The fourth quarter is an important time for employers for a number of reasons. There are payroll schedule adjustments for holidays, bonus payrolls, year-end adjustments to accommodate fringe benefits, audits of employee data in preparation for W-2s, benefits plan reviews and open enrollment, and so much more. This year, adding to the usual hubbub, are executive and legislative changes for 2016, both enacted and proposed, that employers need to have on their radar now.