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If those provisions are not included, officers may be within their rights to contest later attempts to hold back pay from those other sources, thereby depriving the company of the broadest range of potential sources of recovery. 2.

They are evidence based and offer research-backed interventions. 2.

For 2026, boards should carefully consider incentive plan design to ensure these plans are designed for resilience, including goal-setting, pay mix, long-term incentive (LTI) vehicle mix, etc. 2.

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The Journal of Total Rewards Second Quarter 2024 | Volume 33 | No. 2 Studies of a variety of topic rewards topics, from AI and pay transparency to career advancement to analyzing a pay gap.

Ongoing research from Stanford University professor of economics Nicholas Bloom provides evidence that hybrid workplaces generally outperform purely 2018 (in-office) and 2020 (fully remote) approaches. 2.

On Jan. 2, less than three weeks before inauguration day, the FTC filed appeals to the Fifth Circuit and Eleventh Circuit after lower federal courts in Texas and Florida decreed in August that the commission exceeded its rulemaking authority in banning noncompetes for most U.S. employers.

Option 2: Calibrate By Impact Impact counts.

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.”

Domaszewicz also shared several ways total rewards professionals can get creative to encourage better HSA utilization by employees: ;Consider larger contributions to HSAs for employees below a certain income threshold; or, have the same max contribution per employee but offer a 2:1 match for employees below a certain income threshold.; ;Take cues from 401(k) policies , such as default contributions that automatically increase with salary bumps.; ;Offer well-being incentives via deposits in HSA accounts.; ;Provide plan comparison tools , digital resource repositories, etc.; ;Launch an HR-monitored Slack channel for employees to share their own HSA experiences, tips and tricks.; More than anything else, don’t assume employees understand HSAs because you conducted training when you first offered them.