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Consolidated Appropriations Act Expands Employee Retention Credit

The Consolidated Appropriations Act, 2021, which became law on December 27, 2020, contains two provisions that extend and expand the employee retention credit for employers. ...more

Enforcing the $100,000 Coronavirus Related Distribution Limit on Multiple Plans in the Same Controlled Group

The $100,000 limit on coronavirus-related distributions (CVRD) under the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) is both an individual limit and a plan limit....more

CARES Act Brings Compensation, Benefits, and Payroll Tax Changes

With broad bipartisan support, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act or Act), signed into law by the president on March 27, provides a $2 trillion economic stimulus and contains numerous and...more

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