A wage levy, sometimes referred to as a garnishment, is a legal action used to take up to 25 percent of a debtor’s wages to pay a debt. The wage levy notice to an employer includes a disclosure form on which the employer calculates how much “additional withholding” will be taken from the debtor’s wages….
Collect tax debts first, then collect other agency debts in the order they were referred to the Department for collection. The Minnesota Department of Revenue’s wage levy for any type of debt takes precedence over a private garnishment after 70 days from service of the private garnishment to the employer. It does not take precedence…
The chart shows common assets subject to various types of levies: Property Subject to Levy Type of Levy Used W-2 wages, commissions and bonuses Wage Levy 1099 non-employee compensation, periodic rents Continuous Levy Checking and savings accounts at banks and credit unions Bank Levy Rights and shares in the stock of corporations Investment Levy Annual…
Wage Levy Wage levies take a portion of a debtor’s wages. Bank Levy Bank Levies take a debtor’s bank assets such as funds in a checking account. Continuous Levy Continuous Levies take all or a portion of a debtor’s payment for services (other than wages) performed for a third party on a continuous basis. Investment…
The End-of-Confinement Review Committee An end-of-confinement review committee is responsible for determining an offender’s risk level, which in turn determines the level of community notification that will occur. The end-of-confinement review committee is a standing committee at each state correctional facility and at each state treatment facility where predatory offenders are confined. The committee is…
Federal law provides that an employer cannot discriminate against female employees because they are pregnant. The law treats pregnancy as a medical condition: employers have to treat pregnant women the same way they treat employees with other medical conditions with similar employment effects. Unfortunately, pregnancy discrimination claims are on the rise according to the Equal…
What is Theft by Swindle in Minnesota? Theft by Swindle is defined by Minnesota Statutes section 609.52, subdivision 2(4), as swindling, whether by artifice, trick, device, or any other means, whereby a person obtains property or services from another person. Have any Minnesota cases elaborated on the definition, elements, tests, or scope of Theft by…
Community Notification Law All predatory offenders are subject to the community notification law. A predatory offender is a person who is required to register under the predatory offender registration law, except for those individuals who are required to register based solely on delinquency adjudications. Minn. Stat. § 244.052, subd. 1, cl. (5). CREDIT: The content…
Continuation Coverage Minnesota law requires group life insurance plans to permit employees who are voluntarily or involuntarily terminated from employment the option to elect to continue the coverage for the employee and his or her dependents. Termination does not include discharge for gross misconduct.218 The employee is eligible to continue coverage for 18 months after…
Continuation Coverage Minnesota law requires that insured group health plans and plans established by employers through HMOs governed by Minnesota law allow covered employees who are voluntarily or involuntarily terminated (other than for gross misconduct45) from employment to elect to continue coverage for the employee and the employee’s dependents.46 The employee is eligible to continue…
There are several things that you can do to facilitate the audit process should your business be selected for audit: Use accounting software (Quickbooks, Peachtree, etc) to keep your accounting records Keep your books and records up to date Retain copies of: Bank statements and cancelled checks/deposit slips Credit cards statements and the supporting receipts…
The IRS may assess excise tax penalties of $100 per day (up to $200 per day if more than one qualified beneficiary from the same family is affected) for each day a plan fails to comply with COBRA.210 For single employer plans, the overall limit on the liability for excise tax penalties for failures due…
A plan may charge the qualified beneficiary for the cost of COBRA continuation coverage, but it is not required to do so.204 The maximum COBRA premium for one month of continuation coverage is 102% of the applicable premium.205 The additional 2% represents an administrative fee that the Plan Administrator may charge. Under the 11-month disability…
COBRA continuation coverage is not automatically extended to a qualified beneficiary; he or she must affirmatively elect such coverage. A qualified beneficiary has 60 days to elect COBRA coverage after the date that plan coverage terminates, or if later, 60 days after the date of the Election Notice to the qualified beneficiary from the Plan…
In order for a Plan Administrator to issue an Election Notice to a qualified beneficiary, it has to first receive notice of when a qualifying event occurs. In general, employers are obligated to inform the Plan Administrator of certain qualifying events within 30 days of their occurrence, which include: death of a covered employee; termination…
