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John Russell, Checkpoint News

John Russell

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Midyear State and Local Minimum Wage Increases

Starting July 1, 2025, several states and localities will implement increases to their minimum wage rates. This article outlines the …

June 26, 2025 · 5 minute read

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Who Must Receive SPDs for ERISA Health and Welfare Plans?

QUESTION: We are reviewing the SPD procedures for our ERISA health and welfare plans and need some guidance. Who must …

March 19, 2025 · 5 minute read

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SCOTUS: IRS Levy Abandonment Moots Collection Appeals in Tax Court

The Supreme Court in an 8-1 decision held that the Tax Court lacks jurisdiction under Code Sec. 6330 to review appeals of …

June 13, 2025 · 6 minute read

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