During the 2013 Winter Board meeting, FRLA took part in a Health Care Panel Discussion to review the upcoming requirements of the new Affordable Care Act.

Get Organized, Do Your Homework

Big health care changes are headed your way soon – which means employers need to get familiar with the fine print of the 2010 health care law now.The biggest changes hit businesses in 2014, when the law’s employer mandate requires employers of 50 or more full-time-equivalent employees to either offer qualifying health plans to full-time employees and their dependents or face penalties for failing to offer a plan or failing to offer a plan that meets certain affordability and value standards.

Some changes are already underway. A mandate due to take effect in March requiring employers to give employees notice about new government “Health Insurance Marketplaces” that are supposed to begin signing people up for 2014 health coverage starting this October has just been postponed until later in 2013.

The law is complex. Each regulatory proposal to implement the law adds complexity – and, in some cases, greater flexibility for employers. Although some regulations are missing and most are not finalized, employers can use the proposed regulations in place now to plan for 2014.

Some large employers may find that the law is more workable than they anticipated. Others may find the law imposes costs and administrative burdens that could make it easier for a business to opt for paying penalties instead of offering health coverage.

Either way, getting ready takes a lot of advance planning – including time with tax advisors, insurance brokers, payroll providers and key staff -- to understand the impact of the law and think through your options for implementing it in your business.

The National Restaurant Association (NRA) has been working since the law was enacted to highlight the restaurant industry’s compliance challenges, and will keep pressing regulatory agencies for answers and maximum flexibility as the rules are written. The NRA will also continue to urge Congress and the White House to address the provisions that have the greatest impact on employers’ ability to create jobs.
New regulations released

The Internal Revenue Service issued a massive proposed regulation in late 2012 to explain what employers need to do to comply with the employer mandate starting in 2014. The proposal covers critical parts of the law for employers:

• Calculating whether you meet the 50-full-time-equivalent threshold: Employers will be required to look at employment levels for the previous calendar year to evaluate whether they’re covered by the employer mandate in the following calendar year. The calculation involves counting full-time employees per month; coming up with a full-time-equivalent number for the hours worked by part-time employees; and getting a 12-month average. The IRS regulation explains the calculation in detail. To determine who’s covered by the employer mandate in 2014, the agency will let employers look at six consecutive months of employment in 2013, rather than a full year.
• Definition of full-time: To avoid penalties, starting in 2014 large employers will be required to offer affordable health plans to full-time employees and their dependents. The IRS defines “full time” as a person who averages 30 “hours of service” per week in a given month, or at least 130 hours of service in a calendar month. That includes both hours worked and hours for which payment is due, such as vacation, sick leave, jury duty and other time. The IRS will let employers use lookback periods of three to 12 months to measure whether existing employees whose hours vary or are seasonal employees worked full-time hours; if they are, employers are then obligated to treat them as full-time for purposes of offering health benefits for a subsequent corresponding “stability” period of not less than six months. The IRS offers similar measurement periods to help employers gauge the full-time status of new variable-hour or seasonal employees.
• Penalties: Large employers covered by the law’s employer mandate face two possible types of penalties starting in 2014. If an employer fails to offer coverage and any full-time employee uses a tax credit to buy coverage on an exchange, the employer will be liable for a “4980H(a)” penalty of $2,000 for each full-time employee, minus the first 30 full-time employees. If an employer offers coverage but it’s not affordable, the employer owes a “4980H(b)” penalty of $3,000 for each full-time employee certified by an exchange as eligible for a premium tax credit to help them purchase insurance through the exchange.
• Affordability of premiums:  Large employers can face penalties if full-time employees use a tax credit to buy health insurance on an exchange because workplace coverage is not affordable. The employer’s plan is considered unaffordable if the employee is required to pay more than 9.5 percent of his or her household income for individual coverage – or, alternatively, 9.5 percent of W-2 wages (Box 1 of the W-2, including tip income), or several other options.  The IRS regulations explain the affordability test in detail and provide three “safe harbor” methods to test affordability.

Visit Restaurant.org/Healthcare for ongoing information as federal agencies, Congress and states take further steps on health care.

By Agility Recovery

When people think of disasters, they generally envision hurricanes, tornados or floods - catastrophic events that devastate communities. But for a business, a disaster can be something as small as a failed server or power outage. These seemingly minor events can have a shocking impact on a business, often bringing operations to a standstill.

