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Since the plan requires the election to be made before the PTO is available to be taken, the cash-out can occur in 2026 without creating constructive receipt in 2025, or for the remaining 30 days of PTO she’ll accrue in 2026.; ;Cash-outs for financial emergencies.

For some statistical proof: ;Only 30% of individual contributors want to become people managers in the next few years — with a similar percentage saying their managers are too stressed out to support them, according to a LinkedIn survey of more than 10,000 professionals.; ;47% of top performers would decline a promotion to management, according to research from employee engagement platform Happily.ai.; ;Only 6% of Generation Z workers say their primary career goal is to obtain a position in senior leadership, Deloitte uncovered in its 2025 Gen Z and Millennial Survey.; “The manager role isn’t particularly enticing,” said Sue Cantrell, the vice president of products and workforce strategies at Deloitte Consulting LLP.

According to Willis Towers Watson’s “Modernizing Total Rewards Survey ,” these organizations are 10% to 15% less likely to report having difficulty attracting employees with critical skills, and 20% to 30% less likely to report having difficulty retaining employees with critical skills.

Comments on this proposal are due within 30 days of when the proposal is published in the Federal Register, which signals the SEC has this proposal on a similarly fast track as the Rule 10b5-1 proposal issued at the end of 2021, with the strong possibility being that calendar-year companies will need to include this disclosure on their 2023 proxy.

As of Sept. 30, there were 78 SoP failures for companies in the Russell 3000, seven more than the previous highest number of failures on record since SoP inception (71 total in 2021).

New JOLTS Report Also Portrays Slowing Labor Market  American employers and workers are holding back on hiring and quitting, according to data from the latest Job Openings and Labor Turnover Survey (JOLTS) report , released July 30 by the BLS.

For WorldatWork Members ;WorldatWork’s Salary Budget Survey , research;Compensation Immersion Program , course;Performing a Pay Equity Analysis, course;Cracking the Compensation Code: Connecting Pay Strategy, Transparency and Benchmarking , webinar; ; Nearly 30% of U.S. organizations are exploring the practice of sharing pay ranges beyond minimum legal requirements, according to Mercer’s August 2024 QuickPulse U.S.

For example, New York requires employers to provide a 30-minute meal period for employees who work shifts of more than six hours that extend past noon.

Legal experts state that because the continuing resolution that’s currently funding the federal government expires on March 14, the government can’t legally commit to the portion of the program that promises to pay those who resign until Sept. 30.

According to Paul Fronstin, the director of health benefits research at EBRI, the report may encourage employers to provide more resources for employees, especially since the findings showed half of plan buyers spent less than an hour selecting their health plans — with 3 in 10 spending less than 30 minutes.