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End of the COVID-19 Emergency – Impact on Employee Benefit Plans

On March 29, 2023, the Departments of Labor (“DOL”), Health and Human Services (“HHS”), and Treasury (the “Departments”) published FAQs Part 58 on the Families First Coronavirus Response Act (“FFCRA”), the Coronavirus Aid,...more

Benefits Briefs in the Time of COVID-19, Part 4: Reimbursement of Over-the-Counter Medications

Congress has reversed course and amended the Internal Revenue Code (“Code”) to provide that a health flexible spending account (“health FSA”), health savings account (“HSA”) and health reimbursement account (“HRA”) may...more

Benefits Briefs in the Time of COVID-19, Part 2: Temporary Expansion of Educational Assistance Programs to Cover Employees’...

The CARES Act gives employers a way to pay employees’ student loan debt on a pre-tax basis during a portion of 2020 through an educational assistance program under Section 127 of the Internal Revenue Code (“Code”)....more

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