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109-569: The currently active agreement was ratified in 2020 and extends through the 2030 season, and includes changes to league revenue distribution, increases in player benefits and health and safety improvements, increasing the regular season to 17 games played, and increasing active roster and practice squad limits. In 1968, the National Football League Players Association was first recognized in writing by National Football League team owners. This occurred after

218-407: A "flex scheme", is where employees are allowed to choose how a proportion of their remuneration is paid or they are given a benefits budget by their employer to spend. Currently around a third of UK employers operate such a scheme. How flexible benefits schemes are structured has remained fairly consistent over the years, although the definition of flex has changed quite a lot since it first arrived in

327-569: A 35–7 lead at halftime. At the start of the fourth quarter, New Orleans still led by a score of 35–21, but San Francisco tied the game by the end of regulation play. In overtime , Ray Wersching kicked a field goal to win the game for San Francisco, 38–35. This marked the first fourth quarter comeback victory in Montana's NFL career. During his sixteen seasons in the NFL, this happened a total of 31 times with Montana at quarterback, 26 of those coming as

436-606: A 3rd-down play late in the first quarter in which Montana threw a perfect sideline pass to Jerry Rice and Rice outran two Bears defenders for a 61-yard score. The 49ers won 28–3 to advance to Super Bowl XXIII. In January 1989, the 49ers again faced the Cincinnati Bengals in the Super Bowl. Of his third trip to the Super Bowl, Montana told the San Jose Mercury News : "This trip to the Super Bowl

545-420: A 49er. Though San Francisco finished 1980 with a record of 6–10, Montana passed for 1,795 yards and 15 touchdown passes against nine interceptions. He also completed 64.5 percent of his passes, which led the league. Montana began the 1981 season as San Francisco's starting quarterback. The season ended up as one of the franchise's most successful to that point. Backed in part by Montana's strong performance,

654-453: A Super Bowl up to that time. Montana had a prolific season in 1982 . However, the regular season was shortened to nine games when members of the Player's Association went on strike . Although San Francisco failed to make the playoffs, Montana threw for 2,613 yards and 17 touchdowns during the year. He also set what was then an NFL record with five consecutive 300-yard passing games. Because

763-548: A base salary figure. Fringe benefits are also thought of as the costs of retaining employees other than base salary. The term "fringe benefits" was coined by the War Labor Board during World War II to describe the various indirect benefits which industry had devised to attract and retain labor when direct wage increases were prohibited. Some fringe benefits (for example, accident and health plans, and group-term life insurance coverage up to $ 50,000) may be excluded from

872-402: A basketball player and helped Ringgold win the 1973 WPIAL Class AAA boys' basketball championship while being named an all-state player. He was so good that during his senior year, North Carolina State offered Montana a basketball scholarship . Although Montana turned down the scholarship, he seriously considered NCSU because of a promise that he could play both basketball and football for

981-588: A career-high 16 interceptions. Three of those interceptions came in a November 25 home loss to the Los Angeles Rams , which ended the 49ers' 18-game winning streak (dating back to a home loss to the Green Bay Packers in November 1989). The 49ers run game struggled in 1990: the team averaged 3.8 yards a carry, only good enough for 19th in the league. No 49er exceeded 500 yards rushing for

1090-453: A class action suit in the name of Reggie White , claiming that all players in the NFL should receive money damages as a result of the illegality of Plan B. The settlement provided for payment of almost $ 200 million in damages, and was contingent upon the NFLPA re-forming as a union and signing a new CBA which would incorporate the terms of the litigation settlement. A seven-year CBA was signed in

1199-507: A compensation package more attractive. Benefits that are mandated are thought of as creating employee rights or entitlements, while discretionary benefits are intended to inspire employee loyalty and increase job satisfaction. Employee benefits in Canada usually refer to employer sponsored life, disability, health, and dental plans. Such group insurance plans are a top-up to existing provincial coverage. An employer provided group insurance plan

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1308-527: A key role in Notre Dame's victory over North Carolina . During the game, played in Chapel Hill , Montana came in with 5:11 left to play. At the time, North Carolina led by a score of 14–6. Montana spent one minute and two seconds of game time on the field. In that time, he had 129 passing yards and Notre Dame won the game, 21–14. Against Air Force , Notre Dame's next opponent, Montana again entered

1417-444: A local basketball team that his son played on. The team practiced and played at the local armory and played their games in various regional tournaments. Montana received his primary education at Waverly Elementary and his secondary education at Finleyville Junior High (now known as Finleyville Middle School) and Ringgold High School . While at Ringgold, Montana played football, baseball, and basketball. Montana showed potential as

1526-662: A national disaster are not taxable income to the employee. The payments must be reasonable and necessary personal, family, living, or funeral expenses that have been incurred as a result of a national disaster. Eligible expenses include medical expenses, childcare and tutoring expenses due to school closings, internet, and telephone expenses. Replacement of lost income or lost wages are not eligible. Employee benefits provided through ERISA (Employee Retirement Income Security Act) are not subject to state-level insurance regulation like most insurance contracts, but employee benefit products provided through insurance contracts are regulated at

1635-495: A new severance pay benefit, increasing minimum salaries for players in all years of service, and adding new medical rights for players. The agreement also included a revamped season schedule for 1982, which had a nine-game regular season and a new playoff format which allowed 16 of the league's 28 teams to qualify for the playoffs . Additionally, the agreement included a guarantee from the owners that players would collectively receive at least $ 1.6 billion in salaries and benefits over

