In the period following natural disasters such as Hurricanes Harvey and Irma, employer plan sponsors will be faced with any number of hardship-related employee benefit plan administration issues. Many of these involve critical questions for employees and employers, such as whether and/or how health coverage continues if an employer is closed or employees are otherwise unable to come to work, and meeting required plan-related deadlines. While many issues need to be considered on a case-by-case basis depending on the employer’s plan and the situation, the IRS and other regulatory agencies have provided helpful guidance in some areas, including issues relating to retirement plans and leave donation programs.