• The requirement for businesses to report payments in excess of $600 on a Form 1099. (This is already being discussed, as the U.S. Senate recently approved a bill to repeal this measure and the House has similar bills proposed.)

• The individual responsibility requirement, which imposes penalties on individuals who do not obtain coverage
• The Cadillac Plan tax on high-cost, employer-sponsored health plans
• The tax on manufacturers of medical devices
• Cuts to Medicare

At this point, it is uncertain what will happen with the health care reform law. Though there may be changes, it may also remain intact. Therefore, employers should make sure they are implementing the requirements as they become effective, until more is known about potential changes. ■

The risk management environment at the end of the first quarter of 2011 is characterized by the sluggish economy, the shift in Congress and health care reform laws. Operating with limited resources and regulatory uncertainty poses challenges for risk managers.

However, stable insurance pricing allows risk managers to concentrate less on insurance negotiation and more on the prioritization of loss prevention programs, business continuity plans and enterprise risk management (ERM) initiatives. This year, resources will also be concentrated on ERM programs that address cyber risks and protecting customer information.

Addressing Emerging Global Risks:
Following a barrage of natural disasters, new developments in technology and economic and social changes that have caused losses across the nation and the globe, it is essential that risk managers have a pulse on the overall risk their companies face. Top risks include climate change, economic disparity, financial crisis, geopolitical conflict, extreme energy pricing conflicts and government failures. While these changes can produce new risks, they can also have positive effects – like a better focus on enterprise risk management and transparency by corporate leaders.

While it is often difficult to conceptualize the value of a risk that has been avoided, a proactive approach to risk management is essential for any company’s long-term health. ■

Communications Monitoring Presents Potential Liability Exposure

As case law develops, employers seeking to monitor employees’ electronic communications – whether on company time or on company equipment – should proceed with caution, experts say.

Employers should consider state laws, which in most cases apply to privacy issues, and federal laws including: the Stored Communications Act, which prohibits clandestine access to electronically stored information; the Electronic Communications Privacy Act, which bans the interception and reception of certain electronic communications; the Wiretap Act, which governs privacy of oral and wire communications; and the National Labor Relations Act, which covers collective bargaining and other employer and employee rights.

Generally if employers are monitoring employee activity over a corporate server and employees are using corporate equipment, the information is fair game, as long as the employer has given notice that there may be monitoring. However, going into personal social network or e-mail accounts accessed on a company computer is where the courts have begun to draw the line, according to attorney experts.

Regulating corporate information shared by employees on public forums and websites is another gray area. Assuming the information in question is not defamatory, it is unclear whether employers have that right. An employer could even violate an employee’s free speech rights with adverse action in response to a blog post or other public commentary.

In the absence of developed precedents on the topic, employers should take precautions. Employers monitoring employees’ electronic communications should establish a policy that explicitly states employees have no privacy rights in communications on company systems or on equipment purchased and reimbursed by the company. They should reinforce these policies periodically, but always respect the privacy of personal, password-protected electronic communications, avoiding rash reactions to perceived employee criticisms in electronic communications.■

• Lock or secure all medications and chemicals. This is the easiest way to keep children away from hazardous substances in your home.
• Never leave loose pills out. Even if you’re leaving the room for a few seconds, this can be enough time for children or pets to ingest the pills.
• Be mindful when children or pets visit your home. You may not have children or pets of your own, but it’s important to put away any medications or chemicals when you have visitors.  
• Never use cups or soft drink bottles for household chemicals or cleaners. Both children and adults could mistake these for actual drinks.
• Never refer to medicine as “candy” when administering it to a child. The child may remember this and be tempted to take medicine on his or her own.
• Pay attention to tamper-proof and child-resistant packaging. If a product looks like it’s been tampered with, do not risk using it.
• Always read the labels and instructions of potentially hazardous products and medications. This is the best way to avoid adverse effects or recognize an adverse effect should the product or medication be ingested.
• Never create your own cleaning solutions. A poison control center will not be able to give you proper instructions should anyone ingest the cleaning solution.
• Keep children out of the way when using pesticides. Make sure toys are removed from the area before applying, and never leave pesticides unattended while in use.

If you think someone has been poisoned from ingesting medication or a household chemical, call 1-800-222-1222 to be connected to your local Poison Control Center any time, 365 days a year. Post this number by your home telephone. ■

• Red fruits and vegetables are heart-healthy, help immunity and may reduce cancer risks. Try beets, cherries, cranberries, pomegranate, red grapefruit, red potatoes, red grapes, rhubarb, tomatoes and watermelon.
  
  
• Orange and yellow fruits and vegetables contain nutrients that contribute to vision, immunity and may reduce the risk of some cancers. Great choices include apricot, cantaloupe, carrots, grapefruit, mango, papaya, peach, pineapple, sweet potatoes, yellow corn and yellow peppers.
  
  
• Green fruits and vegetables have a high antioxidant potential. Try artichoke, asparagus, avocado, apples, broccoli, grapes, green peppers, honeydew, kiwi, lime and spinach.
  
  
• Blue and purple fruits and vegetables may have antioxidant and anti-aging benefits. They may also help with memory, urinary tract health and reduce cancer risks. Great choices include blackberries, blueberries, eggplant, plums, purple cabbage and
  
  
• White, brown and tan fruits and vegetables promote heart health and may reduce cancer risks. Try bananas, brown pears, cauliflower, dates, mushrooms, onions, parsnips, turnips, white potatoes, white corn and white peaches.

Choose a variety of colors when shopping for produce. And if you’re looking for fruits or vegetables that are out of season, opt for frozen or dried choices that are available throughout the year. Colorful meals are not only more flavorful, they contain a variety of nutrients that are essential to you and your family’s health.
For more information on National Nutrition Month, visit www.eatright.org.

• Threaten to add additional taxes or withhold the tax refund should you not respond to the e-mail.
  
  
• Request personal or financial information. The IRS does not request such information through e-mail, nor do they send any communication requesting tax account information, PINs, passwords or similar access information for credit cards, banks or financial accounts.

If you receive a suspicious IRS-related e-mail do not reply, do not open any attachments and do not click any links. Forward the e-mail to the IRS at phishing@irs.gov. After forwarding the e-mail delete it from your inbox and outbox.