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Employee Benefits and Health Insurance Provisions Are Injected Into New COVID-Relief Legislation

The Consolidated Appropriations Act, 2021 (the “Act”) was signed by the President on December 27, 2020, to provide additional COVID-related relief.  The Act has a number of provisions that are relevant to retirement plans...more

IRS Continues to CARE(S) – Releases Notices on Required Minimum Distributions and Safe Harbor Contributions

The Internal Revenue Service released Notice 2020-51 on June 23, 2020, which provides additional Coronavirus related guidance relating to the waiver of 2020 required minimum distributions (RMDs) under certain defined...more

COVID-19 Coronavirus Business Impact: Care To Elaborate? – Interpretive Issues Under The CARES Act Compensation Limits

Companies receiving assistance under Title IV of the Coronavirus Aid Relief and Economic Security Act will be required to limit compensation payable to certain highly paid officers and employees. In general: - Officers and...more

Congress Formulates Retirement-Related and Executive Compensation Provisions for the COVID-19 Stimulus Bill

The Senate yesterday, March 25, 2020, passed by a vote of 96-0 the stimulus bill known as the Coronavirus Aid, Relief and Economic Security Act (the “Act”), which awaits the President's signature. It has been reported that...more

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