1744-587: A number of countries (e.g., Australia , New Zealand and Pakistan ), the "fringe benefits" are subject to the Fringe Benefits Tax (FBT), which applies to most, although not all, fringe benefits. In India , the fringe benefits tax was abolished in 2009. In the United States , employer-sponsored health insurance was considered taxable income until 1954. In the UK, benefits are often taxed at

1853-431: A scholarship, and he accepted it. One contributing factor in Montana's choice of colleges was that Terry Hanratty , his boyhood idol, attended Notre Dame. In 2006, 32 years after Montana graduated, Ringgold High School renamed their football stadium "Joe Montana Stadium". When Montana arrived at Notre Dame in the fall of 1974, the football program was coached by Ara Parseghian . During Parseghian's tenure, Notre Dame won

1962-399: A score of 20–13. Montana did not appear in either of those games. In their third game of the season, Notre Dame played Purdue . Lisch started and was then replaced by Forystek. On one play, Forystek suffered a broken vertebra , a broken clavicle , and a severe concussion . It was the last play of Forystek's sports career. Devine re-inserted Lisch into the game before Montana finally had

2071-506: A six in arm strength, used to judge how hard and how far a prospect could throw the ball. By comparison, Jack Thompson of Washington State rated an eight, the highest grade among eligible quarterbacks. In the 1979 NFL draft , the San Francisco 49ers selected Montana at the end of the third round with the 82nd overall pick. Montana was the fourth quarterback taken, behind Thompson, Phil Simms , and Steve Fuller , all selected in

2180-512: A small percentage from being included in future salary caps. The settlement was conditional upon the NFLPA re-constituting as a union and incorporating the settlement terms into a new CBA. Players reported to training camps in July 2011, and voted to re-constitute the NFLPA as a union. After the vote tally was confirmed on July 31, 2011, the NFLPA began six days of bargaining that resulted in a new CBA being signed on August 5, 2011. The key features of

2289-491: A vote of the proposed CBA from the NFL owners on February 26, 2020, that went to a vote of the members of the Players Association. The new CBA was agreed to by the NFLPA on March 15, 2020. In the 2020 agreement, a 17th regular season game for teams would be added to the NFL schedule during the 2021 NFL season and the playoffs would be expanded from 12 to 14 teams beginning that season. After owners voted to expand

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2398-729: Is an American former professional football quarterback who played in the National Football League (NFL) for 16 seasons, primarily with the San Francisco 49ers . Nicknamed " Joe Cool " and " the Comeback Kid ", Montana is widely regarded as one of the greatest quarterbacks of all time. After winning a national championship with the Notre Dame Fighting Irish , Montana began his NFL career in 1979 at San Francisco, where he played for

2507-904: Is coordinated with the provincial plan in the respective province or territory, therefore an employee covered by such a plan must be covered by the provincial plan first. The life, accidental death and dismemberment and disability insurance component is an employee benefit only. Some plans provide a minimal dependent life insurance benefit as well. The healthcare plan may include any of the following: hospital room upgrades (Semi-Private or Private), medical services/supplies and equipment, travel medical (60 or 90 days per trip), registered therapists and practitioners (i.e. physiotherapists, acupuncturists, chiropractors, etc.), prescription requiring drugs, vision (eye exams, contacts/lenses), and Employee Assistance Programs. The dental plan usually includes Basic Dental (cleanings, fillings, root canals), Major Dental (crowns, bridges, dentures) or Orthodontics (braces). Other than

2616-696: Is generally referred to as a " salary packaging " or "salary exchange" arrangement. In most countries, most kinds of employee benefits are taxable to at least some degree. Examples of these benefits include: housing (employer-provided or employer-paid) furnished or not, with or without free utilities; group insurance ( health , dental , life etc.); disability income protection; retirement benefits ; daycare ; tuition reimbursement; sick leave ; vacation (paid and unpaid); social security ; profit sharing ; employer student loan contributions ; conveyancing ; long service leave ; domestic help (servants); and other specialized benefits. The purpose of employee benefits

2725-553: Is more gratifying than the others because the road has been harder." Then, in Super Bowl XXIII, Montana had one of the best performances of his career. He completed 23 of 36 passes for a then-Super Bowl record 357 yards and two touchdowns. Despite his great performance, the 49ers found themselves trailing the Bengals 16–13 with only 3:20 left in the game and the ball on their own 8-yard line. But Montana calmly drove them down

2834-672: Is the name given to a collection of benefits that employees choose to opt-in for and pay for personally, although as with flex plans, many employers make use of salary sacrifice schemes where the employee reduces their salary in exchange for the employer paying for the perk. These tend to include benefits such as the government-backed (and therefore tax-efficient) cycle to work, pension contributions and childcare vouchers and also specially arranged discounts on retail and leisure vouchers, gym membership and discounts at local shops and restaurants (providers include Xexec). These can be run in-house or arranged by an external employee benefits consultant. In

2943-725: Is to increase the economic security of staff members, and in doing so, improve worker retention across the organization. As such, it is one component of reward management . Colloquially, "perks" are those benefits of a more discretionary nature. Often, perks are given to employees who are doing notably well or have seniority. Common perks are take-home vehicles , hotel stays, free refreshments, leisure activities on work time ( golf , etc.), stationery , allowances for lunch , and—when multiple choices exist—first choice of such things as job assignments and vacation scheduling. They may also be given first chance at job promotions when vacancies exist. The Bureau of Labor Statistics, like

