News & Analysis as of August 30, 2025

Employee Benefits

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Read guidance, analysis, and updates on the myriad issues arising from the global response to the COVID-19 pandemic. Updated hourly every day, the insights published here are written by leading lawyers and law firms helping to make sense of insurance, employment, tax, securities, M&A, risk management, and every other consideration touched by this crisis. Follow the channel for a daily email brief of the latest and best updates. less -

“Big, Beautiful Bill”: Federal Tax Bill Would Restrict the Employee Retention Credit

McDermott Will & Schulte on 5/21/2025

A sweeping federal tax bill that is currently under consideration in the US House of Representatives contains provisions that would significantly change the administration and enforcement of the Employee Retention Credit...more

Code Section 139 Relief Period Scheduled to End: What Employers Need to Know

Morgan Lewis - ML Benefits on 3/2/2023

As the Code Section 139 relief period is scheduled to end soon along with the end of the COVID-19 national emergency, employers that assisted employees with personal expenses attributable to the COVID-19 pandemic should...more

WFH - work from home or work from "home?"

Mintz on 12/9/2022

The global pandemic fostered a huge uptick in remote work as many companies were required to shut their physical offices for months. For many office employees, remote work meant finding any space to set up a laptop, be it a...more

Weekly IRS Roundup August 22 – August 26, 2022

McDermott Will & Schulte on 8/30/2022

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of August 22, 2022 – August 26, 2022....more

Weekly IRS Roundup March 20 – March 26, 2022

McDermott Will & Schulte on 3/29/2022

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of March 20, 2022 – March 26, 2022... March 21, 2022: The IRS issued Revenue Ruling 2022-07,...more

IRS FAQs: A Potential Shield for Taxpayers—Not a Sword for the Service

Morgan Lewis on 10/21/2021

The IRS recently issued guidance on the utility of and weight to be afforded informal “frequently asked questions” (FAQs) published on its website—clarifications that became necessary given the IRS’s heavy reliance on FAQs as...more

Overview of the Impact of the Consolidated Appropriations Act on Employee Benefit Plans, Programs and Arrangements

Mintz - Employment Viewpoints on 1/15/2021

Recently enacted H.R. 133, the Consolidated Appropriations Act, 2021 (“the Act”), is a massive, 5,593-page piece of legislation that includes appropriations for the U.S. government for the upcoming fiscal year and funding for...more

Consolidated Appropriations Act, 2021 Changes to Qualified Retirement Plans and Certain Fringe Benefits

Jackson Walker on 1/12/2021

Employee Fringe Benefit Changes - Student Loan Repayment - The Consolidated Appropriations Act, 2021 (the “Act”) extended the period during which an employer may pay a portion of a student’s loan under an educational...more

What Employers Need To Know About Latest Federal COVID-19 Stimulus Package

Fisher Phillips on 12/23/2020

Federal lawmakers agreed to a second round of stimulus legislation late last night, sending a nearly 6,000-page bill to President Trump for his expected signature. The proposal allocates $900 billion in economic relief to...more

COVID-19 Telecommuting Tax and Leave Issues for Employers

Mintz - Employment Viewpoints on 10/20/2020

Months into the COVID-19 pandemic, many employer telecommuting arrangements remain in place, with several large corporations opting to extend these arrangements well into 2021. The benefits of such arrangements have been...more

Possible Options for Participant Relief Under Section 409A Plans in the Time of Coronavirus

Groom Law Group, Chartered on 9/23/2020

The coronavirus pandemic has caused widespread economic uncertainty and unanticipated liquidity issues for a wide range of individuals, including plan participants of nonqualified deferred compensation plans. In these...more

How to Free Up Access to Employer Assets and/or Ease Employee Access to Vested Benefits During COVID-19

Troutman Pepper Locke on 8/27/2020

Who Needs to Know - Employers and Employees Impacted by COVID-19. Why It Matters - Employers and employees alike continue to feel the impact of the COVID-19 pandemic. Despite a variety of tax incentives, employers may...more

PROVIDING COVID-19 FINANCIAL RELIEF: How to Free Up Access to Employer Assets and/or Ease Employee Access to Vested Benefits

Troutman Pepper Locke on 8/27/2020

Q. Are there any COVID-related tax incentives that could benefit employers and employees?...more

Mid-Year Retirement Benefits Update

Sullivan & Worcester on 7/21/2020

The Internal Revenue Service has been busy issuing guidance over the last month or so on various retirement benefit issues. We want to be sure you are aware of these important updates. Retirement plan and IRA liquidity...more

CARES Act Program Expands Scope of Educational Assistance Plans to Include Employer Repayments of Student Loans

Hinshaw & Culbertson - Employment Law... on 5/6/2020

A new rule under the CARES Act could be beneficial for employees with outstanding student loan debt, and even provide some cost savings for employers as well. The CARES Act expanded the scope of Educational Assistance...more

IRS Issues Guidance on Employee Retention Credits Under CARES Act

Foley & Lardner LLP on 4/6/2020

On March 31, 2020, the IRS issued guidance on the Employee Retention Credits under the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The Employee Retention Credits are fully refundable tax credits...more

Relief Storm: Providing Tax-Free Benefits During the COVID-19 Emergency

Poyner Spruill LLP on 3/27/2020

The landscape for employers has been changing quickly in the wake of COVID-19. Many employers are adapting to new ways of working and looking for ways to support employees with living and working through the COVID-19...more

Paying Health Insurance Premiums for Furloughed or Laid Off Employees

Verrill on 3/27/2020

Employers of all sizes in nearly every industry have had to lay off or furlough employees in an attempt to deal with the massive business disruptions caused by the spread of COVID-19. Facing this reality, many employers have...more

IRS FAQs Provide Additional COVID-19 Related Tax Deadline Guidance

Ballard Spahr LLP on 3/27/2020

The IRS released FAQs addressing the Treasury’s decision to move Tax Day (for both filing and payment) from April 15 to July 15, 2020....more

The IRS has Changed the Tax-Filing Deadline. What is the Last Date to Make Your 2019 Contribution to Your IRA or Health Savings...

Pullman & Comley - Labor, Employment and... on 3/25/2020

The simple and safe answer to the question posed is “April 15, 2020.” Contributions to traditional and Roth Individual Retirement Accounts (“IRAs”) and Health Savings Accounts (“HSAs”) must be made no later than “the time...more

IRS Extends Income Tax Return Payments (but Not Retirement-Related Deadlines)

Groom Law Group, Chartered on 3/23/2020

The IRS issuance of Notice 2020-17 is important first step into providing COVID-19 specific relief under Code section 7508A, which permits (but does not require) Treasury to postpone various deadlines under the Code for...more

IR35 Update – Employment Language

Morrison & Foerster LLP on 3/20/2020

In the UK Government’s latest Budget, delivered on 11 March 2020, it was announced that the changes to the off-payroll working rules (also known as IR35) previously announced at Budget 2018 would apply to the private sector...more

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