On December 27, 2020, President Trump signed into law the Consolidated Appropriations Act, 2021 (the CAA), a second stimulus package and the most recent of several major pieces of legislation to be enacted since the start of the COVID-19 pandemic last March. Many of the provisions in the CAA extend or clarify relief provided in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) and the Families First Coronavirus Response Act (FFCRA) enacted earlier this year. The following is a general overview of key provisions of the CAA as it relates to employee benefits. Please note that this is a new law and agency guidance is likely to be issued over the next year or so, therefore you may wish to seek advice of counsel with respect to these issues.