Jonathan Judge

Jonathan Judge advises employers in various labor and employment law matters, including drug testing, mass layoffs (WARN), disparate impact analysis, immigration compliance, trade secrets, privacy, technology in the workplace, piece rate compensation, municipal and state sick leave, local, state and federal minimum wage law, and the Patient Protection and Affordable Care Act (PPACA).

Mr. Judge has closely tracked the PPACA since its inception in March 2010.  Over that time, Mr. Judge has advised numerous clients, and insurance brokers and their clients, on ACA issues, including the following:

• In January 2018, reduced an IRS 226-J Affordable Care Act penalty from over $258,000 to $0.
• Currently representing two clients before the IRS on 226-J letters assessing over $1,500,000 in potential penalties.
• Advised employers on filing 1095-C and 1094-C forms for 2015 and 2016 tax years.
• Advised employers on large employer determination, waiting and orientation period compliance, and penalty A and penalty B exposure.
• Regularly advise clients on the PPACA’s impact on new hire documentation, COBRA documentation, and severance agreements.
• Advised employers on PPACA’s “trickle-down” impact on California law regulating provision of health insurance to employees, including AB 1083, and SB 1034, impacting waiting periods.
• Since 2010, have presented to dozens of audiences across California on the initial law and the 2014 Employer Shared Responsibility regulations.

Reported Cases:

• Koller Coatings Corporation v. So Calif Painters & Decorators, et. al., May 23, 2011 as 11-55816

Representative Matters:

• Obtained arbitration awards upholding termination of two employees who filed wrongful termination grievances against their employer though their union.
• Defeated a trust fund’s claims for attorneys’ fees and liquidated damages against an employer in federal district court.
• Obtained numerous notices of case closure from the DFEH and CRD in discrimination claims filed by employees.
• Reduced an IRS 226-J Affordable Care Act penalty from over $258,000 to $0.

Practice Areas

Community & Professional

Mr. Judge provides pro bono legal work for employers through Public Counsel. He is a member of the following organizations:

• Executives’ Association of Orange County (EAOC)
• Painting and Decorating Contractors of America (PDCA)