“The impacts of an interruption can be stunning,” says Bob Boyd, President and CEO of Agility Recovery, an industry leader in business continuity and disaster recovery solutions for small to midsized businesses. “Statistics indicate that about 40 percent of small businesses do not reopen following a major disaster because they do not have a recovery plan in place.” Agility Recovery ensures continuity of operations in the event of a disaster by providing businesses in need with any or all of the four key elements of disaster recovery:

1. Office Space complete with desks and chairs
2. Power for your office (generators)
3. Communication: telephone and internet access
4. Computer systems: computers, servers, printers, fax.

Creating a basic, executable business continuity plan is one of the most important steps you can take to protect your organization and assure business as usual – no matter what the scenario. Below are ten key steps to help you get started.

1. Assess your risk – both internally and externally.
   Which disasters will most likely impact your business? Though major disasters dominate the headlines, most business interruptions are caused by every day events, such as power outages, human error and technology failure. It is important to assess your risk for catastrophic weather occurrences, but equally if not more important to assess exposure to more commonplace risks.
2. Assess your critical business functions.
   Evaluate and document how your company functions and determine which processes, employees, equipment and materials are critical for your daily operations. Critical business functions include such things as billing, payroll and service fulfillment. List these functions and determine a process for restoring them in the event of an interruption.

Modern Line Furniture announced its expansion to Florida with a 4,000 square foot showroom officially opened on June 13, 2012 in Dania Beach, Florida.

With the growing demand of modular, contemporary furniture, this showroom displays a variety of furniture offerings for commercial establishments such as restaurants, bars, nightclubs, hotels, etc.  Products on display include outdoor furniture collections, modular bars, modular seating collections, various functional coffee tables and so much more!

“Florida is the ideal location for our newest showroom,” said Vlad Spivak, CEO of Modern Line Furniture.  “Our unique, contemporary designs will cater perfectly to this region. We have several hotel, nightclub and bar clients already in the area.  We are now able to work even closer with our current customers while presenting our contemporary, functional product offerings to new customers.”

For more information about Modern Line Furniture, visit www.ModernLineFurniture.com, email sales@modernlinefurniture.com, or call 800-637-5596.

George Guito

Florida’s Oldest Restaurant, the iconic 107-year-old Columbia Restaurant in Ybor City, honored General Manager George Guito for his 50th Anniversary with the 4th and 5th generation family-owned business at their Employee Appreciation Dinner on Tuesday, June 26th, 2012 with a video that paid tribute to his amazing career.  The music accompanying the video is “The Yellow Rose of Texas,” performed by Cesar Gonzmart, and can be seen at:  www.youtube.com/watch?v=aQLkyZ2YRko

It all started when third generation family member Cesar Gonzmart (current 4th generation co-owners Richard and Casey Gonzmart’s father) took a chance on the then 15-year-old George by letting him clean the restaurant.  At first Cesar thought George was too young to work, but George begged him to give him a chance.  He was paid $35 as a "porter" to mop floors and clean bathrooms six days a week.

George became a busboy before long and worked odd jobs at the restaurant. Cesar returned his loyalty and found a way to reward George and the restaurant. He sent George to butcher school and paid the bills. George became a certified butcher, and began cutting all the meat for the kitchen.

While working in the kitchen, he learned how to buy produce and supplies, and to cook.  When the chef retired, he temporarily took on the cooking.  Over the years, he has installed dishwashers, wired the computers, fixed the fountain when it flooded and hung the chandelier. He has worked every job in the restaurant except tending bar and performing in the Flamenco dance shows.  Today George knows how to cook everything on the award-winning restaurant’s menu.  At his home in West Tampa, paella is his signature dish.

Click to download the World Menu ReportUnilever Food Solutions’ ‘World Menu Report’ Shows U.S. Diners Face Barriers to Choosing Healthier Options, Launches ‘Seductive Nutrition’ Approach to Menus

New Program Highlights Need for Slightly Healthier Dishes That Taste and Sound Good

Unilever Food Solutions’ latest World Menu Report titled "Seductive Nutrition" finds that U.S. restaurant guests want the choice of eating healthier when dining out, but those good intentions do not always translate into action. While 52 percent of U.S. diners surveyed said they frequently look for healthy menu options when eating out, 70 percent prefer to treat themselves when they place their order. Nearly 40 percent of diners say the “healthy” option sounds less “tasty” or may not be as filling. To help diners overcome these barriers and change perceptions, Unilever Food Solutions is recommending a simple solution for restaurant chefs and operators called “Seductive Nutrition.”

