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CARES Act Gets Needed Expansion and Clarification

The IRS has significantly expanded the categories of "qualified individuals" who can receive distributions and loans with favorable tax treatment to include individuals who have suffered a pay cut and those whose spouses and...more

IRS Provides Further Guidance on Deferring Employment Taxes Under CARES Act

As we discussed in a previous advisory, the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) permits employers and certain self-employed individuals to delay payment of the employer's share of Social Security...more

Checklist for What Employers Should Know About Employee Benefits in Response to COVID-19

As COVID-19 expands across the nation, so too is the number of laws aimed at addressing the pandemic, some with particular respect to employee benefits. As a result, employers are taking stock of their situation and examining...more

The CARES Act: Summary of Key Provisions Affecting Employee Benefit Plans

This advisory summarizes key provisions in the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) applying to employee benefit plans. We provide a summary of key items and more detailed FAQs relating to...more

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