1. Employee Benefits: The Game Changers
Presented by:
Michael P. Aitken, Vice President
SHRM

2. Poll Everywhere

3. EXAMPLE Standard texting rates only (worst case US $0.20)
This slide is for display to the audience to show them how they will vote on your polls in your presentation. You can remove this slide if you like or if the audience is already comfortable with texting and/or voting with Poll Everywhere.
Sample Oral Instructions:
Ladies and gentlemen, throughout today’s meeting we’re going to engage in some audience polling to find out what you’re thinking, what you’re up to and what you know. Now I’m going to ask for your opinion. We’re going to use your phones to do some audience voting just like on American Idol.
So please take out your cell phones, but remember to leave them on silent. You can participate by sending a text message.
This is a just standard rate text message, so it may be free for you, or up to twenty cents on some carriers if you do not have a text messaging plan. The service we are using is serious about privacy. I cannot see your phone numbers, and you’ll never receive follow-up text messages outside this presentation. There’s only one thing worse than spam – and that’s text message spam because you have to pay to receive it!
Standard texting rates only (worst case US $0.20)
We have no access to your phone number
Capitalization doesn’t matter, but spaces and spelling do

4. EXAMPLE
This slide is for display to the audience to show them how they will vote on your polls in your presentation. You can remove this slide if you like or if the audience is already comfortable with texting and/or voting with Poll Everywhere.
Sample Oral Instructions:
Ladies and gentlemen, throughout today’s meeting we’re going to engage in some audience polling to find out what you’re thinking, what you’re up to and what you know. Now I’m going to ask for your opinion. We’re going to use your phones or laptops to do some audience voting just like on American Idol.
So please take out your mobilephones or laptops, but remember to leave them on silent. You can participate by submitting an answer at PollEv.com on your laptop or a mobile phone.
The service we are using is serious about privacy. I cannot see who you are or who voted.

5. Example Polling Question:

6. Employee Benefits: The Game Changers
Presented by:
Michael P. Aitken, Vice President
SHRM

7. U.S. Debt Now Equal to U.S. Economy
Environment
U.S. Debt Now Equal to U.S. Economy
Growth of
U.S. Debt
Percentage of the economy:
Source:
Office of Management and Budget 7

8. Congressional Budget Office
Tax and Benefit Issues
Congressional Budget Office
August 2011

9. Tax and Benefit Issues

10. Cumulative Budgetary Effect of Major Income Tax Expenditures
Tax and Benefit Issues
Cumulative Budgetary Effect of Major
Income Tax Expenditures
2010 to 2014

11. Workplace Flexibility / Leave Benefits
Key HR Issues
Key Federal
HR Issues
Tax & Benefits Issues
Workplace Flexibility / Leave Benefits
Health Care Reform

12. Public Policy Agenda 2012 Tax and Benefits: Tax Reform:
Taxmageddon or Tax Cuts??
Payroll tax and unemployment benefits extension
Debt limit increase
2013 Federal Budget Process:
Statutory spending caps – 2012
Sequester – 2013

13. Public Policy Agenda 2012 Workplace Flexibility:
Advocates continue to push expansion of FMLA/paid sick leave at state and local level but enactment at federal level impossible.
Obama Administration’s focus on work-flex will continue.
Proposed regulation at DOL.

14. Public Policy Agenda 2012 Health Care Reform:
“Repeal and Replace” tabled until after 2012 election.
Regulatory oversight and guidance.
Focused amendments (1099) and some pullback possible (Class Act).
Supreme Court to rule on Constitutionality in 2012.

15. Tax and Benefit Issues
Tax and Benefit Issues
Bipartisan deal was signed into law in August 2011 to raise the debt limit immediately by $900 billion and cut federal spending. Debt limit may need to be increased before the end of Current U.S. debt is $15.3 trillion.
Failure of the bipartisan, bicameral Congressional Joint Select Committee on Deficit Reduction, “the Super Committee,” triggers $1.5 trillion sequester in both discretionary and direct spending effective in 2013.
“Taxmageddon” looms on the horizon as $5 trillion in various tax provisions are set to expire on December 31, Key tax cuts include:
Payroll tax cut
Bush Era tax cuts
Section 127 Employer-Provided Education Assistance
Alternative Minimum Tax
Action in Fall after election is likely given debt and tax issues.