3052-580: The Cotton Bowl . Notre Dame's record of eleven wins and one loss earned them the AP/Coaches national title, the only title the school won while Devine was head coach. As a fifth-year senior in 1978 , Montana helped Notre Dame to a come-from-behind win against the Pitt Panthers and nearly repeated the feat against USC , Notre Dame's primary rival . The Fighting Irish were trailing 24–6 in

3161-514: The IRS . Private firms in the US have come up with certain unusual perquisites. In the United States paid time off, in the form of vacation days or sick days, is not required by federal or state law. Despite that fact, many United States businesses offer some form of paid leave. In the United States, 86% of workers at large businesses and 69% of employees at small business receive paid vacation days. In

3270-660: The NCAA national championship in 1966 and 1973 . Parseghian's success as a coach helped him recruit highly talented players. Though Montana was a top prospect, under Notre Dame policy in 1974 freshmen were not permitted to practice with or play on the varsity team, and consequently Montana appeared only in a few freshman team games. Montana's first significant contributions to the Notre Dame football team came during his sophomore year. On December 15, 1974, Parseghian resigned due to health problems. The university hired Dan Devine to replace Parseghian. Despite his limited playing time

3379-559: The NFL Combine was not formed until 1982, NFL scouts still evaluated potential draftees through the use of combines in 1979. Candidates were rated in a number of categories on a scale of one to nine, with one being the worst mark and nine being the best mark. The categories they used were contingent on the position that the athlete played. Despite his performance on the field, Montana was not rated highly by most scouts. At one combine, Montana rated out as six-and-a-half overall with

NFL collective bargaining agreement - Misplaced Pages Continue

3488-483: The NFL Commissioner . John Mackey was elected as president of the NFLPA during this negotiation, and the new agreement was projected to cover the 1970 through 1973 seasons. In 1974, the veteran NFL players went on strike for five weeks, declaring "No Freedom, No Football," but they received no concessions before reporting to training camp after a two-week "cooling off" period. The strike never resumed, and

3597-768: The National Football Conference (NFC) five times (1981, 1984, 1985, 1987, and 1989), and in both 1987 and 1989, Montana had the highest passer rating in the NFL. Among his career highlights, " the Catch " (the game-winning touchdown pass to Dwight Clark vs. Dallas in the 1981 NFC Championship Game ) and a Super Bowl-winning 92-yard drive against the Cincinnati Bengals in Super Bowl XXIII are staples of NFL highlight films . The 49ers retired Montana's No. 16 jersey number after

3706-510: The Super Bowl Most Valuable Player Award , which he accomplished two more times before he retired. The Super Bowl win also made Montana one of only two quarterbacks – along with his idol Joe Namath – to win a college national championship and a Super Bowl. Montana, at 25 years, 227 days, was one day older than Namath was at the time of his first Super Bowl, making him the second-youngest quarterback to start

3815-475: The extra point and San Francisco won the game 28–27. The reception by Clark was coined simply The Catch , and it put San Francisco into Super Bowl XVI . San Francisco faced the Cincinnati Bengals in Super Bowl XVI. Montana completed 14 of 22 passes for 157 yards with one touchdown passing and one rushing touchdown. San Francisco won the game 26–21, and in recognition of his performance, Montana won

3924-713: The playoffs . In the NFC Divisional Playoffs, the 49ers faced Minnesota, who had eliminated them from the playoffs the year before. Montana threw three first-half touchdowns as the 49ers won, 34–9. The victory over the Bears in the NFC Championship game is of particular note. Played at Soldier Field in Chicago, with temperatures of 17 °F (-8 °C) and a strong wind, Montana threw for 288 yards and 3 touchdowns. His first touchdown pass came on

4033-557: The 1993 season by 38 percent. The CBA agreed to in 1993 was extended by the agreement of players and owners in 1998. This lasted until the 2002 season, when the CBA was extended through the 2006 season. The CBA agreed upon in 1993 was extended again in 2006 after the team owners agreed to include more revenues in the salary cap and to increase benefits, including the first ever plan to provide funds to players for medical expenses after their post-career medical insurance ran out. This extension of

4142-566: The 2006 CBA by one week. The FMCS failed to mediate a settlement and the previous CBA expired on March 7, 2011. That same day, the NFLPA announced it was no longer a union. This allowed players to file individual antitrust cases, many of which challenged the legality of the impending lockout. Tom Brady of the New England Patriots and Peyton Manning of the Indianapolis Colts were two of the eight named plaintiffs in

4251-479: The 2011 CBA included changes related to health and safety, including a reduction in the number of off-season practices, a prohibition against training camp “ two-a days ", and a limit on contact practices in both the preseason and regular season. The new CBA also featured increases in player benefits, including retroactive pension increases for retired players and the creation of a neuro-cognitive benefit for players affected by concussions and other similar injuries. Also,

4360-411: The 2020 and 2021 seasons is 12 players, which increases to 14 in 2022. Practice squad eligibility for players was increased, with a maximum of two players per team allowed to have an unlimited number of accrued seasons. This increases to four players per team for the 2022–2030 league years. Violations of the NFL's substance abuse policy no longer can result in a player suspension. Players receive 48% of

