The British notion of 'garden leave' means that the employee continues in employment during the notice period with his duty to work waived by the employer. It is different from summary termination of a labor contract with payment in lieu of notice. Employees on garden leave are entitled to receive their full contractual salary and benefits, although many garden leave clauses make express provision on these. An employer's instruction that an employee remain at home during garden leave can be a repudiatory breach of contract.
Publication Name: Industrial Relations Law Bulletin
Section 415(e) repeal necessitates taking year-end action
The author discusses planning implications of the repeal effective in the year 2000 of IRC section 415(e) concerning defined benefit plan contribution limits. Suggestions for immediate action in specific areas are included.
Publication Name: Practical Tax Strategies
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