CPA Practice Advisor

OCT 2015

Today's Technology for Tomorrow's Firm.

Issue link: https://cpapracticeadvisor.epubxp.com/i/588168

Contents of this Issue

Navigation

Page 32 of 35

FEATURE October 2015 • www.CPAPracticeAdvisor.com 33 p u t i n a n e w a d d i t i o n o r n e w plumbing would seem to satisf y the new joint-employer test. Te dissent stated: "Te result is a new test that con f uses the def in ition of a joint employer and will predictably pro- duc e broa d-ba se d i n s t a bi l it y i n bargaining relationships." Implications of the New Joint-Employer Rule T he B ro w ning -Fe r r i s dec i sion i s likely to have broad efects on any company that utilizes contract or sta f ng workers, as well as on the f ra nch iser/f ra nch isee model a nd even parent/subsidiar y structures. Some of the implications include: • Obligation to Bargain with Contract Employees. Te frst ramifcation of the decision is the obligation of an employer to bargain with contract employees if they move to unionize. Such an obligation could also open up an employer to liability for unfair labor practices commited by the contracting company, or the obligation to produce fnancial/ proprietary information during contract negotiations. • Managing Multiple Units. An employer who utilizes multiple contract workers for various tasks, such as sanitation services and security services, could fnd itself with two sets of contract workers, both represented by diferent unions, and both requesting very diferent contracts. In addition, the majority's decision does not make clear whether other companies that use the same contracting service for similar workers will also be obligated to bargain. In theory, there could be multiple employers required to bargain, along with the contract company. • Susceptibility to "Micro-Units." When this recent decision is read in conjunction with the NLRB's prior decision in Specialty Healthcare, where the Board essentially allowed the union to choose the scope of a bargaining unit, employers that utilize contract employees are especially vulnerable to unionization of small "mirco-units" of employees or contract workers. • Boycots and Pickets. Te majority's decision also erodes protection against illegal secondary boycots, strikes, and picketing. Once an employer is deemed to be a joint-employer, if a union representing contract workers pickets the employer's facility, such a picket will no longer be illegal under federal labor law. It is too early to determine exactly w h at t he pr a c t ic a l e f f e c t of t he N LR B's decision w ill be, but it is clea r t hat employers who ut i l ize stafng or contract workers need to think about the potential impact. What To Do Next Employers should take immediate steps to understand the implications the Browning-Ferris decision may have upon their workforces. • Review contracts with contract and stafng companies. With the help of both inside and outside counsel experienced in labor law issues, employers should review and analyze their contracts with all out side compa n ie s t h at prov ide labor. A fer such a review, the com- pany w ill be better able to under- stand what any potentia l r isk s or liabilities are. • Understand the politics. Many of the actions involved with r e c e n t N L R B a c t i v i t y r e v o l v e around unions tr y ing to increase t h e i r n u m b e r s a f t e r y e a r s o f decl i n i ng membersh ip. I n ma ny cases, un ions a re being met w it h sympathetic responses from elected ofcials and appointed boards. In order to ensure the best interests of organizations and their employees, companies need to be realistic about the political, legal, and economic env ironment that is driv ing many NLR B rulings and decisions. • Stay on top of new developments. Un for t u n ate l y, t he B ro w ni ng - Fe r r i s dec i sion w a s not t he on ly joint-employer case pending before the NLR B. McDonald's is currently involved in a high-profle case before t he N L R B concer n i ng labor law cha rges aga i nst t he Mc Dona ld 's cor porate parent and franchisees. A ny decision from the NLR B could Statement of Ownership, Management, and Circulation (Requester Publications Only) 1. Publication Title 2. Publication No. 3. Filing Date CPA Practice Advisor 017-576 4. Issue Frequency 5. No. of Issues Published Annually 6. Annual Subscription Price Irregular - Feb, April , June, Aug, Oct, Dec 6 $3.00 Qualified Association $48.00 Non-Association 7. Complete Mailing Address of Known Office of Publication (Street, City, County, State, and Zip+4) Contact Person SouthComm Business Media, LLC. Terri Petitt 1233 Janesville Ave PO Box 803 Telephone Fort Atkinson, WI 53538 (920) 563-1727 8. Complete Mailing Address of Headquarters or General Business Office of Publisher SouthComm Business Media, LLC; 1233 Janesville Ave; PO Box 803; Fort Atkinson, WI 53538 9. Full Names and Complete Mailing Addresses of Publisher, Editor, and Managing Editor Publisher (Name and Complete Mailing Address) Jim Baker 1233 Janesville Avenue Fort Atkinson, WI 53538 Editor (Name and Complete Mailing Address) Gail Perry 1233 Janesville Avenue Fort Atkinson, WI 53538 Managing Editor (Name and Complete Mailing Address) Isaac M O'Bannon 1233 Janesville Avenue Fort Atkinson, WI 53538 10. Owner (Do not leave blank. If the publication is owned by a corporation, give the name and address of the corporation