4469-470: The 49ers back. Aided by three fourth-quarter Montana touchdown passes, the 49ers tied the game at 21. However, Redskins placekicker Mark Moseley kicked a 25-yard field goal in the waning moments of the game. Despite Montana's efforts, the team lost, 24–21. Though the Miami Dolphins finished the 1972 NFL season with no losses, the regular season at the time comprised only 14 games. Thus, when

NFL collective bargaining agreement - Misplaced Pages Continue

4578-707: The 49ers finished the 1984 NFL season with a 15–1 record, they became the first team to win 15 games in a single regular season. Montana again had an excellent season and earned his second consecutive trip to the Pro Bowl. In their first two playoff games , the 49ers defeated the New York Giants and the Chicago Bears by a combined score of 44–10. In Super Bowl XIX , the 49ers faced the Miami Dolphins and their quarterback, Dan Marino . In

4687-626: The 49ers missed the playoffs, the team seriously considered trading him to the Baltimore Colts for the rights to the first overall pick in the 1983 NFL draft (and thus, the right to draft Stanford quarterback John Elway ), but the 49ers reconsidered and ultimately traded their first round pick to the San Diego Chargers (used on Billy Ray Smith Jr. ) weeks before the draft. In 1983 , Montana threw for 3,910 yards and 26 touchdowns in 16 regular season games. The team ended

4796-549: The 4th quarter. He finished with 428 yards passing and five touchdown passes in the victory. The 49ers were successful in the playoffs, easily beating the Minnesota Vikings 41–13 in the divisional round and the Los Angeles Rams 30–3 in the NFC Championship game . Montana threw for a total of 503 yards and 6 touchdowns in those 2 games without a single interception. Then in Super Bowl XXIV , Montana became

4905-695: The Bills. In 1990 , Montana once again led the 49ers to the best regular season record (14–2) in the NFL. He was named by Sports Illustrated as Sportsman of the Year. A highlight from the season was a rematch with the Atlanta Falcons . Intent on blitzing Montana most of the game, Atlanta's defense allowed Montana to throw for a career-best 476 yards (49ers single-game record) and six touchdown passes, five of them to Jerry Rice. He would end up throwing for 3,944 yards and 26 touchdowns, albeit while also throwing

5014-484: The CBA included an option for either party to opt out before November 8, 2008, which would have resulted in a termination of the CBA on March 1, 2011 if either side chose to exercise it. The team owners voted unanimously to opt out in May 2008. Negotiations for a new CBA began in early 2010. Team owners and new NFL Commissioner Roger Goodell demanded a cutback in salaries and benefits under the cap system, promising to lockout

5123-585: The International Accounting Standards Board, defines employee benefits as forms of indirect expenses. Managers tend to view compensation and benefits in terms of their ability to attract and retain employees, as well as in terms of their ability to motivate them. Employees – along with potential employees – tend to view benefits that are mandated by regulation differently from benefits that are discretionary, that is, those that are not mandated but are simply designed to make

5232-473: The Irish to three touchdowns in the last eight minutes of the game, the final one coming as time expired, and Notre Dame won the game 35–34. To commemorate the game, Notre Dame produced a promotional film titled Seven and a Half Minutes to Destiny , which Coach Devine later referred to as a "Joe Montana film". Montana graduated from Notre Dame with a degree in business administration and marketing. Although

5341-607: The NFL record for most consecutive pass attempts without an incomplete pass (22), passed for 3,054 yards, and had a passer rating of 102.1. Though the 49ers finished with the best record in the NFL, they lost in the Divisional Round of the playoffs to the Minnesota Vikings . Prior to the 1987 season, Bill Walsh completed a trade for Steve Young , then a quarterback with the Tampa Bay Buccaneers . Young went on to appear in eight regular season games for

5450-533: The NFL revenue by the 2021 season, and at least 48.8% of the revenue in any 17-game NFL season. NFL teams may only use either the franchise tag or transition tag in a given season, instead of being able to use both as in the previous CBA. Players are eligible for pensions after three accrued seasons, down from four previously. A "neutral decision-maker" will now replace the NFL Commissioner on ruling in most discipline cases. Creation of new four-year player benefit: up to an additional $ 1.25M in salary excluded from

5559-736: The NFL were paying their union dues . After players won the Mackey case in court, the NFLPA and the owners settled on a new CBA which implemented a new first refusal and compensation system to replace the Rozelle Rule. The new system still placed restrictions on players' free agency. The court decision outlined that compensation for draft picks was to be awarded on the basis of the salaries received by departing free agents. The agreement reached in 1977 significantly improved some medical and pension benefits for players and gained neutral arbitration of all player/club disputes. In 1982, after playing

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5668-454: The NFLPA player representatives voted instead to pursue a previously filed lawsuit, Mackey v. NFL , which challenged the Rozelle Rule restrictions on free agency as a violation of the federal antitrust laws . The Rozelle Rule was a compensation clause which outlined that a team losing a free agent would get equal value in return. Player confidence in the NFLPA was weakened by the strike's ineffectiveness. By 1975, fewer than half of players in

5777-409: The UK in the 1980s. When flex first emerged, it was run as a formal scheme for a set contract period, through which employees could opt in and out of a selection of employer-paid benefits, select employee-paid benefits, or take the cash. In recent years increasing numbers of UK companies have used the tax and national insurance savings gained through the implementation of salary sacrifice benefits to fund

