Hewitt翰威特咨询给美国某大机构的HR法律咨询案

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1、ProblemsandIssueswithNondiscriminationRules-CaseStudiesMarch18,2003Toprotecttheconfidentialandproprietaryinformationincludedinthismaterial,itmaynotbedisclosedorprovidedtoanythirdpartieswithouttheapprovalofyourorganizationandHewittAssociatesLLCAgendaControl

2、ledGroupIssuesPlanAggregationIssuesDeterminationofHCEsDeterminationofMostValuableAccrualRates2ControlledGroupIssuesGroupstoIncludeWhoknowsthegroup?Arethereleasedemployees?Arethereaffiliatedservicegrouprelations?Arethereacquisitions?4Issue1:Whoknowsthecont

3、rolledgroup?EssentialtoinvolvelegalcounselHRcontactsmaynotknowwhetherornottheyhaveaparentorsubpercentageofownershipiftheydothatforeignparentownsotherU.S.companieswhetherbusinessrelationshipsconstituteanaffiliatedservicegrouporleasingarrangementRequiresinte

4、rpretationsofcorporatelawWEDONOTPRACTICELAW5Issue1:Whoknowsthecontrolledgroup?ABCDEFGHKJIUSAUSAUSAUSAUSAUSAUSAUSAFranceFranceCanadaAcquires80%100%80%40%40%50%50%-acquiredprioryear85%0%-Leasinggrp0%-MgtSvcsonly0%-SvcsonlyExercise:Identifycontrolledgroupsin

5、years0,1,and2,assumingacquisitionsadmittedtocontrolledgroupatendoftransitionperiod6Issue1:Whoknowsthecontrolledgroup?Situation:CompanywithforeignownershipFamily,Inc.familycompanyownerretiringSellstoNewDad,Inc.,alargeEuropeancompanysochildrendon’ttakeoverF

6、amily,Inc.checksandfindsotherUScompaniesownedbyNewDadtoincludeintestingLaterFamily,Inc.findsthatNewDad’sCanadiansubsidiaryalsoownsadditionalUSentitiestoincludeintesting,butwondersaboutfindingothers7Issue1:Whoknowsthecontrolledgroup?Situation:Holdingcompan

7、yAllAloneCompanyisacquiredbyaholdingcompany(HoldMyHandButPretendI’mNotHere,Inc.)AllAloneishappyitstillgetstomaintainitsownplans,payroll,doitsownfilingsBut,nowAllAlonemustfigureoutwhoelseHoldMyHandownsandhowtocollectdatafromwhoinordertodoitstesting8Issue2:

8、Arethereleasedemployees?LeasingarrangementsConsideredleasedemployeeifprovideservicespursuanttoanagreementservicesperformedsubstantiallyfulltimeforatleastayearservicesprovidedunderdirectionofrecipientemployern