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DOL Releases Guidance and Model Notices for New COBRA Premium Subsidy

A COBRA subsidy program was enacted in March 2021 under the American Rescue Plan Act (ARPA). On April 7, 2021, the U.S. Department of Labor (DOL) released guidance and model notices on an information…...more

COBRA Premium Subsidy Under the American Rescue Plan Act

The recently signed American Rescue Plan Act (ARPA) will have a major impact during the next six months on employers' obligations and considerations in administering COBRA health insurance benefits. Subtitle F of ARPA –...more

Congress Expands Covered Employee Limits in Section 162(m) Through American Rescue Plan Act

President Joe Biden on March 11, 2021, signed the American Rescue Plan Act of 2021 (ARPA), a $1.9 trillion conglomerate of COVID-19 relief, funding and tax legislation. While numerous other provisions of ARPA have received...more

IRS Offers Guidance on Extended Rollover Relief, Mid-Year Safe Harbor Suspension During COVID-19

The Internal Revenue Service (IRS) has issued guidance to clarify the impact of Section 2203 of the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) on the rules for required minimum distributions (RMDs) and...more

IRS Offers Greater Flexibility for Section 125 Cafeteria Plans in Response to COVID-19 Pandemic

The Internal Revenue Service (IRS) issued Notice 2020-29 and Notice 2020-33 on May 12, 2020, to provide relief from the COVID-19 pandemic (COVID-19) for taxpayers participating in Section 125 cafeteria plans. The provisions...more

Implications for Retirement Plans Under the CARES Act

Congress has completed three rounds of legislation in response to the COVID-19 pandemic and resulting economic crisis. The first round, which included an $8.3 billion supplemental appropriation, was signed into law on March...more

Thinking Ahead: Retirement Plan Options to Consider During COVID-19 Outbreak

Because of the international health crisis caused by the coronavirus (COVID-19), retirement plan sponsors, and the compensation professionals and retirement plan administrators that advise plan sponsors, are in unchartered...more

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