“Seductive Nutrition” is a new approach to menu development that nudges guests to choose a slightly “healthier” option when eating out. It includes a “Seductive Nutrition” tool that takes a before-and-after look at ten top menu items updated with small changes to improve their nutrition profile, reduce calories and enhance their menu descriptions. The good news for the industry is that this approach can help make operators’ businesses healthier too. “Seductive Nutrition” and the report’s focus on health and nutrition highlight one of the fundamental initiatives that Unilever Food Solutions is dedicated to addressing through its enhanced consultation services. Through its “Your Menu” service area, Unilever Food Solutions provides tools to chefs and operators to help create nutritious, healthy and profitable menus. 

The Cook, Watercolor on Paper, 60x40, By Gustavo CastiloBy Susie McKinley

Art through the ages has been a constant. It has defined the human condition since the beginning of time. Man’s earliest recorded expression of creativity was through art in the form of cave painting. Art has inspired humanistic movements; it expresses the cultural heritage of civilizations.

There is something about art that reaches deeply into the human soul. From painting to sculpture and even abstract art, there is a piece of art that appeals to each and every one of us.

Window to the Sea, Acrylic on Canvas, 48x72, By Gustavo CastiloOur beautiful state has a rich cultural heritage and as a business owner, you can utilize Florida’s treasures in your hotel or restaurant. A beautiful work of art or objet d’art can be the centerpiece of your restaurant or lodging establishment. It can define the ambiance or atmosphere that you hope your business inspires in guests, or it could simply decorate your place of business and bring color and light to the interior of your restaurant or lodging property. Guests are looking for reasons to enjoy and relax in your business. Artwork appeals to everyone and may the set the tone for an evening or for a well-deserved holiday.

Artwork can range from a standard print of fine art to a giclee, which is a higher quality of print, to original artwork or photography. Original sculpture or carvings are typically made of various media: wood, metal, stone or ceramics. Copies of sculpture or carvings can be comprised of just about any synthetic material that mimics the original.

By Lauren Searcy

Hindsight is 20/20. But when disaster strikes, you don’t want that to be your motto. Hurricane season begins June 1 and runs through November 30. Now is the time to get your business prepared. Having a plan will help save you time, money and could help position your business after a disastrous event. Knowing the basics will help you plan out the rest.

EOC Basics:
Disaster recovery happens in three phases. First, local response teams step in, state aid is sent in as needed, and national aid comes in as a last resort. Your county or area Emergency Operations Center (EOC) should be your initial contact as to what is happening prior to, during, and after a storm.  County EOCs are comprised of law enforcement agencies, firefighters, paramedics, weather experts, area business leaders, and local elected officials. They will be able to let you know when you need to close down your business for evacuation and how soon you will be able to reopen. It’s a good idea to go ahead and have a contact readily available in case you need other services, like a tree removed from your building or a gas leak contained. Your local EOC will also be able to help you with that. State Emergency Operations Centers can assist you in creating a plan for your business. You can now store files, numbers, and information on their database. Floridadisaster.org has a myriad of information on how to create a plan, important contacts, and links to every county EOC website. National relief only comes in if state and local efforts are overwhelmed, as was the case in New Orleans after Hurricane Katrina.

A few of the resorts most interesting attributes include:

• deep blu seafood grille84 bunk rooms (complete with an alcove for tiny travelers with twin bunk beds and an extra sink in the bathroom at children’s height)
• Three signature gourmet dining facilities with deep blu seafood grille (www.deepbluorlando.com), offering gourmet dining of sustainable fusion fare for resort guests and park goers alike, recently named an OpenTable Orlando Diner’s Choice Winner
• Creative activities that engage and involve all family members and ages including resort wide scavenger hunts, poolside blackjack tournaments, and the Wyndham Grand Kids Club
• Zero-entry, lagoon-style pool and adjacent pool complete with a pirate ship waterslide
• Stunning, full-service Blue Harmony Spa with products and treatments infused with filtered sea water
• Located within the Disney complex in beautiful Bonnet Creek