5886-496: The United Kingdom, employee benefits are categorised by three terms: flexible benefits (flex) and flexible benefits packages, voluntary benefits and core benefits. "Core benefits" is the term given to benefits which all staff enjoy, such as pension, life insurance, income protection, and holiday. Employees may be unable to remove these benefits, depending on individual employers' preferences. Flexible benefits, often called

5995-699: The action filed in Federal District Court in Minnesota . The Federal District Court initially ruled for the players, declaring the lockout illegal because the players were no longer members of a union. The 8th Circuit Court of Appeals stayed the District Court's ruling, and the lockout continued pending a final determination in the appellate court. In July 2011, as court-ordered mediation continued between players and owners in New York, at

6104-444: The agreement promised an increase up to $ 1.5 million in salary guarantees for injured players and a new revenue split, offering players between 47 percent and 48.5 percent of all revenue. Changes were also made in contract-related benefits, with an increase in minimum player salaries[19] and salary cap minimums, including the guarantee of a 99% -95% league wide spend and a requirement that each club would have to spend an average of 89% of

6213-536: The ball at the Lions 14-yard line and Montana completed a touchdown pass to wide receiver Freddie Solomon , giving San Francisco the lead on the ensuing extra-point. The victory placed the 49ers in the NFC Championship game against the Washington Redskins . As he had done before, Montana asserted himself late in the game. The Redskins led 21–0 at the start of the fourth quarter, but Montana helped lead

6322-475: The ball to the Dallas 13-yard line. After one unsuccessful pass and then a seven-yard gain, San Francisco faced third down from the Dallas 6-yard line. Montana took the snap and ran to his right. He then made an off-balance pass toward the back of the end zone, and San Francisco wide receiver Dwight Clark made a leaping catch for the game-tying touchdown. With just 51 seconds left on the game clock, Wersching kicked

6431-435: The bottom of the roster to sign with other teams without restriction. The average salary of the players signed under Plan B increased by 40.3 percent. In November 1989 the 8th Circuit Court of Appeals ruled that team owners were exempt from the federal antitrust laws so long as players were adequately represented by a union. That same year, the NFLPA decertified as a union, stating its union status provided more protection for

6540-906: The cap for up to two players. Fifth-year options for first round picks become fully guaranteed if chosen by a team. In addition, the fifth year option salary can rise based on the player's performance in his first three seasons. Previously, it was only tied to when the player was selected in the draft. NFL will also improve teams' training facilities and establish a network of hospitals in teams' home cities with free healthcare for current and former players. Employee benefits Employee benefits and benefits in kind (especially in British English ), also called fringe benefits , perquisites , or perks , include various types of non-wage compensation provided to employees in addition to their normal wages or salaries . Instances where an employee exchanges (cash) wages for some other form of benefit

6649-454: The conclusion of his playing career. In 1994, Montana earned a spot on the NFL 75th Anniversary All-Time Team ; he is also a member of the NFL 1980s All-Decade Team . In 1999, editors at The Sporting News ranked Montana third on their list of Football's 100 Greatest Players . Also in 1999, ESPN named Montana the 25th greatest athlete of the 20th century. In 2006, Sports Illustrated rated him

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6758-418: The employee's gross income and, therefore, are not subject to federal income tax in the United States. Some function as tax shelters (for example, flexible spending, 401(k), or 403(b) accounts). These benefit rates often change from year to year and are typically calculated using fixed percentages that vary depending on the employee’s classification. Normally, employer-provided benefits are tax-deductible to

6867-635: The employees and by the employer(s). The portion paid by employees is deducted from their gross pay before federal and state taxes are applied. Some benefits would still be subject to the Federal Insurance Contributions Act tax (FICA), such as 401(k) and 403(b) contributions; however, health premiums, some life premiums, and contributions to flexible spending accounts are exempt from FICA. If certain conditions are met, employer provided meals and lodging may be excluded from an employee's gross income. If meals are furnished (1) by

6976-443: The employer and non-taxable to the employee. The exception to the general rule includes certain executive benefits (e.g. golden handshake and golden parachute plans) or those that exceed federal or state tax-exemption standards. American corporations may also offer cafeteria plans to their employees. These plans offer a menu and level of benefits for employees to choose from. In most instances, these plans are funded by both

7085-879: The employer sponsored health benefits described above, the next most common employee benefits are group savings plans (Group RRSPs and Group Profit Sharing Plans), which have tax and growth advantages to individual saving plans. Employee benefits in the United States include relocation assistance ; medical, prescription, vision and dental plans ; health and dependent care flexible spending accounts ; retirement benefit plans (pension, 401(k) , 403(b) ); group term life insurance and accidental death and dismemberment insurance plans; income protection plans (also known as disability protection plans); long-term care insurance plans; legal assistance plans; medical second opinion programs, adoption assistance; child care benefits and transportation benefits; paid time off (PTO) in

7194-645: The employer; (2) for the employer's convenience; and (3) provided on the business premises of the employer they may be excluded from the employee's gross income per section 119(a). In addition, lodging furnished by the employer for its convenience on the business premise of the employer (which the employee is required to accept as a condition of employment) is also excluded from gross income. Importantly, section 119(a) only applies to meals or lodging furnished "in kind." Therefore, cash allowances for meals or lodging received by an employee are included in gross income. Qualified disaster relief payments made for an employee during

