News & Analysis as of

Carry-Over Basis Coronavirus/COVID-19

Laner Muchin, Ltd.

IRS Clarifies Taxation for Dependent Care Programs for 2021 and 2022

Laner Muchin, Ltd. on

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

Ogletree, Deakins, Nash, Smoak & Stewart,...

COVID-19 Cafeteria Plan Relief: IRS Clears the Mud

The Consolidated Appropriations Act, 2021 (CAA) contained temporary relief measures aimed at addressing unused contributions to health flexible spending accounts (FSA) and dependent care assistance programs (DCAP). On...more

Bradley Arant Boult Cummings LLP

Top 20 Takeaways from Notice 2021-15 for Employers with Cafeteria Plans

In Notice 2021-15, the IRS provides many answers to questions regarding the temporary special rules introduced as part of the Consolidated Appropriations Act, 2021 (CAA) for health flexible spending accounts (health FSAs) and...more

McCarter & English, LLP

Employee Benefits Provisions Of The Consolidated Appropriations Act, 2021

The Consolidated Appropriations Act, 2021 (the “Act”) was signed into law by the president on December 27, 2020. The Act, comprised of several pieces of legislation, contains a number of employee benefits-related provisions,...more

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