October 1 marks the beginning of the fiscal year 2014 and the date when approved new cap H-1B petitions become effective. Employers are reminded that October 1 is the last day to reverify Forms I-9 for employees who switched their status from F-1 (Academic Student) to H-1B (Person in Specialty Occupation) and who have been working pursuant to a “cap-gap” extension. A cap-gap extension allows F-1 students with pending timely-filed H-1B petitions to continue working through September 30 until the H-1B status is activated. On October 1, employers must reverify employment authorization of such employees by completing section 3 of Form I-9. Employers can review Handbook for Employers for additional guidance for completing Form I-9. The most recent Form I-9 version is available online on the USCIS website.