S&S HR Corner

Stay up to date and get the latest news impacting Human Resources (HR) and your business with HR Corner! Human Resources is a critical function in today’s fast-paced business environment, so you must ensure you have the most up-to-date news and information to help your business succeed. If you need assistance with any of the issues contained in the HR Corner (or any other HR-related issues), let our professionals help. Contact us for more information on HR Consulting and Outsourcing.

HR News

Department of Labor Finalized Substantial Increase to Salary Threshold for FLSA White Collar Exemption

April 25, 2024

  By: Drema Foster, PAFM The U.S. Department of Labor (DOL) issued its Final Rule on April 23, 2024, to increase the minimum salary requirements for the “white collar” exemptions (executive, administrative, and professional) from minimum wage and overtime pay requirements under the Fair Labor Standards Act (FLSA). The Final Rule sharply increases the minimum…

Don’t forget to empty out your flexible spending account

December 29, 2023

If you have a tax-saving flexible spending account (FSA) with your employer to help pay for health or dependent care expenses, there’s an important date coming up. You may have to use the money in the account by year-end or you’ll lose it (unless your employer has a grace period). As the end of 2023…

2023 Affordable Care Act (ACA) Reporting Deadlines and Potential Penalties

November 9, 2023

By: Drema Foster, PAFM As we’re closing in on 2024, employers must be aware of the most recent changes to Affordable Care Act (ACA) reporting. Since 2015, employers have been able to file their Forms 1094-C and 1095-C by paper rather than electronically if they were filing less than 250 returns. However, beginning in 2024,…

SECURE 2.0 – IRS Delays Roth Catch-up Contribution Requirement to 2026

September 5, 2023

By: Drema Foster, PAFM One of the key provisions of the SECURE 2.0 Act passed at the end of 2022 included a requirement that those earning over $145,000 in 2023 would have to make their 401(k) Catch-Up contributions as Roth (on an after-tax basis) beginning January 1, 2024. Those 50 years and older can contribute…

New Version of I-9 Form Released Along with New Verification Procedures for E-Verify Employers

August 11, 2023

By: Drema Foster, PAFM United States Citizenship and Immigration Services (USCIS) announced on July 21, 2023, a new Form I-9—which has been streamlined and shortened—that employers should use beginning August 1, 2023. The new form can be found here: https://www.uscis.gov/sites/default/files/document/forms/i-9.pdf Employers may continue to use the older Form I-9 (Rev. 10/21/19) through October 31, 2023.…

Solo business owner? There’s a 401(k) for that

August 7, 2023

If you own a successful small business with no employees, you might be ready to set up a retirement plan. Now a 401(k) might seem way out of your reach — only bigger companies can manage one of those, right? Not necessarily. Two ways to contribute With a solo 401(k), the self-employed can make large annual deductible contributions to…

Is Resignation Now Remorse?

March 29, 2023

After the Great Resignation, when more US workers quit their jobs than ever, over 70% of 2,000 workers who had resigned told a Harris poll that it was harder to find a good job than they had expected. More than a third of those who had found a new job said they regretted quitting, their…

New Protections for Pregnant and Nursing Workers in 2023

March 22, 2023

As part of the federal omnibus spending bill, President Joe Biden recently signed into law the Pregnant Workers Fairness Act (PWFA) and the Providing Urgent Maternal Protections for Nursing Mothers Act (PUMP Act), expanding federal protections for both pregnant and nursing workers. Pregnant Workers Fairness Act The PWFA creates a legal obligation for employers to…

CAA 2023 Appropriations Bill Restores Telehealth Exemption for HDHP’s Through 2024

March 15, 2023

During the final week of December 2022, Congress approved the Consolidated Appropriations Act, 2023 which included, among other provisions affecting employers, a temporary telehealth services safe harbor for High Deductible Health Plans first-dollar coverage without violating Health Savings Account contribution rules. This CAA 2023 HSA relief is an extension of the CARES Act and CAA 2022 provisions, which provided…

IRS Raises Health Plans’ PCORI Fees Payable in 2023

March 8, 2023

The IRS is raising the fee that insurance issuers or sponsors of self-insured health plans pay annually to fund the federal Patient-Centered Outcomes Research Institute (PCORI) trust fund. The fee applies to health plans for the preceding calendar year, and for plan years ending in 2022, PCORI fees are due by July 31, 2023. According to…


Drema K. Foster
Drema Foster is the Chief Operating Officer and Human Resources Director for Suttle & Stalnaker, PLLC.  Drema has been with S&S for 8 years and has over 20 years’ experience in the Human Resources field.  Drema provides human resource-related consulting services to our clients and handles the internal HR/ Administration functions for the firm.