Mark A. Bernstein, CPA, PA
 

2012 NEW INFORMATION

 

 We here at Mark A. Bernstein, CPA, PA feel that an informed client is our best customer. We know that there is a lot of information on the Internet and it can be tough to determine what is valuable. That is why we have selected the following article(s) for you to view.

ATTENTION EMPLOYERS:

 As a result of the National Labor Relations Board’s actions regarding social media policies and Facebook firings, the Board recently announced that it has finalized a rule requiring most private employers to post notices in their work place informing workers of their rights under the National Labor Relations Act ("Act").? The posting must be in the form of an 11 x 17inch sign, similar to the Department of Labor Notices already posted in employer’s work places and posted in the same place as such other work place notices.

This rule was originally scheduled to become effective on November 14, 2011, but the Board delayed the effective date to January 31, 2012, to provide more time for small and medium-sized employers to comply.

The new notice requirements are intended to inform employees of their rights to, among other things, discuss wages and benefits and other terms and conditions of their employment or union organizing with their co-workers or a union. The foregoing constitutes "concerted activities" that are protected under the Act. It is generally believed that such protected concerted activity only involves the unionization of large groups. However, such activity generally need only involve two or more employees and, as such, applies to virtually any employer.

As addressed in the notice, protected concerted activity consists of much more than union organization. It is also protected concerted activity for two or more employees to discuss their wages, hours and benefits, overtime, treatment by supervisors, issues with other employees and other terms and conditions of their employment.

The notice also confirms that it is illegal for an employer to take adverse action against an employee who engages in such protected concerted activity.

 To download the poster, go to:

www.nlrb.gov/sites/default/files/documents/1562/employee_rights_nlra.pdf

 
Assisting Grandchildren with College Costs
Contributing to a Section 529 college savings program is a great way for grandparents to help their grandchildren pay for college.
 
Which Is Best for Your Business: Section 179 or 100% Bonus Depreciation?
Taxpayers who acquire assets for use in their trade or business activity have a very good chance of writing off the entire cost, thanks to 100% bonus depreciation plus very generous Section 179 deduction limits.
 
Voluntary Contractor Settlement Program (VCSP)
Worker classification has generated controversy between taxpayers and the IRS for decades - with businesses pushing for independent contractor status and the IRS pushing for employee status.