DOL Proposes New FLSA Independent Contractor Analysis

frozen lake landscape

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, […]

EEOC Rescinds Harassment Guidance

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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

Fish jumping upstream

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) […]

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 […]

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.