Other Fed. Laws/Regulation

Question 1

Anti-Discrimination - Title VII (7) - CRA 1964

Answer 1

Against race, religion, color, national origin, and sex (including harassment, quid pro quo, hostile environment)

Question 2

Defenses to Title VII (7)

Answer 2

o Bona Fide Occupational Qualification (BFOQ)
 E.g. Male prison strip searches
o Seniority or merit system

Question 3

ADEA - Age Discrimination in Employment Act

Answer 3

o Workers 40 >
o No mandatory retirement
o In terms and conditions of employment

Question 4

ADA - Americans with Disabilities Act

Answer 4

o Encourages companies to make use of talents of the disabled
o Protects qualified individuals with disabilities
o Requires reasonable accommodations

Question 5

Social Security Act

Answer 5

o Provide partial replacement of earnings when workers retired
o “fully insured” workers – contributed for at least 40 quarters (10years)
o “currently insured” – may still receive some benefits
o ALSO funds Medicare – 65 > & some disabled workers
o DOES NOT fund Medicaid

Question 6

FICA - Federal Insurance Contributions Act

Answer 6

o Financed through payroll taxes to pay Soc Security AND mediCARE
o Employers – pay half and withhold other half from employee’s salary
o Applies only to Waged, not passive income

Question 7

When you DON’T pay (payroll taxes)

Answer 7

o 26 USC 6672 may be able to impose them upon “responsible persons” Requirements below:
 Were they required to collect, truthfully account for, and pay over the tax?
 Did the person have discretion to decide which, when, and in what order debts or taxes would be paid?
 Willfully failed to do so

Question 8

Self-Employed

Answer 8

o Pay as employer and employee

o Only on active income

Question 9

FUTA - Federal Unemployment Tax Act

Answer 9

• Purpose is to provide benefits to workers who lose their jobs and can’t find new ones
• PAID by EMPLOYER ONLY
• To collect:
o Involuntarily terminated
o Available and looking for work
o Not receiving disqualifying income (e.g. retirement or disability benefits)

Question 10

FLSA - Fail Labor Standards Act

Answer 10

•	4 MAJOR SECTIONS
o	1. Minimum wages
	Year-end bonuses not considered
	Independent contractors NOT covered
o	2. Overtime standard
	> 40 hours = 1-1/2 times their hourly wage
	No offset for when weeks < 40
(NEITHER 1 or 2 APPLY TO EXECUTIVES OR PROFESSIONAL EMPLOYEES (E.G. CPAs) can have min. wage w/o overtime
o	3. Child LABOR RESTRICTIONS
o	4. Equal pay (for women) provision

Question 11

ERISA - Employee Retirement Income Security Act - 1970ish

Answer 11

o DOES not require employers to provide employee pension or welfare benefits plans BUT encourages them to do so via tax benefits, prohibits discrimination
o 2 TYPES OF PENSION PLANS
 1. Defined-benefit plans: guaranteed a specified monthly income for life
 2. Defined-contribution plans: employers promise to contribute to a retirement account that hopefully will be wisely invested
• PBGC Pension benefit guaranty corporation – insures contribution plans
• VESTING -
o LIABILITY
 “fiduciaries” may be sued
• FIDUCIARY =
o Exercises discretionary management or control over the plan
o Renders investment advice for a fee, or
o Has discretionary authority in administering plan
o Accountants who audit plans will not be “fiduciaries” – are exceptions

Question 12

COBRA - Consolidated Omnibus Budget Reconciliation Act

Answer 12

o Provides health insurance in some circumstances after job loss
 Due to:
• Termination (firing, layoffs, and quits)
• Reduced hours
o Extends medical benefits an extra 18 months or 29 if insured was disabled (employee pays for this continued coverage)

Question 13

FMLA - Family Medical Leace Act

Answer 13

o Balance employees’ workplace demands with family needs
o Entitled to 12 weeks of unpaid leave w/o losing job IF eligible
 Have to have worked for at least 12 months, 1,250 hours during previous 12 months
 For birth of child or serious health condition or family member

Question 14

Worker’s Compensation Act

Answer 14

o Provide nearly automatic compensation for employees who suffer work related injuries or disease
 Does NOT cover independent contractors
o Employers carry WC insurance
o Quid-pro quo: employees CANNOT sue boss, unless guilty of intentional torts or gross negligence
o CAN sue third parties, injured by faulty machine (workers comp from boss/sue machine company)
o NORMALLY carelessness does not bar you from workers comp benefits

Question 15

OSHA - Occupational Safetey & Health Act

Answer 15

o Employers MUST:
 Provide workplace free from “recognized hazards” likely to cause death/serious injuries/disease
 Comply w/ OSHA standards
 Keep records of job related injuries/ report to OSHA
o EMPLOYEES rights
 File a request for inspection
 Refuse in good faith to work
 Not be retaliated against for exercising against

Question 16

National Labor Relations Act

Answer 16

o Right to:
 Form, join, or assist unions
 To bargain collectively through chosen union
 To engage in concerted action for the purpose of collective bargaining
o ONCE 30% of eligible employees sign authorization cards, an employee group may petition for an election to certify a union

Question 17

Unfair Labor Practices

Answer 17

o EMPLOYERS MAY NOT:
 Interfere union organizing efforts
 Bribe workers to vote against union/ threaten workers
 Dominate/ interfere with the union
 Discriminate against a union member
 Refuse to bargain collectively
o UNIONS MAY NOT:
 Coerce employees
 Require employers to agree not to do business w/ non-union companies
 Refuse to bargain collectively
 Engage in an illegal strike or secondary boycott

Question 18

Strikes

Answer 18

 TO BE LEGAL:
• Supported by majority of members, w/ 60 day notice to employers
 “wildcat” strikes if minority goes w/o majority approval
 Secondary strikes against third-parties to coerce them to oppose management are illegal
 No right to picket on employer’s private property