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

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…

Permanent Extension for Providing Forms 1095-B & 1095-C to Employees Finalized

February 27, 2023

In final regulations released on December 12, 2022, the Department of the Treasury and the Internal Revenue Service (IRS) formally adopted and permanently extended the automatic 30-day extension for employers and other reporting entities to provide Forms 1095-B and 1095-C (collectively, “the Forms”) to employees. Our HR Consulting team has the knowledge and expertise to…

OSHA 300A Posting Period (Feb 1-Apr 30)

January 31, 2023

Employers that are covered by the Occupational Safety and Health Administration’s (OSHA’s) record-keeping rule must post a summary of 2022 work-related injuries and illnesses in a noticeable place from Feb. 1 to April 30. Many employers with more than 10 employees—except for those in certain low-risk industries—must keep a record of serious work-related injuries and…

Secure Act 2.0 Updates Retirement Plans Starting in 2023

January 23, 2023

The new Secure Act 2.0 legislation expands upon the Secure Act of 2019 with updates to retirement savings plans across the country. Here’s what you need to know.   Automatic Enrollment Requirements Plan sponsors of 401(k) and 403(b) plans will be required to automatically enroll eligible employees with a starting contribution of 3% of their…


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.