Small Business Tip Sheets, U.S. Equal Employment Opportunity Commission.

NLRA Section 7.

The Boeing Company, 365 NLRB No. 154 (Dec. 14, 2017).

Advice Memoranda Dealing with Handbook Rules post-Boeing, National Labor Relations Board.

NLRB, Board Decision, BMW Manufacturing Co., 370 N.L.R.B. No. 56, 2020 BL 480165, Sherman & Howard.

IRC §79

IRC §§ 105, 106

IRC § 105

IRC §129

IRC §127

IRC §125

IRC §132

Moz Benefits.


Danielle Braff, How to Design a 21st Century Time-Off Program, SHRM (2018).

Tax Information for Retirement Plans, Internal Revenue Service.

Revenue Ruling 91-26, 1991-1 C.B. 184

Publication 15-B (2021), Employer’s Tax Guide to Fringe Benefits, Internal Revenue Service.

Kevin M. Doherty and Keli Liu, When Your Workforce is no Longer Local, Which Employment Laws Apply (Dec. 8, 2020).


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To the extent possible under law, Samantha Prince has waived all copyright and related or neighboring rights to Entrepreneurship Law: Company Creation, except where otherwise noted.