- Our People
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Our Los Angeles PeopleLos Angeles
Attorneys from our Los Angeles office provide assistance to Firm's clients located in Southern California.
Contact Information:6033 W. Century Blvd. 5th Floor
Meet the team
Los Angeles, CA 90045
Phone: 310.981.2000
Fax: 310.337.0837Our San Francisco PeopleSan FranciscoOur largest Northern California office is located in San Francisco.
Contact Information:135 Main Street. 7th Floor.
Meet the team
San Francisco, СА 94105
Phone: 415.512.3000
Fax: 415.856.0306Our Fresno PeopleFresnoAttorneys from our Fresno office, successfully serve our clients in the Central Valley region of California.
Contact Information:5250 N. Palm Avenue. Suite 310
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Fresno, CA 93704
Phone: 559.256.7800
Fax: 559.449.4535Our San Diego PeopleSan DiegoOur San Diego attorneys represent LCW's clients in a wide spectrum of Labor, Employment, and Educational law matters.
Contact Information:550 West C Street Suite 620
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San Diego, CA 92101
Phone: 619.481.5900
Fax: 619.446.0015Our Sacramento PeopleSacramentoAttorneys in the Sacramento office of LCW work with our clients in Northern California.
Contact Information:400 Capitol Mall Suite 1260
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Sacramento, CA 95814
Phone: 916.584.7000
Fax: 916.584.7083
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- Events and Training
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Events & Training Calendar
Events & Training CalendarLCW attorneys conduct over 800 presentations throughout a year. Explore our calendar to find one near you.
Learn moreConsortium Trainings
Consortium TrainingsAn ERC is a number of local agencies (cities, counties and special districts), or school and community college districts, in a geographic area joining together for the purpose of securing quality employment relations training, consultation and informational services on a very economical basis. Currently, there are close to 800 cities, counties, special districts, school districts, community college districts, universities, private and independents schools, and other agencies involved with Liebert Cassidy Whitmore's 35 consortiums.
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Explore All Benefits of Joining one of LCW's Employment Relations ConsortiumsSeminars / Webinars
Seminars / WebinarsThroughout the year, we host a number of seminars and webinars on a variety of pressing legal topics. These presentations are designed to help our clients stay informed of the constant changes in law and be better prepared for any potential impact that may come their way.
Learn moreSpeaking Engagements
Speaking EngagementsLiebert Cassidy Whitmore offers speaking services and customized seminars and workshops for conferences and symposiums. Our attorneys frequently present and facilitate workshops at major conferences and for a variety of organizations.
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Schedule a Presentation at Your Association MeetingCustomized Trainings
Customized TrainingsOur customized training programs can help improve workplace performance and reduce exposure to liability and costly litigation. Whether a half-day workshop for top-level managers and supervisors or a series of full-day workshops for all employees, our expert trainers can create effective workshops specifically for your organization.
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Explore All Benefits of Customized TrainingsLCW Annual Conference
LCW Annual ConferenceOur Annual Public Sector Employment Law conference is a 3-day event that provides all attendee with an opportunity to stay up-to-date with legal developments, as well as network with fellow public-sector professionals.
Learn moreWebinars on Demand
Webinars on DemandThroughout the year, we host a number of webinars on a variety of important legal topics. If you missed any of our live presentations, you can catch-up by viewing recordings of those trainings.
Learn moreLCW Labor Relations Certification Program
LCW Labor Relations Certification ProgramDeveloping positive partnerships and leadership excellence for labor relations professionals.
The LCW Labor Relations Certification program is designed to provide labor relations practitioners education combined with practical hands-on experience in a variety of core areas. Each workshop includes both traditional training and interactive simulations to develop skills helpful to labor relations professionals. The sessions provide a “deep dive” into each area and offer successful tips and strategies that we use when working with clients.
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Participate in the live seminars listed below and receive a certificate of completion for each completed course.
Complete 7 out of 7 workshops (in any order) and receive the official LCW Labor Relations Certification.LCW Public Sector Employment Relations Certificate Program
LCW Public Sector Employment Relations Certificate ProgramUnderstanding the basics of public sector employment relations.