7303-527: The entire year. Fullback Tom Rathman scored the most touchdowns (7) on the ground while gaining 318 yards. Roger Craig (439 yards, 1 TD) was slowed by a knee injury suffered in week 5 against the Houston Oilers . Rookie running back Dexter Carter (460 yards, 1 TD) did not help much. Carter's only touchdown came on December 17 at the Rams; his 74-yard touchdown run that clinched home-field advantage for

7412-417: The field, completing 8 of 9 passes for 92 yards and throwing the game-winning touchdown pass to John Taylor with only 34 seconds left. 1989 proved to be successful for Montana and the 49ers. The team finished the regular season with an NFL-best 14–2 record, and their two losses were by a total of only five points. Montana threw for 3,521 yards and 26 touchdowns with only 8 interceptions, giving him what

7521-593: The first player ever to win Super Bowl MVP honors for a third time, throwing for 297 yards and a then-Super Bowl record five touchdowns while also rushing for 15 yards as the 49ers defeated the Denver Broncos 55–10, the highest single-team and most lopsided score in Super Bowl history. His postseason passer rating of 146.4 was at the time the highest ever in a single postseason. This record was later broken by Josh Allen during his 2021-2022 season with

7630-403: The first round. Although Montana appeared in all 16 regular season games during the 1979 season , he only threw 23 passes. He spent most of the season as the backup on the San Francisco depth chart behind starter Steve DeBerg . Montana became the starting quarterback midway through the 1980 season . On December 7, 1980, San Francisco hosted the winless New Orleans Saints . The Saints took

7739-499: The first two games of the season, NFL players went on strike again, seeking to attain a guaranteed percentage of club and league revenues. This strike lasted 57 days, making it the longest work stoppage in NFL history until that date. The strike ended with a tentative agreement on November 16 which included funds to cover players' lost wages during the work stoppage. Negotiators signed a new collective bargaining agreement on December 5. The agreement improved players' benefits by implementing

7848-465: The five-year term of the new agreement. After playing the first two games of the season in 1987, players went on strike for free agency. In response to the strike, team owners brought in replacement players and continued the regular season after one week. Several well-known players, including Joe Montana , Lawrence Taylor and Tony Dorsett crossed the picket lines to rejoin their teams alongside these new replacements. On October 15, players voted to end

7957-483: The form of vacation and sick pay. Benefits may also include formal or informal employee discount programs that grant workers access to specialized offerings from local and regional vendors (like movies and theme park tickets, wellness programs , discounted shopping, hotels and resorts , and so on). Employers that offer these types of work-life perks seek to raise employee satisfaction, corporate loyalty, and worker retention by providing valuable benefits that go beyond

8066-687: The franchise to its first AFC Championship Game . Montana was inducted to the Pro Football Hall of Fame in 2000. In 1986, Montana won the NFL Comeback Player of the Year Award . In 1989 and again in 1990, Montana was named the NFL Most Valuable Player . Montana was elected to eight Pro Bowls as well as being voted first-team All-Pro in 1987, 1989, and 1990. Montana had the highest passer rating in

8175-575: The game in the fourth quarter. Although Air Force led 30–10, Notre Dame won the game, 31–30. After the win against North Carolina, Devine said that Moose Krause , the Notre Dame athletic director , said that the game was the "greatest comeback I've ever seen". After the game against Air Force, Krause was quoted as saying: "This one's better than last week." In those two games, Montana demonstrated his ability to perform well in high-pressure circumstances. That characteristic would prove valuable, and Montana relied on it throughout his football career. Before

8284-405: The game of football. Montana started to play youth football when he was eight years old, aided in part by his father. Montana Sr. listed his son as a nine-year-old so that Montana could meet the league's minimum age requirement. During his formative years, Montana took an interest in baseball and basketball , in addition to football, with basketball being his favorite sport. Montana Sr. started

8393-465: The game, Montana threw for three touchdowns and completed 24 of 35 passes. He established the Super Bowl record for most yards passing in a single game (331) and supplemented his passing with 59 yards rushing. The 49ers defeated the Dolphins 38–16 and Montana earned his second Super Bowl MVP award. After the game, 49ers head coach Bill Walsh said: "Joe Montana is the greatest quarterback today, maybe

8502-600: The greatest quarterback of all time." Aided in part by Montana's performance at quarterback, the 49ers advanced to the NFL Playoffs again in 1985 ; however, they lost in the NFC Wild card game to the New York Giants . In the 1986 season , Montana suffered a severe back injury during week one of the season. The injury was to a spinal disc in Montana's lower back and required immediate surgery. The injury

8611-500: The implementation of flexible benefits. In a salary sacrifice arrangement an employee gives up the right to part of the cash remuneration due under their contract of employment. Usually the sacrifice is made in return for the employer's agreement to provide them with some form of non-cash benefit. The most popular types of salary sacrifice benefits include childcare vouchers and pensions. A number of external consultancies exist that enable organisations to manage Flex packages centred around

8720-574: The individual's normal tax rate, which can prove expensive if there is no financial advantage to the individual from the benefit. The UK system of state pension provision is dependent upon the payment of National Insurance Contributions . Salary exchange schemes result in reduced payments and so are may reduce the state benefits, most notably the State Second Pension. Comprehensive Employment and Training Act Joe Montana Joseph Clifford Montana Jr. (born June 11, 1956)

8829-585: The next 14 seasons. With the 49ers, Montana started and won four Super Bowls and was the first player to be named the Super Bowl Most Valuable Player (MVP) three times. He also holds Super Bowl career records for most passes without an interception (122 in four games) and the all-time highest passer rating of 127.8. In 1993, Montana was traded to the Kansas City Chiefs , where he played for his last two seasons and led