16. Tax and Benefit Issues

17. Employee Educational Assistance Act of 2012
Tax and Benefit Issues
Employee Educational Assistance Act of 2012
To be introduced in the House by Representatives Sam Johnson (R-TX) and Richard Neal (D-MA) this week.
The legislation would extend and make permanent Internal Revenue Code Section 127, which allows an employer to provide up to $5,250 per year tax-free in tuition, fees, and books to employees for courses on the undergraduate and graduate levels.
Currently, Section 127 is set to expire on December 31, 2012.
SHRM is the co-chair of the Coalition to Preserve Employer-Provided Educational Assistance

18. Middle Class Tax Relief and Job Creation Act (P.L.112-96)
Tax and Benefit Issues
Middle Class Tax Relief and Job Creation Act (P.L )
Congress passed, and President Obama signed into law, the legislation on February 22, Key HR elements include:
Extending the temporary reduction in FICA taxes for employers and employees to 4.2 percent (from 6.2 percent) through December 31. The payroll deduction is available to all private and non-profit employers but not federal, state or local government employers or employees (other than state colleges or universities).
Extending the period for individuals to collect unemployment benefits by one year to December 31, The law also reduces the maximum number of claimable weeks to 73 (from 99) for individuals residing in states with an unemployment rate above 9 percent and would cap benefits at 63 weeks for individuals in states with a unemployment rate at or below 9 percent.

19. Workplace Flexibility / Leave Benefits
Workplace Flexibility / Leave Benefit Issues
Workplace Flexibility / Leave Benefits
Advocates continue to push legislation to expand FMLA benefits and require paid sick leave at the state level but highly unlikely at the federal level.
Families and Work Institute and SHRM announced new partnership: Moving Work Forward on February 2011 to encourage greater adoption of workplace flexibility programs at worksites.
SHRM testified on July 2011 in front of the House Subcommittee on Workforce Protections on challenges with federal law in implementing workplace flexibility programs.
DOL announced proposed regulations in February implementing the military leave provisions of the Family and Medical Leave Act.

20. Department of Labor Family and Medical Leave Act
Workplace Flexibility / Leave Benefit Issues
Department of Labor
Family and Medical Leave Act
Published in the Federal Register on February 15, 2012, the proposed rule primarily covers statutorily-required clarifications of military leave created in the National Defense Authorization Act for FY 2010 and flight crew provisions enacted in the Airline Flight Crew Technical Corrections Act.
The proposed rule:
Clarifies that coverage includes recent veterans;
Defines “serious injury or illness” to include preexisting conditions aggravated in the line of duty and;
Expands the amount of leave allowed for rest and recovery from “up to 5 days” to “up to 15 days.”

21. Department of Labor Family and Medical Leave Act
Workplace Flexibility / Leave Benefit Issues
Department of Labor
Family and Medical Leave Act
The regulation proposes to modify a provision added to the regulations in 2009, which allows employers to track intermittent or reduced scheduled leave in the shortest period of time that the employers uses to account for other forms of leave (sick, vacation, or personal), provided that it is not greater than one hour.
The proposed change would prohibit an employer from requiring an employee to take more leave than is used to address the circumstances that caused the need for leave, provided that the employer counts the leave using the shortest increment of leave used to account for any other type of leave.
Comments are due on April 30 and the Coalition to Protect Family Leave and SHRM will submit comments.  SHRM will provide opportunities for state council and chapters to sign onto SHRM’s comments as well as for SHRM members to submit their own. 
DOL has also announced that it will launch an employer and employee survey on FMLA use.

22. Share research and employer best practices
Workplace Flexibility / Leave Benefit Issues
Share research and employer best practices
Recognize exemplary employers through the Sloan Award for Excellence in Workplace Effectiveness and Flexibility
Inspire positive change so more organizations understand the benefits of workplace flexibility

23. Voluntary approach is preferable to one-size-fits-all mandate
Workplace Flexibility / Leave Benefit Issues
Encourage employers to voluntarily adopt workplace flexibility programs that work for both employers and employees
Allows SHRM to be responsive to policymakers interested in helping employees meet work-life need
Voluntary approach is preferable to one-size-fits-all mandate

24. Workplace Flexibility / Leave Benefit Issues

25. Health Care Reform Issues
While Patient Protection and Affordable Care Act (PPACA) is law, many implementation details remain unanswered.
Significant regulatory process is underway that will continue for years to come.
Efforts to “repeal” on hold. But…
Technical corrections are likely
Focused amendments (1099) and some pullback possible (Class Act)
Supreme Court to rule on Constitutionality in 2012

26. Americans Divided On Repeal Of 2010 Healthcare Law
Health Care Reform Issues
Americans Divided On Repeal Of 2010 Healthcare Law
Majority Of Republicans Strongly Favor Repeal if Republican is Elected President

27. Americans Do Not Think Individual Mandate Passes Legal Muster
Health Care Reform Issues
Americans Do Not Think Individual Mandate Passes
Legal Muster

28. CONDOLEEZZA RICE
MALCOLM GLADWELL
JIM COLLINS
TOM BROKAW

29. Mike Aitken
Vice President,
Government Affairs
1800 Duke Street
Alexandria, VA