DOL: New certification system for hiring permanent foreign workers; regulatory agenda; two FMLA opinion letters released IRS restricts the student exemption under FICA/FUTA Court invalidates application of FMLA regulation in joint-employer context     By Morgan D. Hodgson and David C. Kresin Notice:  This is a preprint of an article published in Employment Relations Today at Pages: 63-73 of Volume 32, Issue 1, Spring 2005 (© 2005 Wiley Periodicals, Inc., a Wiley Company) The published version of the article is available at the Employment Relations Today website. DOL's wage and hour division issues stream of opinion letters; Department of Homeland Security expands employment verification program     By Morgan D. Hodgson and David C. Kresin Notice:  This is a preprint of an article published in Employment Relations Today at Pages 77-89 of Volume 32, Issue 3, Autumn (Fall) 2005 (© 2005 Wiley Periodicals, Inc., a Wiley Company) The published version of the article is available at the Employment Relations Today website.