Steven A. Pletcher

On The Road

• 2021 Case Law Update
  May 19, 2021, Steven A. Pletcher, National Association of Professional Employer Organization’s Virtual PEO Capital Summit
• Case Law Update
  May 23, 2019, Steven A. Pletcher, NAPEO's PEO Capitol Summit - Washington, D.C.
• Owner-Operator Business Model Update
  Mar 16, 2017, Steven A. Pletcher, Scopelitis Webinar Series

Publications

• Law Alert: IRS Guidance on 100% Deduction for Meal Portion of Per Diem Reimbursement
  
  New guidance from the IRS makes clear that motor carriers with drivers subject to hours of service requirements can temporarily deduct the meal portion of per diem expense reimbursements at 100% instead of 80%.
• Law Alert: New Per Diem Rates
  
  The IRS released Notice 2021-52 announcing the new Special Per Diem Rates for 2021-2022. Read more about rate increases, when the new rates take effect, and how to access the notice.
• Transportation Brief: Spotlight on Investigations and Audits
  
  While the transportation industry is largely deregulated, a surprising number of federal, state, and local government agencies write and administer a long—and growing—list of rules affecting transportation providers. These agencies regularly inspect for noncompliance, and they have the power to assess civil penalties for violations, place assets “out of service,” or worse. When the inspectors come calling, it is important to be prepared.
• Law Alert: COBRA Subsidy Requirement is Here
  
  The DOL’s Model Notices of the type required under the ARPA’s new COBRA Premium Subsidy Program have now been issued. Read more about the program and where to find the Model Notices.
• Law Alert: COBRA Subsidy Requirement is Almost Here
  
  Since the American Rescue Plan Act of 2021 (ARPA) was enacted on March 11, 2021, there has been much discussion about various provisions of the sweeping Act, focusing primarily on a new round of stimulus checks, expansion of the Paycheck Protection Program (PPP) loan program and extension of the Employee Retention Credit (ERC), among others. One provision that has not received as much attention is the ARPA COBRA Premium Subsidy Program, and employers that sponsor group health plans subject to COBRA are reminded that this program takes effect April 1, 2021.
• Transportation Brief: PPP and Beyond: Where Can I Turn For Additional Help?
  
  The Paycheck Protection Program (PPP), although credited with helping the economy stay afloat and keeping workers employed, has not been a model of clarity. A constant drip of new rules and guidance, leaves many questions unanswered. Read the latest.
• Law Alert: Revised PPP Loan Forgiveness Application Released
  
  SBA and Treasury released the promised revised Form 3508 Paycheck Protection Program (PPP) Loan Forgiveness Application. Form 3508 can be found here, and its instructions here.
• Law Alert: PPP Loan Landscape Changes Again
  
  The Senate, by unanimous consent, approved the bill passed by the House last week that provides significant changes to the Paycheck Protection Program Loan landscape. The President is expected to sign the bill. The legislation provides borrowers greater flexibility with respect to the PPP loan forgiveness process. Read more.
• Law Alert: PPP Loan Forgiveness Interim Final Rule Released
  
  Scopelitis insight on the SBA and Treasury's Interim Final Rule (IFR) providing guidance for the calculation of PPP borrower loan forgiveness.
• Law Alert: PPP Loan Certification Safe Harbor and Repayment Extension
  
  The latest regarding the scope of the Safe Harbor and the PPP loan program.
• Law Alert: Motor Carriers Should Continue Objecting to IC Unemployment Claims Under the CARES Act
  
  Pursuant to Section 2102 of the federal Coronavirus Aid, Relief, and Economic Security Act (CARES Act) enacted March 27, 2020, individuals not otherwise eligible to receive any state unemployment compensation benefits or extended federal benefits, including self-employed persons and independent contractors (ICs), may qualify for Pandemic Unemployment Assistance (PUA) funded by the federal government. Read more about what this means for the transportation industry. 
• Transportation Brief: Spotlight on Taxation Practice - Federal Employment Tax IC Classification Portfolio
  
  Federal employment tax audits remain an active battlefront for transportation companies that engage independent contractors. The ripple effects of such audits may be significant, particularly given the IRS’s information-sharing initiative with the U.S. DOL and state unemployment tax agencies.
• Law Alert: Unemployment Tax IC Status Decision Q.D.-A., Inc. v. Indiana Dept. of Workforce Development
  
  The Indiana Supreme Court issued a unanimous opinion in Q.D.-A., Inc. v. Indiana Department of Workforce Development. Read insight from Scopelitis attorneys.
• Transportation Brief: Per Diem Plan – Is Now the Time?
  
  Establishing a per diem program is not overly complicated, but motor carriers should be mindful when implementing a per diem plan to ensure compliance with the IRS “accountable plan” rules. Read more from our attorneys.
• Law Alert: NJ Unemployment Tax Owner-Operator Exemption Gutted
  
  Read Scopelitis' take on the New Jersey Department of Labor and Workforce Development notice that it had adopted substantial changes to the regulations interpreting what constitutes necessary evidence under New Jersey’s unemployment tax independent contractor exemptions applicable to a wide range of industries -NJ Stat. Ann.  S 43:21-19(i)(7).
• Transportation Brief: My Driver Filed an Unemployment Claim Where? Jurisdiction as a Defense to State Unemployment Claims and Worker Misclassification Challenges
  
  Determining where to report unemployment tax is not only important for employee fleets, but it is also an important potential tool for defending state unemployment tax worker misclassification challenges. Read more here.
• Transportation Brief: Spotlight on Unemployment Tax Practice
  
  State unemployment tax remains one of many misclassification battlefronts for motor carriers and other transportation companies utilizing equipment or services provided by independent contractors (IC). Members of Scopelitis' Unemployment Tax team offers a unique set of experiences and thought leadership regarding these matters. Read more here.
• Transportation Brief: The New Tax Law Overview
  
  The Tax Cuts and Jobs Act (the Act) resulted in the most sweeping tax overhaul in decades. This offers overview of the changes in the Act that may have the most significant impact upon the transportation industry. Read Scopelitis' more here.
• Transportation Brief: The Tax Law and Motor-Carrier-Sponsored Per Diem Plans
  
  While the Act did not change the motor carrier’s side of the balance sheet when it comes to properly structured per diem plans, motor carriers must ensure their per diem plans are carefully structured. Read Scopelitis' insight here.
• Law Alert: Impact of New Tax Bill on Motor Carriers
  
  Read Scopelitis' take on the impact of new tax bill on motor carriers
• PEO Insider
  Limiting PEO Liability: The Contractual Shield
• PEO Insider
  Wrongful Terminations - The Top Five Errors an Employer Can Make
• PEO Insider
  Association Plans: Salve or Salt for Group Health Wounds?
• PEO Insider
  State Taxation
  A Jigsaw Puzzle for Multi-State PEOs