In the second quarter of 2020, we have seen employers faced with continued challenges as they manage the impact of the COVID-19 pandemic on their businesses and begin the process of returning to normal operations. The flurry of regulatory guidance from governmental agencies responsible for employee benefit plan oversight that began earlier this year in response to the COVID-19 pandemic and the Families First Coronavirus Response Act (“FFCRA”) and Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) also has continued unabated. In addition, the Department of Labor and the Internal Revenue Service have also been busy releasing guidance unrelated to COVID-19.

In this newsletter, we have provided summaries of five of these items – three related to COVID-19 and the fifth summarizing the Department of Labor’s (“DOL”) final electronic disclosure rule. In addition to these longer summaries, we have also included short notes describing the additional guidance that has been released.