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Program Details
2026-10-02 14:30:00
Over 1,000+ webinars
Course Overview
2026-10-02 14:30:00
2h CLE Credits
Intermediate
2
This session covers the mechanics of reporting qualified overtime compensation in Box 12 using Code TT on the 2026 W-2, as required by the One Big Beautiful Bill Act (OBBBA), P.L. 119-21, and IRC § 225. Attorneys will learn how to isolate the FLSA-mandated overtime premium from total overtime pay, identify which employees and payments are excluded from qualified overtime status, and assess employer exposure under IRC §§ 6721 and 6722 for incorrect or missing Code TT reporting. Attendees will leave with a working understanding of the calculation methodologies, payroll system readiness requirements, and the compliance gap left by the expiration of 2025 transition relief under IRS Notice 2025-62.
Lisa “Lee” A. Schreter
Pierre-Joseph NoebesThis session teaches attorneys how to structure a legally privileged payroll audit to identify and remediate regular-rate-of-pay errors before the W-2 filing deadline, including the new OBBBA-driven cascade problem linking incorrect regular rates to misstated qualified overtime deductions. Attorneys will learn the structural requirements for maintaining attorney-client privilege and work-product protection over payroll audits, the mechanics of the DOL’s relaunched PAID program, and the step-by-step remediation sequence for correcting errors before they become W-2c obligations or litigation targets. Attendees will leave with a practical framework for advising employers on privilege structuring, PAID program eligibility, and documented good-faith defenses under 29 U.S.C. § 260.
Lisa “Lee” A. Schreter
Pierre-Joseph Noebes
Littler Mendelson, PC

Littler Mendelson, PC

Littler Mendelson, PC
Lisa “Lee” A. Schreter is a nationally recognized expert who specializes in representing employers in complex class and collective actions involving discrimination, child labor, overtime and other wage-related claims. She also assists employers in developing forward-thinking compliance measures that reduce wage and hour disputes and other employment-related issues.

Littler Mendelson, PC
Pierre-Joseph Noebes practices in the Atlanta office of Littler Mendelson, PC, where he represents and counsels employers in a broad range of employment matters arising under federal and state law. A 2017 graduate of Georgia State University College of Law, he came to management-side practice after clerking for an administrative law judge at the Equal Employment Opportunity Commission.

Littler Mendelson, PC
Lisa “Lee” A. Schreter is a nationally recognized expert who specializes in representing employers in complex class and collective actions involving discrimination, child labor, overtime and other wage-related claims. She also assists employers in developing forward-thinking compliance measures that reduce wage and hour disputes and other employment-related issues.

Littler Mendelson, PC
Pierre-Joseph Noebes practices in the Atlanta office of Littler Mendelson, PC, where he represents and counsels employers in a broad range of employment matters arising under federal and state law. A 2017 graduate of Georgia State University College of Law, he came to management-side practice after clerking for an administrative law judge at the Equal Employment Opportunity Commission.
Requirements
The Alabama State Bar MCLE Commission requires attorneys to complete 12 credits, including 1 ethics, by December 31 of each year. All credits must be reported by February 15 of the following year. A maximum of 12 credits, including 1 ethics credit, may be carried over for 1 year only.
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