On April 10, 2023, President Biden signed a resolution ending the COVID-19 National Emergency. As we had previously reported, the National Emergency originally was scheduled to end on May 11, 2023 – at the same time as the...more
President Biden recently announced his intention to end the COVID-19 National Emergency and Public Health Emergency effective May 11, 2023. As we previously discussed here, those emergency declarations had significant impacts...more
While many in the U.S. have attempted to resume a sense of normalcy despite the ongoing COVID-19 pandemic, for employer-sponsored health plans, special “emergency” pandemic rules and extensions remain in effect. As previously...more
As we previously reported in 2020, the IRS granted temporary relief from the physical presence requirement under regulations governing participant elections and spousal consents for certain retirement plans. Generally, those...more
The IRS recently issued Notice 2021-26, which provides guidance related to certain pandemic relief provisions including carry-overs and extended grace periods which impact dependent care assistance programs (DCAPs) provided...more
As we previously reported, the recently enacted American Rescue Plan Act of 2021 (ARPA) includes a six-month COBRA premium subsidy whereby the federal government subsidizes 100% of the COBRA premium during the period of April...more
5/26/2021
/ American Rescue Plan Act of 2021 ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Employee Retirement Income Security Act (ERISA) ,
Health Insurance ,
IRS ,
New Guidance ,
Premium Subsidies ,
Premiums ,
Relief Measures ,
Tax Credits
As we previously reported, the recently enacted American Rescue Plan Act of 2021 (ARPA) includes a six-month COBRA premium subsidy whereby the federal government subsidizes 100% of the COBRA premium during the period of April...more
4/13/2021
/ American Rescue Plan Act of 2021 ,
Benefit Plan Sponsors ,
Biden Administration ,
COBRA ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Employer Group Health Plans ,
Health Insurance ,
Notice Requirements ,
Premium Subsidies ,
Relief Measures
We recently highlighted the employee benefits provisions that accompanied the latest COVID-19 relief law as part of our summary of that Act. This article addresses some of the other recent employee benefits-related changes...more
1/12/2021
/ Americans with Disabilities Act (ADA) ,
CARES Act ,
Comment Period ,
Coronavirus/COVID-19 ,
Employee Benefits ,
Employer Responsibilities ,
Equal Employment Opportunity Commission (EEOC) ,
GINA ,
Health Insurance Portability and Accountability Act (HIPAA) ,
Retirement Plan ,
SECURE Act
On December 27, 2020, the President signed a bill passed by Congress providing additional COVID-19 related relief and stimulus. The key provisions impacting employers and current and former employees are summarized below,...more
1/4/2021
/ CARES Act ,
Coronavirus/COVID-19 ,
Department of Labor (DOL) ,
Economic Injury Disaster Loans ,
Emergency Sick Leave Laws ,
Families First Coronavirus Response Act (FFCRA) ,
Financial Stimulus ,
IRS ,
Paid Leave ,
Paycheck Protection Program (PPP) ,
Relief Measures ,
Sick Leave ,
Tax Credits ,
Time Extensions ,
Unemployment Benefits
On August 8, 2020, President Trump issued an Executive Order to the Secretary of Treasury directing the Department to defer the obligation of employers to withhold, deposit, and pay the employee share of Social Security...more
In IRS Notice 2020-42, and in light of current social distancing rules, the IRS recently granted temporary relief from the physical presence requirement under regulations governing participant elections. Generally, those...more
The Internal Revenue Service (IRS) recently issued Notice 2020-29 and Notice 2020-33 to provide relief for employees participating in a Section 125 cafeteria plan. Although temporary, the changes will provide employees...more
On Friday, April 10, 2020, the U.S. Department of Labor (DOL) issued corrections to its temporary regulations interpreting the Families First Coronavirus Response Act (FFCRA). Importantly, the DOL clarified the...more
As employers grapple with the many issues related to responding to the impact of the COVID-19 pandemic on their businesses and employees, employee benefit issues can sometimes fall through the cracks. The information below is...more
This article was originally published on March 18, 2020 and has been updated in light of FFCRA developments as of March 26, 2020, March 27, 2020 and March 30, 2020. The updates to the original article are summarized...more
This article was originally published on March 18, 2020 and has been updated in light of FFCRA developments as of March 26, 2020, March 27, 2020 and March 29, 2020. The updates to the original article are summarized...more
On March 18, 2020, the President signed the Families First Coronavirus Response Act (“FFCRA”) into law, after its passage in the U.S. Senate. The bill was first passed in the U.S. House of Representatives on March 13, 2020...more
Near midnight last Friday, the U.S. House of Representative passed HB 6201, known as the Families First Coronavirus Response Act (the “Proposed FFCRA”), which we previously summarized. Yesterday, on March 16, 2020, the House...more
3/18/2020
/ Coronavirus/COVID-19 ,
Emergency Management Plans ,
Exemptions ,
Family and Medical Leave Act (FMLA) ,
First Responders ,
Health Care Providers ,
Paid Leave ,
Sick Leave ,
Small Business ,
Unpaid Leave ,
Wage and Hour