Steven A. Pletcher
Mr. Pletcher directs the firm’s employment tax controversy and employee benefits sections, as well as alternative workforce strategies section, which offers counsel to professional employer organizations and advice on driver leasing.
Steven A. Pletcher, a partner in the firm, serves as its principal advisor on alternative workforce strategies practice for motor carriers and non-motor carriers alike. He also counsels clients on tax controversy focusing on federal and state employment and unemployment tax matters. He leads the Firm's employee benefits practice including issues related to ERISA, the Multiemployer Pension Plan Act, and various state laws. He is a frequent speaker at conferences sponsored by the American Trucking Associations, various state trucking associations, the Customized Logistics and Delivery Association (CLDA), and the National Association of Professional Employer Organizations (NAPEO) and has authored numerous articles on the professional employer organizations industry.
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
- Law Alert: IRS Guidance on 100% Deduction for Meal Portion of Per Diem ReimbursementNew 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 RatesThe 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 AuditsWhile 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 HereThe 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 HereSince 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 ReleasedSBA 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 AgainThe 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 ReleasedScopelitis 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 ExtensionThe 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 ActPursuant 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 PortfolioFederal 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 DevelopmentThe 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 GuttedRead 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 ChallengesDetermining 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 PracticeState 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 OverviewThe 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 PlansWhile 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 CarriersRead 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
A Jigsaw Puzzle for Multi-State PEOs