8938-587: The number-one clutch quarterback of all time. Montana was born in New Eagle, Pennsylvania , a borough of Washington County located in the western portion of the state. He grew up in the city of Monongahela , a coal mining town 25 miles (40 km) south of Pittsburgh . Montana's family were Italian-American, the name Montana being an Americanized form of the surname Montani, which comes from Camonica Valley in northern Italy. Montana expressed an early interest in sports, and his father first taught him

9047-598: The offices of the NFL's lawyers, the 8th Circuit court announced that the Norris–La Guardia Act prohibited it from enjoining the lockout. The court stated in its decision that the ruling only applied to veteran players under contract, and not to unsigned rookies or veteran free agents. After several months of negotiations, the longest lockout in league history ended on July 25, 2011 following a tentative litigation settlement which reclassified some league revenues for cap purposes. This settlement allowed team owners to keep

9156-439: The one or two extra spots only eligible for practice squad players elevated just for the regular season game. These practice squad players revert to the practice squad once the game is over. The gameday roster limit increased from 46 players to 48, with a minimum of eight players being offensive linemen . If fewer than eight offensive linemen are active, the gameday roster limit decreases to 47. The practice squad player limit in

9265-483: The only time in his career. The 49ers finished the season with a record of 10–5–1. Montana was co-recipient (with Minnesota Vikings quarterback Tommy Kramer ) of the 1986 NFL Comeback Player of the Year Award. In 1987 , Montana had 31 touchdown passes, a career-high, in just 13 games. Montana crossed the picket line during the NFLPA strike and threw five touchdowns against replacement players . In 1987, he also set

9374-407: The opportunity to play. Montana entered with approximately 11 minutes remaining and Purdue leading 24–14; he threw for 154 yards and one touchdown, and Notre Dame won the game, 31–24. After the game, Devine made Montana the first quarterback on the depth chart and the team won their remaining nine games. In their final game of the season, Notre Dame defeated top-ranked Texas by a score of 38–10 in

9483-487: The owners than for the players. The NFL continued to operate without a collective bargaining agreement until 1993. The NFL and its players began negotiations after players won the Freeman McNeil legal case brought against Plan B. The jury decided on September 10, 1992 that Plan B was too restrictive under federal antitrust laws. Subsequently, team owners agreed to discuss free agency for all players. The NFLPA filed

9592-583: The player members of the NFLPA voted to go on strike, intending to pressure owners to increase minimum salaries, pensions and other benefits for all players. In response, NFL team owners locked out the players who were on strike. After eleven days of work stoppage, the first collective bargaining agreement (CBA) was reached between the NFL and the NFLPA. The agreement set a minimum salary of $ 9,000 per year for rookie players and $ 10,000 per year for veteran players. It also set aside $ 1.5 million of league revenue to be contributed to player pensions. A new agreement

9701-406: The players if no new agreement was reached by March 1, 2011. The NFLPA rejected Goodell's proposal, requesting to see all league and club financial records to determine what need, if any, the clubs had for a decrease in player costs. The players voted during their 2010 team meetings to end the NFLPA's status as a labor union as of March 1, 2011, unless a new CBA was reached by that time. Although there

9810-592: The playing time during the 1988 season . After a home loss to the Los Angeles Raiders that left the 49ers with a 6–5 record, the 49ers were in danger of missing the playoffs. Montana regained the starting position and led the 49ers to a 10–6 record and the NFC West division title. The 49ers earned a trip to Super Bowl XXIII when they defeated the Minnesota Vikings and the Chicago Bears in

9919-416: The playoffs on April 2, 2020, playoff-eligible teams increased from 12 teams to 14 teams, with six Wild Card playoff games being played instead of four and only two teams receiving first-round playoff byes instead of four. The preseason will be shortened from four games to three in seasons with 17 regular season games. The regular season active roster expanded to up to 55 players (from a 53-player limit), with

10028-409: The previous year, Montana performed well during the 1975 spring practice. Devine was so impressed that he later told his wife: "I'm gonna start Joe Montana in the final spring game." When she replied, "Who's Joe Montana?", Devine said: "He's the guy who's going to feed our family for the next few years." Devine did not feel Montana was ready to be the full-time starter in 1975; however, Montana played

10137-516: The provision of an Intranet or Extranet website where employees can view their current flexible benefit status and make changes to their package. Adoption of flexible benefits has grown considerably, with 62% of employers in a 2012 survey offering a flexible benefit package and a further 21% planning to do so in the future. This has coincided with increased employee access to the internet and studies suggesting that employee engagement can be boosted by their successful adoption. "Voluntary benefits"

10246-529: The regular season with a 10–6 record and finished first in the NFC West . In the divisional playoff game , they faced the Detroit Lions . Yet again, Montana demonstrated his ability to perform well in high-pressure situations. Despite being out-played in terms of total yardage, the 49ers trailed by just six points as the game neared its conclusion. With 1:23 remaining in regulation, the 49ers offense had

10355-484: The restrictions, ruling that the federal Norris-LaGuardia Act prevented courts from issuing injunctions in labor disputes. He urged both sides of the conflict to return to the bargaining table while in preparation for an anti-trust trial. In 1989, team owners unilaterally implemented a limited free agency system called "Plan B". This allowed teams to continue to impose first refusal and compensation restrictions on their top 37 players. The new system also allowed players at

