Articles From Kathleen Rosenow

Since You Asked: Are FSA Claims Required to Be Substantiated? By Maureen Gammon & Kathleen Rosenow Corporate Law Departments, July 2023 Under the tax code, an employee must provide proof from an independent third party that funds used from a health or dependent care FSA were used for eligible expenses. Without proper substantiation, such reimbursements will be included in an employee’s gross income rather than being tax-free.
Appeals Court rules that FMLA regulation is invalid By Sharon R. Cohen & Kathleen Rosenow Corporate Law Departments, December 1999 In Cox v. AutoZone, Inc., the U.S. Court of Appeals for the 11th Circuit ruled that a portion of the Family and Medical Leave Act (FMLA) regulations was invalid.

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