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American Rescue Plan Act’s COBRA Premium Assistance – A New Ball Game and New Rules

The Internal Revenue Service has provided additional guidance on the the American Rescue Plan Act’s COBRA premium assistance. Greta Cowart summarizes the top 10 takeaways of Notice 2021-31 specifically related to group health...more

American Rescue Plan Act and Changes to Dependent Care

The American Rescue Plan Act (the “Relief Act”) expands dependent care assistance tax credits to 50% from 35% and increases the dollar limitation. While this is an individual income tax question, employers offering dependent...more

American Rescue Plan Act and the COBRA Subsidy – Déjà Vu All Over Again

In the American Rescue Plan Act (the “Relief Act”), a subsidy for the payment of COBRA premiums was added for the period beginning on April 1, 2021, through September 30, 2021. Unlike previous COBRA premium subsidies, this...more

Multiemployer Pension Plan Changes in the American Rescue Plan Act

As companies of all types and sizes continue to deal with the potential legal implications of the COVID-19 pandemic for their businesses, Jackson Walker provides insights and resources on the COVID-19 Legal Resources &...more

Coronavirus Relief Guidance Continues to Cascade Out

The Coronavirus Aid, Relief And Economic Security (CARES) Act and the Setting Every Community Up for Retirement Enhancement (SECURE) Act both made changes to required minimum distribution rules. The SECURE Act changes the age...more

Additional Clarity for Employers and Retirement Plan Administrators on Coronavirus Relief Under the CARES Act

After the CARES Act was enacted, plan administrators had questions regarding how to determine if a participant is eligible to receive a Coronavirus distribution, Coronavirus loan, or delay of loan payments because a...more

Coronavirus Recovery and Relief Guidance on Employee Benefit Plans

As employers start to think about asking their employees to return to work, in addition to all of the employment law issues, there are also employee benefit plan considerations. Employers need to consider all their benefit...more

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