On June 29, 2020, the IRS released additional guidance to help employers cope with the financial strain of the COVID-19 pandemic. This time, in Notice 2020-52, the IRS has clarified, and in some cases temporarily relaxed,...more
Liberalized Rules Apply Only if Plan Sponsor Chooses to Adopt Them - This Alert explains the way that Congress, in the CARES Act, increased the ability of employees who have been negatively affected by the COVID-19 pandemic...more