immediately followed by the names and addresses of all stockholders owning or holding 1 percent or more of the total amount of stock . If not owned by a corporation, give the names and addresses of the individual owners. If owned by a partnership or other unincorporated firm, give its name and address as well as those of each individual owner. If the publication is published by a nonprofit organization, give its name and address.) Full Name Complete Mailing Address SouthComm Business Media, LLC 1233 Janesville Avenue, Fort Atkinson WI 53538 11. Known Bondholders, Mortgagees, and Other Security Holders Owning or Holding 1 Percent or more of Total Amount of Bonds, Mortgages or Other Securities. If none, check here. None Full Name Complete Mailing Address City Paper, LLC 1233 Janesville Avenue, Fort Atkinson WI 53538 Decision Media, Inc 1233 Janesville Avenue, Fort Atkinson WI 53538 Chris Ferrell 1233 Janesville Avenue, Fort Atkinson WI 53538 North American Equity Investors, Inc. 1233 Janesville Avenue, Fort Atkinson WI 53538 Tom Schiff 1233 Janesville Avenue, Fort Atkinson WI 53538 Solidus Company, L.P. 1233 Janesville Avenue, Fort Atkinson WI 53538 12. For completion by nonprofit organizations authorized to mail at nonprofit rates. The purpose, function, and nonprofit status of this organization and the exempt status for federal income tax purposes: Has Not Changed During Preceding 12 Months Has Changed During Preceding 12 Months September 15, 2015 13. Publication Title 14. Issue Date for Circulation Data Below CPA Practice Advisor September 2015 15. Extent and Nature of Circulation Average Number of Copies Number Copies of Single Each Issue During Issue Published Preceding 12 Months Nearest to Filing Date a. Total No. Copies (net press run) 35572 35283 Outside County Paid/Requested Mail Subscriptions stated on 29403 26740 (1) PS Form 3541. (Include direct written request from recipient, telemarketing and b. Legitimate Internet requests from recipient, paid subscriptions including nominal rate subscriptions, Paid and/or employer requests, advertiser's proof copies, and exchange copies.) Requested (2) In-County Paid/Requested Mail Subscriptions stated on PS 0 0 Distribution Form 3451. (Include direct written request from recipient, telemarketing and internet (By Mail requests from recipient, paid subscriptions including nominal rate subscriptions, and Outside employer requests, advertiser's proof copies, and exchange copies.) the Mail) (3) Sales Through Dealers & Carriers, Street Vendors, Counter 30 8 Sales, and Other Paid or Requested distribution Outside USPS. (4) Requested Copies Distributed by Other Mail Classes 0 0 Through the USPS. (e.g. first-Class Mail) c. Total Paid and/or Requested Circulation 29433 26748 [Sum of 15b (1), (2), (3), (4)] (1) Outside County Nonrequested Copies stated on PS form 3541. (Include Sample copies, Requests Over 3 years old, Requests induced by a Premium, 5722 8409 d. Nonrequested Bulk Sales and Requests including Association Requests, Names obtained from Distribution Business Directories, Lists, and other sources.) (By Mail (2) In-County Nonrequested Copies stated on PS form 3541. and Outside (Include Sample copies, Requests Over 3 years old, Requests induced by a Premium, 0 0 the Mail) Bulk Sales and Requests including Association Requests, Names obtained from Business Directories, Lists, and other sources.) (3) Nonrequested Copies Distributed Through the USPS by Other Classes of Mail. (e.g. First-Class Mail, Nonrequestor Copies mailed in 0 0 excess of 10% Limit mailed at Standard Mail or Package Services Rates) (4) Nonrequested Copies Distributed Outside the Mail 286 2 (Include Pickup Stands, Trade Shows, Showrooms, & other sources) e. Total Nonrequested Distribution (Sum of 15d (1), (2), and (3)) 6008 8411 f. Total Distribution (Sum of 15c and e) 35441 35159 g. Copies Not Distributed 131 124 h. Total (Sum of 15f and g) 35572 35283 i. Percent Paid and/or Requested Circulation 83.0% 76.1% (15c / 15f x 100) Average Number Copies Number of Copies of Single 16. Electronic Copy Circulation Each Issue During Issue Published If you are using PS Form 3526-R and claiming electronic copies complete below: Previous 12 Months Nearest to Filing Date a. Requested and Paid Electronic Copies 6535 6152 b. Total Requested and Paid Print Copies (Line 15C) + Requested/Paid Electronic Copies 41592 41157 c. Total Copy Distribution (Line 15F) + Requested/Paid Electronic Copies 42062 41523 d. Percent Paid and/or Requested Circulation (Both Print & Electronic Copies) 93.2% 94.2% 17. Publication of Statement of Ownership for a Requester Publication is required and will be printed in the October 2015 issue of this publication. 18. Signature and Title of Editor, Publisher, Business Manager, or Owner Date Terri Petitt, Director, Audience Development September 15, 2015 _ I certify that 50% of all my distributed copies (Electronic & Print) are legitimate requests or paid copies. I certify that all information furnished on this form is true and complete. I understand that anyone who furnishes false or misleading information on this form or who omits material or information requested on the form may be subject to criminal sanctions (including fines and imprisonment) and/or civil sanctions (including civil penalties).

Articles in this issue

Links on this page

Archives of this issue

view archives of CPA Practice Advisor - OCT 2015