Delta Airlines made headlines this month by announcing that it will charge employees on its group health plan a $200 surcharge for failure to receive the COVID-19 vaccination. Although there is potential for conflict with a...more
President Biden signed The American Rescue Plan Act of 2021 (“ARPA”) into law on March 11, 2021, adding new employee benefits relief and providing extensions of prior COVID-19 relief. In our prior Alert[1] we discussed ARPA’s...more
3/23/2021
/ Affordable Care Act ,
American Rescue Plan Act of 2021 ,
Coronavirus/COVID-19 ,
Dependent Care ,
EFMLA ,
Employee Benefits ,
Employee Retention ,
Families First Coronavirus Response Act (FFCRA) ,
Paid Sick Leave ,
Pensions ,
Relief Measures ,
Sick Leave ,
Tax Credits
At the last minute, certain suspended COBRA, HIPAA and claims procedure deadlines that were set to expire on February 28, 2021 have been further extended. As we discussed last year the Department of Labor (DOL) and Internal...more
The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on Dec. 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year have...more
The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on Dec. 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year have...more
The Consolidated Appropriations Act, 2021, H.R. 133 (the “CAA”) signed into law by the President on December 27, 2020 and a variety of IRS guidance issued in the first week of 2021 mean that employers entering the new year...more
The IRS has issued guidance (IRS Notice 2020-65) implementing the Executive Order issued in early August by the President that directs that employees be allowed to delay their payment of certain payroll tax obligations during...more
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) permitted coronavirus-related distributions (CRDs) from qualified retirement plans (employer plans) and individual retirement accounts and similar accounts...more
The IRS has issued Notices 2020-29 and 2020-33 (“Notices”) to give employers with Section 125 cafeteria plans, including health and dependent care spending accounts (FSAs), new flexibility to allow mid-year changes and...more
The Department of Labor (DOL) and Internal Revenue Service (IRS) issued guidance at the end of April intended to extend deadlines and recognize the difficulties of employee benefit plan compliance during the public health...more
On Tuesday, April 21, 2020, the Senate approved $310 billion in additional funding for the Payroll Protection Program (the “PPP”). This increases the PPP’s original funding cap, which ran out last week. The House is expected...more
Note: This alert concerns legislation and related agency guidance issued in the last several days regarding urgent government financial assistance relating to the COVID-19 pandemic.
On March 27, 2020, Congress Enacted the...more
The Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act), enacted on March 27, 2020, contains a number of provisions which directly impact tax-qualified retirement plans of non-governmental employers, which we...more
Following nearly a week of intense negotiations, the Senate passed the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act” or the “Act”) on March 25, and the House passed the Act and the President signed the...more
The Families First Coronavirus Response Act Notice is now available for employers. Each covered employer subject to the emergency leave provisions under the FFCRA must post the notice in a conspicuous place on the work...more
The “Families First Coronavirus Response Act (“HR 6201”), signed by President Trump on March 18, 2020, includes the following rules that impact employers’ group health plans and employer costs incurred in providing group...more