Pub. 5 2015 Issue 4

9 update consistent with changing laws and practices. There are a few considerations about which dealerships should be mindful when preparing an employee handbook. Some of these are addressed below. First, an employer should avoid making the handbook too comprehensive, that is, attempting to “leave no stone unturned” by covering every conceivable circumstance. Handbooks cannot address every possible condition or problem that could arise in the dealership operations. As a general rule, the handbook should address benefits, ex- pectations and performance requirements and employment policies, including those required by law. When listing violations of company policy, it is prudent to include language indicating the list is illustrative, not exhaustive. Furthermore, the hand- book should contain language reserving the employer’s right to make changes, deletions or amendments unilaterally and without notice. ©2015 CliftonLarsonAllen LLP Todd Davis | 217-431-4650 Chris Beaulieu | 630-954-8154 CLAconnect.com/dealerships FIND OPPORTUNITY Tune up your tax plan with professionals who aren’t afraid to get their hands dirty. Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. WEALTH ADVISORY | OUTSOURCING AUDIT, TAX, AND CONSULTING  Handbook — continued on page 10