Federal Tax

Reductions in Force (Portfolio 398)

  • The Portfolio, Description Reductions in Force, written by Kathy Davidson Ireland, Esq., Bethesda, Maryland, analyzes the numerous laws that apply to an employer that wishes to implement voluntary


Bloomberg Tax Portfolio, Reductions in Force, No. 398, analyzes the myriad laws that apply to an employer that wishes to implement voluntary or involuntary reductions in its employee workforce. The Portfolio covers discrimination claims that can be raised in connection with such workforce reductions and the implications of such workforce reductions under labor relations laws. In addition, the Portfolio addresses various issues arising under the Internal Revenue Code, the Employee Retirement Income Security Act, the Worker Adjustment Retraining Notification Act, and COBRA. Finally, the Portfolio analyzes various practical issues that can arise in the course of communicating and implementing reductions in force.

Table of Contents

I. Introduction
II. Reductions in Force: Minimizing the Risks of Age Discrimination and Common Law Liability
III. Reductions in Force Under the National Labor Relations Act
IV. Reductions in Force: Issues Under the Code and ERISA
V. Reductions in Force: Communication and Implementation
VI. Health Care: Continuing Obligations Arising from Reductions in Force
VII. Compliance with the Federal Worker Adjustment and Retraining Notification Act (WARN)

Kathy Ireland
K.D. Ireland Consulting
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