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IRS Extends Deadlines for Adopting CARES Act Amendments for Retirement Plans

On September 26, 2022, the Internal Revenue Service issued IRS Notice 2022-45, which extends the deadline for amending retirement plans to reflect certain optional and required changes under the Coronavirus Aid, Relief, and...more

IRS Notice 2022-33 Extends Retirement Plan Amendment Deadlines

On August 3, 2022, the Internal Revenue Service issued IRS Notice 2022-33, which extends the deadline for amending certain plans with the applicable requirements of the Setting Every Community Up for Retirement Enhancement...more

Group Health Plans Must Pay For Over-The-Counter At-Home COVID-19 Tests

Beginning January 15, 2022, and continuing throughout the duration of the public health emergency, group health plans and insurers are required to cover over-the-counter (OTC) at-home COVID-19 ‎tests (OTC Tests), including...more

IRS Extends Due Date for Contributions to Defined Benefit Plans to January 4, 2021

The Internal Revenue Service recently announced that it will treat contributions to single-employer defined benefit pension plans, previously extended to January 1, 2021 by the CARES Act, as timely if made no later than...more

IRS Issues Helpful Guidance for Coronavirus-Related Distributions and Loans from Retirement Plans Under The Cares Act

The Internal Revenue Service (IRS) recently issued Notice 2020-50 which provides helpful guidance for plan sponsors and plan participants who wish to take advantage of the enhanced distribution and loan provisions under the...more

Retirement Plan Loans and COVID-19: U.S. Department of Labor Fiduciary Relief and IRS Notice Allowing Short-Term Delay of Plan...

As we discussed in our recent article, the Coronavirus Aid, Relief and Economic Security Act (“CARES Act”) temporarily increases the permissible loan amount for loans taken by qualified individuals between March 27, 2020 and...more

Hang on to Those Pharmacy Receipts: The CARES Act Changes OTC Rules for FSAs, HSAs, and HRAs

The Coronavirus Aid, Relief and Economic Security Act (CARES Act), which was signed into law by President Trump on March 27, 2020, authorizes more than $2 trillion of economic relief for individuals, businesses and industries...more

CARES Act Guide: Overview of Key Employee Benefits Provisions

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act or the “CARES Act”, into law. The CARES Act will provide significant financial relief to individuals and small businesses,...more

3/30/2020  /  CARES Act , Coronavirus/COVID-19

CARES Act Guide: Overview of Executive Compensation Limits

On March 27, 2020, President Trump signed the Coronavirus Aid, Relief, and Economic Security Act or the “CARES Act”, into law. The CARES Act will provide significant financial relief to individuals and small businesses,...more

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