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New Developments: Clarification On Extensions Of Benefit Deadlines

On February 26, 2021, the Department of Labor, the Treasury Department and Internal Revenue Service issued clarifying guidance regarding COVID-19-related deadline extensions under the Internal Revenue Code, ERISA, COBRA and...more

New IRS Guidance Expands Flexibility For Cafeteria Plans In Response To COVID-19

On May 12, 2020, the Internal Revenue Service (IRS) released new COVID-19 guidance (Notice 2020-29 and Notice 2020-33), providing both temporary and permanent flexibility to Internal Revenue Code section 125 cafeteria...more

New Rules Provide For Extensions Of Benefit Plan Compliance Deadlines

On April 29, 2020, the Employee Benefits Security Administration (EBSA), Department of Labor (DOL), Internal Revenue Service, and the Department of the Treasury (the Agencies) issued a final rule (Rule) regarding the...more

FAQ: Employee Retention Credit For Employers Under CARES Act

Eligible employers may take an immediate and refundable credit against the employer portion of their Social Security payroll tax equal to 50% of qualified wages. Below, we have summarized key information business owners need...more

FAQ: Paycheck Protection Program Loan Forgiveness

A loan recipient under the Paycheck Protection Program (PPP) may be eligible for loan forgiveness on a portion of its PPP loan. Below, we have summarized key information business owners need in the form of Frequently Asked...more

The Complex Interplay Between FFCRA And The CARES Act

Today, the Families First Coronavirus Response Act (FFCRA) goes into effect, requiring employers with under 500 employees to provide emergency sick time and family leave pay to employees who cannot work or telework due to a...more

The CARES Act: Key Changes Affecting Retirement Plan Sponsors

On Friday, March 27, President Trump signed into law an updated version of a congressional response to the COVID-19 pandemic, entitled the Coronavirus Aid, Relief, and Economic Security Act (the “Act”). The Act includes...more

COVID-19-Related Issues For 401(k) Plan Sponsors

The current COVID-19 public health crisis raises important issues in connection with 401(k) retirement plans that plan sponsored need to consider carefully. Below, we have outlined some of the issues that might arise from the...more

Key Employee Benefits And Compensation Issues To Consider During The COVID-19 Pandemic

The novel coronavirus (COVID-19) pandemic raises many employee benefit and compensation considerations for employers. In this alert, we examine key issues relating to COVID-19 and provide suggested strategies for employers to...more

IRS Issues Press Release Regarding Tax Credit and Related Issues On Families First Coronavirus Response Act

The joint press release on March 20, 2020 from the IRS and the DOL foreshadows several important pieces of guidance that the agencies intend to release this week. The following summarizes what the agencies intend to include...more

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