A Plan Administrator must provide a qualified beneficiary with a Notice of Unavailability of COBRA Coverage when it determines that such qualified beneficiary is not entitled to COBRA coverage (or to an extension of the maximum COBRA period) after receiving notice from the individual of a qualifying event, a notice of a second qualifying event,…
Before a Plan Administrator may terminate COBRA coverage prior to the end of the maximum continuation coverage period, the Plan Administrator must provide each affected qualified beneficiary with a notice that specifies when his or her COBRA coverage will be terminated.195 Plan administrators can provide the Notice of Termination of COBRA Coverage along with the…
The Plan Administrator has the obligation to send a COBRA Election Notice to each qualified beneficiary who will lose plan coverage as a result of a qualifying event. The Election Notice contains information about a qualified beneficiary’s continuation coverage rights and obligations with respect to a qualifying event, and is typically accompanied by a COBRA…
This example is part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an experienced employment attorney before dealing with COBRA-related employment issues. Employers and Plan Administrators are cautioned that this Notice will require tailoring to the…
The Plan Administrator, which is often the employer, has the obligation to send the initial COBRA notice to the covered employee (and his or her spouse, if any) when the employee (and spouse, if any) becomes covered under the group health plan.189 The initial COBRA notice (sometimes referred to as the “General Notice”) contains general…
This example is part of a series of posts covering the Continuation of Group Health and Life Insurance Coverage Law (COBRA). This information is not legal advice. You should consult with an experienced employment attorney before dealing with COBRA-related employment issues. Employers and Plan Administrators are cautioned that this Notice will require tailoring to the…
A plan is permitted (but not required) to terminate a qualified beneficiary’s COBRA coverage prior to the end of the maximum coverage period in the following situations: the qualified beneficiary does not pay the required premium on time; the qualified beneficiary becomes covered under another group health plan after electing COBRA coverage; the qualified beneficiary…
The maximum length of COBRA coverage the employer will offer depends upon the qualifying event. For termination of employment or reduction in hours, 18 months is the maximum coverage period (24 months for active military personnel).184 For death of the employee, divorce or legal separation, a child’s loss of dependent status under the plan, or…
Generally speaking, an employer needs to offer COBRA continuation coverage to every person (known as a “qualified beneficiary”) who will lose group health coverage under the plan as a result of a qualifying event.182 Each qualified beneficiary under the plan has an independent right to elect COBRA.183 The employer must offer COBRA continuation coverage that…
Special COBRA rules apply to leaves of absence particularly leaves under the Family and Medical Leave Act (FMLA). Under IRS COBRA regulations, a COBRA qualifying event does not occur when an employee takes a leave under the FMLA. Rather, a qualifying event occurs when: an employee (or dependent child or spouse of the employee) is…
COBRA Qualifying Events There are seven different “qualifying events” that trigger COBRA, which are: termination of a covered employee’s employment (other than for gross misconduct); a reduction of a covered employee’s hours of work causing a loss of coverage; the covered employee’s death; a divorce or legal separation from the covered employee; a dependent child…
Which Employers Are Required to Comply With COBRA? Employers (including corporations, partnerships, tax-exempt organizations and state and local governments) who maintain group health plans and regularly employ 20 or more full and part- time employees are required to comply with federal COBRA law.172 Certain small employer plans, certain church plans, and federal government plans are…
Data Classification In general, information obtained through the registration requirements of this section is private data, which means the data are not public, but are accessible to the subject of the data. Exceptions exist for disclosure of data on certain individuals who are out of compliance with the registration law, for community notification purposes, and…
An offender who is on probation or parole in another state and who enters the state under a reciprocal agreement under the interstate compact for the supervision of parolees and probationers may enter the state only on the condition that the offender agrees to register under the law while living in Minnesota. Additionally, the BCA…
Failure to Comply with the Registration Law In certain circumstances, the BCA may make information public about an offender who is out of compliance with the registration law. The offender must be out of compliance for 30 days or longer for failure to provide his or her primary or secondary addresses. If the offender is…