The Public Sector Employment Relations Certification Program is geared to provide you with the knowledge you need to grow and thrive in your career; the opportunity to collaborate and network with others in similar positions and position you and your agency for reduced liability and greater success.
Participate in the live seminars listed below and receive a certificate of completion for each completed course.
Learn more
Complete 8 out of 10 workshops (in any order) within three years and receive the official LCW Public Sector Employment Relations Certification at no additional cost.
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KnowledgeKnowledge
Through our experience, we know that one of the most effective ways to reduce liability for an employer is to give managers the tools needed to understand and implement best practices. This occurs through training and practical reference material.
We use these materials to conduct hundreds of presentations throughout the year and constantly update them to make sure that they take into account all of the latest legal developments and practical applications.
- Workbooks
- Guides
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Affordable Care Act Reporting Draws Near
Over the last year we watched multiple unsuccessful attempts to repeal and replace the Patient Protection and Affordable Care Act (“ACA”). Now, ACA’s reporting deadlines are merely months away and the chance of repeal is low. Employers who are “applicable large employers” (“ALEs”) and Employers who offer self-insured health plans must comply with ACA’s reporting requirements or face penalties.
What’s an ALE? An ALE is an “applicable large employer” pursuant to the ACA’s special calculation. It means you have at least 50 full-time employees (including full-time equivalents). The ACA defines a full-time employee as one who averages 30 or more hours of service per week.
What’s the relevance of being an ALE? An ALE must comply with the Employer Mandate and ACA’s Reporting Requirements or face penalties.
What is the Employer Mandate? The law that says an ALE must offer affordable coverage to substantially all full-time employees and their dependents, or face potential penalties.
What is the ACA Reporting Requirement? The law requires that ALE’s report to the IRS the offer of coverage made to full-time employees. The IRS uses this information to determine compliance with the Employer Mandate. Employers who offer self-insured health plans also must report to the IRS those employees who enroll in the self-insured coverage.
What do I tell Employees? An Employer must provide to each employee reported on, a “statement” or a copy of the Form to be filed with the IRS.
What is a “self-insured” health plan? A self-insured plan is one where you, as the employer, are paying the claims, as opposed to an insurer.
What Forms must be provided to Employees?
- ALE - A copy of Form 1095-C to every ACA full-time employee (and, if applicable, every employee receiving self-insured coverage)
- Not an ALE, but provides self-insured coverage - A copy of Form 1095-B to every employee who enrolled in the coverage.
What are the ACA Reporting Deadlines?
- January 31, 2018 – Copies of 1095-C/1095-B Forms to Employee
- February 28, 2018 – ALE Reporting covering 2017 tax year due to IRS, if filing hard copy returns
- March 31, 2018 – ALE Reporting covering 2017 tax year due to IRS, if filing electronically (Note: ALE’s filing at least 250 returns must file electronically)
What Forms must be filed with IRS?
- ALE’s (incl. those with self-insured plan) - Forms 1094-C and 1095-C
A separate 1095-C must be filed for each full-time employee or employee enrolled in self-insured coverage
- Not an ALE, but provides self-insured coverage – Forms 1094-B and 1095-B
A separate 1095-B must be filed for each enrolled employee
What are the Penalties for Failure to Report?
- Failure to file return = up to $260 per return ($3,193,000 max.)
- Failure to provide statement to employee = up to $260 per statement ($3,193,000 max.)
- Intentional Disregard = up to $530 per return (no limitation)
Where do I find the Forms and Instructions for Filing?
- Form 1094-C: https://www.irs.gov/forms-pubs/about-form-1094-c
- Form 1095-C: https://www.irs.gov/forms-pubs/about-form-1095-c
- Form 1094-B: https://www.irs.gov/forms-pubs/about-form-1094-b
- Form 1095-B: https://www.irs.gov/forms-pubs/about-form-1095-b
Note: If you are using a vendor to complete your forms, please double check for accuracy. The IRS will ultimately hold the employer responsible, not the vendor.
