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Further, the final rule does not alter Interpretive Bulletin 75-8, D-2 ( 29 CFR 2509.75-8 ) (IB 75-8) under the Employee Retirement Income Security Act of 1974 (ERISA), which states that individuals “who perform purely administrative functions for an employee benefit plan” and “who have no power to make decisions as to plan policy, interpretations, practices or procedures, are not fiduciaries.”

Level of Renewal Responsibility and Persuasion, from Low (1) to High (8) Core Seller Renewal Option Application Examples 1 No renewal incentive Exclude renewals from the sales compensation plan when the seller is not responsible for renewals 2 Renewal add-on bonus Provide a modest add-on bonus (e.g., 1% commission rate) for renewals outside of target incentive when the seller supports renewals. 3 Renewal hurdle Provide a richer new business accelerator rate (or rates) if the seller achieves renewal quota (e.g., 3 times vs. 2 times, if quota is hit) to communicate renewal performance expectation for overachievers. 4 Total sales with reduced below-quota rates Use a total sales measure with lower pay rates below 100% of quota (e.g., a 0.5 multiplier from 1% to 50% of quota, and a 1.5 multiplier from 50% to 100% of quota) to pay less for not achieving quota that includes renewal business. 5 Reduced renewal credit Use a total sales measure with a lower renewal

Certified IT Skills: A Growing Pay Gap According to Foote Partners’ IT Skills and Certifications Pay Index TM (ITSCPI), the average cash market values of 714 non-certified IT skills and 640 certified IT skills have been growing apart for years — and this gap is now wider than ever.

And just as in politics, you are likely to have some people very happy with your views and some who aren’t.

.; ;Action items: ;Review the Department of the Treasury’s list of eligible occupations (due from them by Oct. 2) to ensure employee eligibility.; ;Ensure W-2s and 1099s report qualified tips and the employee’s occupation, subject to future IRS guidance.; ;Ensure pay systems are updated to reflect the deduction and to potentially adjust withholding.; ;Understand the reduction rate for those making above the MAGI limits.; ;Monitor IRS guidance for updated withholding procedures for 2026.; ;Communicate with tipped employees on how the deduction works and the temporary nature of the provision.;;; ;No tax on overtime (OT).

Seven percent were from Canada, 2% were from Germany, with the remaining 11% representing other countries.

;See how to create an interactive analysis dashboard using Power Query, Power Pivot, icons, text boxes, elegant, uncluttered color-coded charts, customized slicers to drill down by level, department or location, Power Pivot median measures and three simple macro buttons that allow alternate pay base views of the data.

During the debate, Gorman and Sumser agreed on some points, but more frequently offered differing views that provided interesting perspectives on how the compensation function may evolve as AI becomes more sophisticated.

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