a 190-page document which had been approved in 2024. Although the Harassment Guidance did not have the force of law, it aimed to help employers identify and prevent activities that could […]
Benefits Limits for 2026
Each year, the IRS sets new limits for ACA high deductible plans, employee benefits plans, flex plans, QSEHRAs, and retirement plans. Below is Lake Effect’s ready reference chart showing the Benefits Limits for the 2026 tax year. Download Benefits Table 2025 2026 Flexible Spending Accounts (FSAs) Healthcare FSA max election (per year) […]
Updated W-2 Tax Form: Tax Deductions on Qualified Tips and a Portion of Overtime Pay
UPDATE TO LAKE EFFECT’S AUGUST 27, 2025 BLOG ON THIS TOPIC In July 2025, the Trump Administration’s signature budget bill became law as Public Law 119-21. Of note for employers and employees, the bill permits tax deductions for “qualified tips” and a portion of overtime pay, as detailed in this IRS Fact Sheet. In August, […]
Tax Deductions on Qualified Tips and a Portion of Overtime Pay
In July 2025, the Trump Administration’s signature budget bill became law as Public Law 119-21.
SCOTUS Clarifies Standard in “Reverse Discrimination” Lawsuits
On June 5, 2025, the U.S. Supreme Court unanimously affirmed the legal burden of proof required to establish a “reverse discrimination” claim. In “reverse discrimination” cases, a member of a majority group alleges they were discriminated against based on their membership in that majority group. The question before the Court was whether majority-group plaintiffs claiming […]
Trump Executive Order Vows to Eliminate Disparate Impact Liability
The Trump Administration has directed a sweeping change to employment discrimination liability under Title VII in its recent executive order titled, “Restoring Equality of Opportunity and Meritocracy.”
USCIS Releases Revised Form I-9
USCIS issued a revised Form I-9 on April 2, 2025 with an edition date of 01/20/25 and an expiration date of 05/31/2027. Although revisions are minor, it is important to use the approved and unexpired versions of the Form I-9.
EEOC and DOJ Warn Against Unlawful DEI-Related Discrimination
On March 16, the EEOC and the Department of Justice (DOJ) warned against DEI-related discrimination in the workplace in a technical assistance document.
