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Degree of Operating Leverage


What is the degree of operating leverage? The degree of operating leverage (DOL) is a measure used to assess the change in a company’s operating income after a percentage change in its sales. The operating leverage of a business consists of evaluating fixed costs and variable costs against sales. Fixed costs do not change with …

Last month, the Department of Labor (DOL) abruptly proposed removing a new rule that would specify which workers are “independent contractors”. A brief review shows that his rationale for backtracking is disappointing at best, revealing a lack of in-depth analysis of the economic impact and a left versus right power struggle. Sadly, millions of workers …

On April 14, 2021, the United States Department of Labor (DOL) released three-part guidance on cybersecurity issues for employee benefit plans, marking its first major comment on the matter since its comprehensive but non-binding report. in late 2016. The DOL guidelines come amid an increase in high-profile lawsuits stemming from allegations by pension plan members …

Through Miatrai Brown Law360 provides free access to its coronavirus coverage to ensure that all members of the legal community have accurate information in this time of uncertainty and change. Use the form below to subscribe to one of our weekly newsletters. By subscribing to one of our section newsletters, you will participate in the …

The Labor Department this week released guidance for advisers who appeared to take a tough stance on conflict of interest by interpreting the Trump-era exemption for trustees operating in the retirement space. Tuesday’s announcement from the department drew praise from some investor advocates, who hope the Labor Department and the SEC will work to tighten …

State and federal regulators, Congress, and the Complainants Bar are increasingly focusing on complying with the Mental Health Parity and Addiction Equity Act (MHPEA), especially given the opioid epidemic and the impact of COVID-19 on mental health. Compliance and enforcement of the MHPAEA is a top priority for the United States Department of Labor (DOL) …

COMMENT A persistent political argument used to support all kinds of policy changes is that American women earn 82 cents for every dollar a man earns. On March 24, you may have noticed that the national media and feminist activists proclaimed “Equal Pay Day,” the day that every year, women’s pay is supposed to catch …

Dive brief: President Joe Biden announced last week that his candidate for the post of Deputy Secretary for Occupational Safety and Health at the Department of Labor is Douglas L. Parker, the current Head of California’s Occupational Safety and Health Division (Cal / OSHA). Prior to his role with Cal / OSHA, a position he …

The UK’s Prudential Regulation Authority (PRA) has issued a policy statement (PS7 / 21) and a surveillance declaration (SS2 / 21) on clarifying and modernizing regulatory expectations for outsourcing and third-party risk management on March 29. The expectations of PS7 / 21 and SS2 / 21 apply to banks, investment firms designated by PRA, insurers …

The American Rescue Plan Act of 2021 (“ARPA”) provides that, for the period from April 1, 2021 to September 30, 2021, if an individual’s Consolidated Omnibus Budget Reconciliation Act (“COBRA”) qualifying event is involuntary termination of employment or reduction of hours (each a “person eligible for assistance”), then 100% of the COBRA premium is paid …