Sources
Small Business Tip Sheets, U.S. Equal Employment Opportunity Commission.
NLRA Section 7.
The Boeing Company, 365 NLRB No. 154 (Dec. 14, 2017).
Advice Memoranda Dealing with Handbook Rules post-Boeing, National Labor Relations Board.
NLRB, Board Decision, BMW Manufacturing Co., 370 N.L.R.B. No. 56, 2020 BL 480165, Sherman & Howard.
IRC §79
IRC §§ 105, 106
IRC § 105
IRC §129
IRC §127
IRC §125
IRC §132
Danielle Braff, How to Design a 21st Century Time-Off Program, SHRM (2018).
Tax Information for Retirement Plans, Internal Revenue Service.
Revenue Ruling 91-26, 1991-1 C.B. 184
Publication 15-B (2021), Employer’s Tax Guide to Fringe Benefits, Internal Revenue Service.
Kevin M. Doherty and Keli Liu, When Your Workforce is no Longer Local, Which Employment Laws Apply (Dec. 8, 2020).