The Internal Revenue Service (IRS) has published Notice 2021-26 to provide answers regarding the taxability of benefits received in 2021 and 2022 under a dependent care assistance program (DCAP) that permits carryovers or...more
The American Rescue Plan Act of 2021 (ARPA) was signed into law March 11, 2021. Particularly relevant to employers are its provisions regarding premium subsidies and additional enrollment rights for certain individuals in...more
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
On February 18, 2021, the Internal Revenue Service (IRS) issued clarifying guidance on the temporary special rules for health flexible spending arrangements (FSAs) and dependent care assistance programs (DCAPs) under Internal...more
The California Legislature and Governor Newsom have passed a sizable list of new laws governing the workplace in 2020. Employers are, once again, advised to evaluate their workplace rules and practices to insure they keep...more