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Utah Compliance Connection - December 23

December 1, 2023

Federal Compliance Update

EEOC and DOL Publish 2024 Regulatory Agendas

On Dec. 6, 2023, the U.S. Equal Employment Opportunity Commission (EEOC) published its regulatory agenda for the first time in two years. This is likely due to the recent confirmation of the agency’s newest commissioner Kalpana Kotagal, whose appointment gave Democrats the majority on the EEOC’s five-member commission for the first time during the Biden administration, breaking the panel’s partisan gridlock. The U.S. Department of Labor (DOL) also released its regulatory agenda on Dec. 6. These agendas were part of the Fall 2023 Unified Agenda released by the White House, outlining President Joe Biden’s policy plans for federal agencies.

Regulatory Agendas Overview

The EEOC’s regulatory agenda highlights its primary goals for 2024, including finalizing agency regulations to implement the Pregnant Workers Fairness Act. The agency indicated that it plans to implement this act by Dec. 29, 2023.

The DOL has also identified significant regulatory changes, including its final rules on overtime exemptions, independent contractors, heat illness prevention and mental health parity in health plans. On Aug. 30, 2023, the DOL published a proposed overtime rule to increase the salary level for white-collar exemptions under the Fair Labor Standards Act. The proposal also included mechanisms that would allow the agency to automatically update the white-collar salary level thresholds every three years without having to rely on the rulemaking process. The deadline for submitting comments on the proposed rule was November 7, 2023. According to the DOL’s recently published regulatory agenda, the final overtime rule will be issued in April 2024.However, these projections are subject to change.

Next Steps

Federal agencies are expected to finalize their highest-priority rules between April and June of next year. Potentially impacted employers will want to follow the EEOC and DOL rulemaking process closely. However, employers are not obligated to make changes until the DOL and EEOC’s proposed regulations are finalized.

IRS Releases Comprehensive Guidance on Various SECURE 2.0 Provisions

On Dec. 20, 2023, the IRS issued Notice 2024-2, providing guidance in the form of questions and answers with respect to various provisions of the legislation known as the “SECURE 2.0” Act.


The Consolidated Appropriations Act of 2023 was signed on Dec. 29, 2022, which is an omnibus bill that includes the SECURE 2.0 legislation, referred to as such because it builds on the Setting Every Community Up for Retirement Enhancement (SECURE) Act of 2019. The legislation is intended to increase employees’ retirement savings and makes numerous important changes that employers should be aware of. A section-by-section summary of the legislation can be found here.

Plan Amendments

Under Section 501 of SECURE 2.0, the plan amendment deadline for SECURE Act and SECURE 2.0 Act provisions is the last day of the first plan year beginning or after Jan. 1, 2025 (or Jan. 1, 2027, in the case of certain collectively bargained or governmental plans). The new guidance extends the plan amendment deadlines under Section 501.

Section Summary

In addition to extending plan amendment deadlines under Section 501, Notice 2024-2 addresses issues under the following sections of the SECURE 2.0 Act:

  • Section 101 (expanding automatic enrollment in retirement plans);
  • Section 102 (modification of credit for small employer pension plan startup costs);
  •  Section 112 (military spouse retirement plan eligibility credit for small employers);
  •  Section 113 (small immediate financial incentives for contributing to a plan);
  • Section 117 (contribution limit for SIMPLE plans);
  • Section 326 (exception to the additional tax on early distributions from qualified plans for individuals with a terminal illness);
  •  Section 332 (employers allowed to replace SIMPLE retirement accounts with safe harbor 401(k) plans during a year);
  • Section 348 (cash balance);
  • Section 350 (safe harbor for correction of employee elective deferral failures);
  • Section 601 (SIMPLE and SEP Roth IRAs); and
  • Section 604 (optional treatment of employer contributions or nonelective contributions as Roth contributions).

The Treasury Department and the IRS invite comments and suggestions on the guidance, which should be submitted on or before Feb. 20, 2024.

State Compliance Update

Nothing to report this month…

 Compliance Calendar


1/31 – File and Furnish Forms W-2

1/31 – File and Furnish Forms 1099-NEC, Nonemployee Compensation 1/31 – 2024—File Form 941, Employer’s Quarterly Federal Tax Return

1/31 – File Form 940, Employer’s Annual Federal Unemployment (FUTA) Tax Return


2/1 – Post OSHA Form 300A (Summary of Work-related Injuries and Illnesses)

2/15 – Request a new W4 form Employees Claiming an Exemption from Withholdings for 2023

2/28 – File ACA Forms 1094-C and 1095-C (Paper Filing Deadline) – most employers are required to file electronically 2/28 – File ACA Forms 1094-B and 1095-B (Paper Filing Deadline) – most employers are required to file electronically 2/29 – Submit the Medicare Part D Disclosure to CMS (Calendar-year Plans Only)


3/1 – Provide ACA Form 1095-C to Employees 3/1 – Provide ACA Form 1095-B to Employees 3/2 – Submit Electronic Reports to OSHA

3/31 – Deadline for Filing the EEO-1 Report With the EEOC


Lighthouse HR Support (LHRS) provides practical human resource information and guidance based upon our knowledge and experience in the industry and with our clients. LHRS services are not intended to be a substitute for legal advice. LHRS services are designed to provide general information to human resources and/or business professionals regarding human resource concerns commonly encountered. Given the changing nature of federal, state and local legislation and the changing nature of court decisions, LHRS cannot and will not guarantee that the information is completely current or accurate. LHRS services do not include or constitute legal, business, international, regulatory, insurance, tax or financial advice. Use of our services, whether by phone, email or in person shall indicate your acceptance of this knowledge.

Written By:

Kelly Murphy

Kelly Murphy

Senior HR Business Partner

Kelly brings a wealth of knowledge with nearly 30 years of human resource experience. She provides expertise in various human resource categories, including employee relations, performance management, HR Form creation/review (employee handbooks, job descriptions, etc.), employee/management training, workplace investigations, etc. Her human resource certifications include PHR (Professional Human Resources) and SHRM-PC (Society for Human Resource Management Certified Professional). 

Kelly attended Colorado Mesa University and Waldorf University, where she earned a degree in Human Resource Management and Business Administration with Summa Cum Laude honors. She was named Western Colorado Human Resource Association Professional of the Year, 2013, and currently serves on the Board of Directors. She also is a member of the WCHRA Skills Development Committee, the WCCA Education Committee, and the Members/Events Committee. She serves as an Ambassador for both the Fruita and Palisade Chamber of Commerce.