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In sub-regulatory guidance, the Department of Labor has indicated that pro-rated rewards are permissible in some circumstances as long as the plan gives participants the opportunity to enroll in the smoking cessation program at the beginning of the plan year (e.g., during annual enrollment).[i] The plan sponsors in the two cases at issue have taken the position that they are not required to refund the surcharge collected to date, but instead only must allow these individuals to pay the non-smoker premium prospectively for the rest of the plan year

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Key Takeaways on Recordkeeping for California Tobacco Retailers The recent OTA decisions highlight two important aspects of your duty as a tobacco retailer to retain copies of your purchase invoices for the purpose of a CDTFA inspection

Mapacho is a really rich flavour with a slight sweetness when you exhale

Choose the Right Brand Some brands are consistently more affordable while still offering a reliable smoking experience