Worldwide: Employee Benefits & Compensation

The Massachusetts Paid Family and Medical Leave Act (PFML) reshaped the Commonwealth’s leave landscape, imposing broad obligations on employers and providing employees with job-protected, paid leave for qualifying family and medical reasons. As we have noted, courts and the Department of Family and Medical Leave continue to work through various outstanding issues surrounding the relatively new statute.

Employer-issued recourse promissory notes allow employees to acquire equity without immediate cash outlay, but they create personal liability regardless of stock performance. This analysis examines the strategic advantages, tax implications, and significant risks that both companies and employees face when using this compensation structure.

Recorded live at the 2026 Executive Employer Conference, this episode features rapid-fire insights from Littler attorneys discussing critical workplace issues including evolving leave programs, class action litigation strategy, and workplace conflict management. Hosts Claire Deason and Nicole LeFave deliver key takeaways from conference sessions in a condensed format, offering employers practical perspectives on emerging employment law challenges.