10464-501: The salary cap over four-year periods. A new rookie salary system was implemented by the NFL to limit spending on first-round draft picks, but the savings were reallocated to veteran players. The 2011 CBA has no opt-out clause and a ten-year term set to expire after the 2020 season. NFL owners voted to approve the 2020–2030 CBA on February 20, 2020. The Board of Representatives for the NFL Players Association approved

10573-490: The second half when Montana led a fourth-quarter rally to put Notre Dame ahead 25–24 with 45 seconds remaining, only to see the Trojans win on a last-second field goal. On January 1, 1979, Notre Dame returned to the Cotton Bowl , this time against Houston . Montana's performance in what came to be known as the " Chicken Soup Game " is one of the most celebrated of his entire football career. In frigid, blustery conditions in

10682-423: The second quarter, Montana had to fight off hypothermia as his body temperature dropped to 96 °F (35.6 °C). When the second half began with Houston up 20–12, Montana stayed in the locker room, where Notre Dame medical staff gave him warmed intravenous fluids , covered him in blankets, and fed him chicken soup. Montana returned to the field late in the third quarter with Houston leading 34–12. Montana led

10791-428: The spring of 1993, making it the first agreement of its kind since 1987. The new CBA provided players with unlimited free agency after playing four years in the league, subject to an exception for one franchise player per club after first year of the new CBA. In return, the NFLPA agreed to a salary cap based upon an agreed percentage of revenues. The agreement had an immediate impact on player salaries, increasing wages for

10900-453: The start of the 1976 season, Montana separated his shoulder and was unable to compete that year. He applied for and was granted a medical redshirt waiver, earning him one more year of eligibility than other members of his scholarship class. When the 1977 season began, Montana was the third quarterback listed on the team's depth chart , behind Rusty Lisch and Gary Forystek. Notre Dame won their season opener and then lost to Ole Miss by

11009-495: The state level. However, ERISA does not generally apply to plans by governmental entities, churches for their employees, and some other situations. Under the Obamacare or ACA's Employer Shared Responsibility provisions, certain employers, known as applicable large employers are required to offer minimum essential coverage that is affordable to their full-time employees or else make the employer shared responsibility payment to

11118-406: The strike, to instead pursue a legal challenge to the free agency restrictions in court. In January 1988 Judge David Doty sided with the players in ruling that the clubs' continuance of the first refusal and compensation restrictions on free agents was not protected by the labor exemption to the antitrust laws. But in July 1988 Doty refused to grant an injunction which would have freed the players from

11227-400: The team and finished the year with a passer rating of 120.8. Young's performance in 1987 was strong enough that by the time the 1988 season began, a controversy was in place as to who should get more playing time as quarterback. Young appeared in 11 games that year and rumors surfaced claiming that Montana might be traded. Despite the competition for playing time, Montana received most of

11336-731: The team finished the regular season with a 13–3 record. Montana helped San Francisco win two of those games with fourth-quarter comebacks. The season was a precursor to one of Montana's most memorable moments as a professional. On January 10, 1982, San Francisco faced the Dallas Cowboys as three-point home underdogs at Candlestick Park in the NFC Championship Game . Dallas led 27–21 when San Francisco took possession with 4:54 left in regulation. The drive began on San Francisco's 11-yard line. Behind six successful Montana completions and four running plays, San Francisco moved

11445-727: The university. Montana spent his first two years on the high school football team as a backup. As a junior , Montana earned the job as the Ringgold Rams' starting quarterback. Montana held the role for the final two years of his high school career; after his senior year, Parade named him to their All-American team. During his junior year, in a game against Monessen High School, Montana completed 12 passes in 22 attempts, threw for 223 yards, and scored three passing touchdowns and one rushing touchdown. His performance garnered attention from college recruiters, particularly those from Notre Dame . Notre Dame eventually offered Montana

11554-531: Was negotiated in 1970 after the NFLPA merged with the American Football League Players Association. During negotiations over the new CBA, players went on strike in July 1970. The new agreement was reached after four days. The agreement increased minimum player salaries and altered the league's medical and pension programs. It also provided for impartial arbitration of injury grievances, which had previously been decided by

11663-578: Was no salary cap in 2010, free agency activity and overall expenditures on players declined, leading the NFLPA to file a collusion case, claiming that the owners had unlawfully agreed to reduce competition for free agents. After failing to make any progress in negotiations, both sides accepted mediation under the auspices of the Federal Mediation and Conciliation Service (FMCS) in February 2011. During mediation, players and owners agreed to extend

11772-515: Was so severe that Montana's doctors suggested that Montana retire . On September 15, 1986, the 49ers placed Montana on the injured reserve list ; however, he returned to the team on November 6 of that year. In his first game back from injury Montana passed for 270 yards and three touchdown passes in a 43–17 49ers victory against the St. Louis Cardinals . Montana appeared in just eight games that season, and threw more interceptions than touchdown passes for

11881-791: Was then the highest single-season passer rating in NFL history, a mark subsequently broken by Young in 1994, and later broken again by Peyton Manning of the Indianapolis Colts in 2004 and Aaron Rodgers in 2011 with the Packers . He also rushed for 227 yards and three touchdowns on the ground and earned the NFL Most Valuable Player Award . In a memorable comeback win in Week 4 against the Philadelphia Eagles , Montana threw four touchdown passes in

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