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New York State Issues New Guidance Clarifying Eligibility for COVID-19 Leave

On January 20, 2021, the New York State Department of Labor issued new guidance on the State’s COVID-19 leave law, which requires that employers provide up to fourteen days of job-protected leave to eligible employees who are...more

Stimulus Legislation Allows Temporary Changes to Health and Dependent Care Flexible Spending Account Plan Rules

On December 27, 2020, the latest of several COVID-19 relief packages became law, as part of the Consolidated Appropriations Act, 2021 (the “New Law”). One of the most notable benefits-related provisions in the New Law...more

SECURE Act Update: IRS Issues Guidance with Respect to Safe Harbor Plans

On December 9, 2020, the Internal Revenue Service (“IRS”) issued Notice 2020-86 which provides guidance relating to certain changes to the safe harbor rules that apply to 401(k) plans made by the Setting Every Community Up...more

SECURE Act Update: Nondiscrimination Testing Relief Related to Frozen or Closed Defined Benefit Plans and Changes to Permissible...

As part of our series of continuing updates on different aspects of The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”) and related legislation that may impact (or provide opportunities...more

SECURE ACT Update: Lifetime Income Illustrations

The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules. As part of our ongoing efforts to summarize key provisions of the SECURE Act that may...more

Amendments to the New York City Earned Safe and Sick Time Act

In April 2020, Governor Andrew Cuomo signed into law new paid sick/safe leave requirements for all New York State employers (the “State Law”). We provided a summary of the State Law in our previous client alert. On...more

SECURE ACT Update: Coverage and Plan Participation for Long-Term Part-Time Employees

Signed into law on December 20, 2019 as part of the Further Consolidated Appropriations Act, 2020, The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement...more

SECURE ACT Update: Changes to Safe Harbor Notice Rules, New Birth or Adoption Distributions, and Increased Penalties for Missed...

The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules. As described in our prior alert, certain provisions took effect immediately and were...more

Reminder to New York Employers: Sick-Leave Law Compliant Policy due September 30, 2020

As we mentioned in an earlier post, New York recently enacted a permanent sick leave policy requiring all employers in New York State, regardless of size, to provide sick leave to their employees. Although employers are not...more

DOL Issues Revised Regulations on COVID-19-Related Leave Under the FFCRA

The U.S. Department of Labor (“DOL”) has issued revised regulations regarding the availability of paid sick leave and expanded family and medical leave under the Families First Coronavirus Response Act (“FFCRA”). These...more

COVID-19 Update: IRS Issues Guidance on Coronavirus-Related Distributions and Plan Loans Under the CARES Act

The IRS recently issued IRS Notice 2020-50 (“Notice 2020-50”) which provides guidance for retirement plan sponsors and administrators, as well as to individuals, relating to the application of coronavirus-related...more

COVID-19 Update: New Retirement Plan Guidance on Electronic Notarization

COVID-19 has made traditional notarization, where the notary is in the same physical location as the signatory, a potentially hazardous and often undesirable requirement. Many states have reacted to this by permitting remote...more

COVID-19 Update: New Section 125 Cafeteria Plan Relief and Guidance

The Internal Revenue Service (“IRS”) recently issued Notice 2020-29 and Notice 2020-33 which allow employers to provide various new types of relief to employees participating in Section 125 cafeteria plans (including flexible...more

COVID-19 Update: Additional Relief from the DOL for Employers During the Pandemic Outbreak Period

On April 29, 2020, the Employee Benefit Security Administration (“EBSA”) of the Department of Labor (“DOL”) issued Disaster Relief Notice 2020-01 (“Notice 2020-01”), in response to the COVID-19 outbreak which was declared a...more

COVID-19 Update: IRS and DOL Extend COBRA and Other Benefit Plan Deadlines During the Pandemic Outbreak Period

On April 28, 2020, the Employee Benefits Security Administration, the Department of Labor, the Internal Revenue Service, and the Department of the Treasury (the “Agencies”) signed a joint notification of relief, which was...more

EEOC Issues Guidance on the Permissibility of Mandatory COVID-19 Testing in the Workplace

On April 23, 2020, the U.S. Equal Employment Opportunity Commission (“EEOC”) issued new guidance clarifying that employers may conduct mandatory testing of employees for COVID-19 before they enter the workplace so long as the...more

COVID-19 Update: Additional Guidance and Developments for Employers

As the COVID-19 pandemic and ensuing widespread shutdown of workplaces around the country continues (and for New Yorkers is expected to continue through at least May 15), government agencies have been busy issuing guidance...more

COVID-19: IRS Provides Additional Relief for Time-Sensitive Actions Relating to Employee Benefit Plans

Over the past few weeks, the Internal Revenue Service (“IRS”) has provided relief to taxpayers impacted by the COVID-19 pandemic, by extending the deadline for payment and filing of individual income tax returns from April...more

New York Statewide Paid Sick Leave is Here to Stay

Effective January 1, 2021, the majority of workers in New York will receive paid sick leave. On April 2, 2020, as part of New York’s budget approval process, the New York legislature and Governor Cuomo enacted a permanent...more

New York Court of Appeals Delivers News to Employers in Postmates Case: Couriers are Employees, Not Independent Contractors

The New York State Court of Appeals recently issued a decision in a closely-watched case that helps to clarify the landscape regarding independent contractors and employees in the gig economy. In In the Matter of the Claim...more

Documentation Requirements for COVID-19-Related Leave

As employees begin requesting leave under the recently-passed New York legislation providing COVID-19-related sick leave (the “New York Act”) and the Families First Coronavirus Response Act (the “FFCRA”), employers should...more

CARES Act: Unemployment Relief

On March 27, 2020, the President signed into law the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act” or the “Act”), a $2 trillion COVID-19 relief and stimulus package that offers extraordinary financial...more

CARES Act – Retirement Plan Provisions for Employers and Plan Administrators

The Coronavirus Aid, Relief, and Economic Security Act (H.R. 748), known as the CARES Act, was enacted today. This legislation contains several important provisions for employers and plan administrators regarding their...more

CARES Act Update – Employee Benefit Plans and Arrangements – Part 2

The Coronavirus Aid, Relief, and Economic Security Act (H.R. 748), known as the CARES Act, became law on March 27, 2020. This summary is the second part of our discussion of certain of the provisions of the CARES Act that can...more

Federal WARN and NYS Mini-WARN: Obligations for Employers in Light of COVID-19

As employers navigate the challenges of the COVID-19 public health crisis, many have been forced to consider difficult decisions about laying off and furloughing employees, or otherwise reducing employee work hours. In...more

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