The Internal Revenue Service (IRS) has announced that beginning June 1, 2023, it will accept determination letter applications for individually designed 403(b) retirement plans. As background, 403(b) plans are a distinct type...more
We understand a former general counsel of the Equal Employment Opportunity Commission (EEOC or Commission), Sharon Fast Gustafson, recently sent a form letter to various employers alleging that providing abortion-related...more
In Walsh v. Alight Solutions, LLC, — F.4th —, 2022 WL 3334450 (7th Cir. Aug. 12, 2022), the Seventh Circuit affirmed a district court order requiring Alight Solutions to produce documents in response to a Department of Labor...more
On January 10, 2022, the Departments of Health and Human Services, Labor and Treasury issued guidance addressing a group health plan’s obligation to cover the cost of over-the-counter, at-home COVID-19 tests starting January...more
As the end of year approaches, now is the time for safe harbor 401(k) plan sponsors to prepare their annual safe harbor notices.
401(k) Plans that satisfy nondiscrimination testing via the employer contribution safe...more
On May 18, 2021, the IRS released Notice 2021-31, a lengthy series of FAQs clarifying many aspects of the new COBRA subsidy made available under the American Rescue Plan Act of 2021 (ARPA). The FAQs address many of the issues...more
5/26/2021
/ American Rescue Plan Act of 2021 ,
Beneficiaries ,
COBRA ,
Coronavirus/COVID-19 ,
Covered Employees ,
Department of Labor (DOL) ,
Eligibility ,
Employee Benefits ,
Employer Group Health Plans ,
IRS ,
Premium Subsidies ,
Time Extensions
The American Rescue Plan Act of 2021 (ARPA), which was signed into law by President Biden on March 11, 2021, includes COBRA subsidy provisions that are significant – both for the individuals who will become eligible for COBRA...more
3/16/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Employer Group Health Plans ,
Employer Liability Issues ,
Health and Welfare Plans ,
Health Insurance ,
New Legislation ,
Notice Requirements ,
Relief Measures
In Notice 2020-76 (Notice), the IRS extended the deadline from January 31, 2021, to March 2, 2021, for furnishing Forms 1095-B and 1095-C to individuals for reporting year 2020. Note that the Notice does not extend the...more
On June 29, 2020, the IRS issued Notice 2020-52 addressing mid-year reductions and suspensions of contributions to Safe Harbor 401(k) and 403(b) plans. In response to the COVID-19 pandemic, the Notice provides some temporary...more
As government authorities look to implement business reopening measures, employers are now planning to move employees back into the workplace as state and local stay-at-home orders expire and other COVID-19 business...more
6/4/2020
/ Collective Bargaining Agreements (CBA) ,
Coronavirus/COVID-19 ,
Employer Liability Issues ,
Employer Responsibilities ,
NLRA ,
NLRB ,
Personal Protective Equipment ,
Policies and Procedures ,
Re-Opening Guidelines ,
Return-to-Work Agreements ,
Workplace Safety
As noted in our May 1 blog post, the Employee Benefits Security Administration, Department of Labor (DOL), Internal Revenue Service (IRS) and Department of Treasury (the Agencies) issued guidance (the Extension Guidance)...more
As most of the nation continues under lockdown due to the COVID-19 pandemic, we have received inquiries about ways employers can provide additional benefits to employees during this unprecedented time.
On March 13, 2020, the...more
Following days of protracted negotiations, Congress is heading toward enacting a $2 trillion measure to respond to the coronavirus pandemic. Anticipated to clear the House of Representatives on Friday and be promptly signed...more