Fair Labor Standards Act (FLSA): Federal law that establishes standards for minimum wage, overtime pay, recordkeeping, and child labor. Must be considered when structuring cost-sharing arrangements to ensure compliance with wage requirements.
Internal Revenue Code (IRC): Federal tax code that governs tax implications of cost-sharing arrangements, including treatment of shared expenses and tax deductions.
Employee Retirement Income Security Act (ERISA): Federal law that sets minimum standards for most voluntarily established pension and health plans in private industry, affecting how benefits-related costs can be shared.
Affordable Care Act (ACA): Healthcare law that impacts how health insurance costs can be shared between employers and employees, including minimum employer contribution requirements.
Federal Insurance Contributions Act (FICA): Law governing Social Security and Medicare taxes, which must be properly allocated in cost-sharing arrangements.
Federal Unemployment Tax Act (FUTA): Federal law requiring employers to pay unemployment taxes, which must be considered in overall cost allocation.
State Labor Laws: Various state-specific regulations governing employment relationships and permissible cost-sharing arrangements within each jurisdiction.
Health Insurance Portability and Accountability Act (HIPAA): Federal law that provides privacy standards to protect patients' medical records and other health information, affecting health benefit cost-sharing arrangements.
Consolidated Omnibus Budget Reconciliation Act (COBRA): Federal law requiring continuation of group health insurance coverage in certain situations, which affects cost-sharing structures.
Title VII of the Civil Rights Act: Federal law prohibiting employment discrimination, which must be considered to ensure cost-sharing arrangements don't discriminate against protected classes.
Americans with Disabilities Act (ADA): Federal law requiring reasonable accommodations for disabled employees, which may impact cost-sharing arrangements for accommodation-related expenses.
Age Discrimination in Employment Act (ADEA): Federal law protecting workers 40 and older from age discrimination, which must be considered in ensuring cost-sharing arrangements don't discriminate based on age.
