William Atkinson

The Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for most voluntarily-established pension and health plans in private industry. It is in place to provide protection for individuals who participate in these plans.

"I have owned businesses for decades and never in my life have I experienced so much anger and frustration as with Obamacare." So said Dr. Joseph P. Sergio, president of Sergio Corporation (South Bend, Indiana), in June 3 testimony in front of the Congressional Joint Economic Committee's hearing "Examining the...

One feature of the Patient Protection and Affordable Care Act (PPACA) that didn't receive much attention when the PPACA first went into effect in 2010, but that is now becoming of significant concern to most employers, unions, and employees, is the "Cadillac tax."

A number of state-run PPACA health insurance exchanges have been struggling over the last year-plus. In fact, state-run health insurance exchanges in Oregon, Maryland, New Mexico, and Nevada have either permanently shut down their operations or have done so temporarily and are contemplating some attempts to relaunch them. Colorado, Minnesota...

Three recent surveys of small business owners find that, while they are generally optimistic about the future in many respects, they still have a number of serious concerns.

The Affordable Care Act (ACA) has brought increased health care costs to many employers, especially small employers. A recent survey finds that the majority of organizations believe that the largest cost increases are yet to come.

While retail theft, as a result of external activity (shoplifting and supplier/vendor fraud) and internal activity (employee theft), has always been a problem for small businesses, the problem is growing.

The average small business must devote 24 hours and pay more than $400 just to prepare and pay its federal taxes, not including the taxes themselves. "That cost is the result of the bewildering complexity in an IRS Code that has grown from 30,000 pages in 1986, the last time...