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An origin of average differences in nominal (surface-level) pay received by men and women at the aggregate and similar-role level is that men and women often neither work in the same nor similar jobs in an organizational hierarchy (Greene 2020).

Business publication headlines over the past several years have included: “Are Remote Workers and Their Organizations Drifting Apart?”

Specifically, 26 CFR § 1.451-2 - Constructive receipt of income states: “Income, although not actually reduced to a taxpayer’s possession, is constructively received by him in the taxable year during which it is credited to his account, set apart for him, or otherwise made available so that he may draw upon it at any time, or so that he could have drawn upon it during the taxable year if notice of intention to withdraw had been given.”

Offering more and a wider range of tangible as well as intangible rewards is one of the strategies employed by high-performing organizations to differentiate themselves and attract the best talent (Greene 2014).

Apart from being the right thing to do, it’s no surprise that several studies have found that it’s also good business.

Greene offered an interesting example in his work on knowledge management (Greene 2020).

In the United States, a presidential executive order and legislation at both the state and local levels are increasingly mandating, at minimum, salary range disclosures for employees and job applicants ( Green 2023).

Jacobs, based in Conshohocken, Pennsylvania, found that employees were facing a number of challenges apart from their customer service roles.

We’re facing a probable recession sometime in the next year and ride-share insurance costs are going up,” Lyft co-founders John Zimmer and Logan Green wrote in a memo.

Consider Demographics — and Poll Your Workers If you received the green light from the investment committee and plan provider, the next step is examining your organization’s demographic profile — and taking the question to your employees.