COVID-19 Resource Center

Below is a collection of vital COVID-19 resources that we have assembled to assist during this difficult time:

COVID-19 Resource Center Image

ANNOUNCEMENTS

LAW ALERTS AND ARTICLES


  • IRS Guidance on Flexible Spending Account Relief Under CAA - The Wagner Law Group Law Alert - March 2, 2021 - The IRS has issued Notice 2021-15 (“Notice”) to provide clarification on the flexible spending account (“FSA”) relief contained in the Consolidated Appropriations Act, 2021 (“CAA”). The Notice also extends cafeteria plan election relief, and provides guidance on adopting plan amendments to implement these optional changes...

  • CMS Creates Additional Marketplace Special Enrollment Period - The Wagner Law Group Law Alert - February 10, 2021 - The Centers for Medicare & Medicaid Services (“CMS”) has determined that the COVID-19 emergency presents exceptional circumstances for consumers in accessing health insurance, and will be providing a new Special Enrollment Period (“SEP”) allowing individuals and families to enroll in individual coverage through the ACA Marketplace...

  • FAQs Discuss Expiration of Paid Sick and Family Leave Requirements - The Wagner Law Group Law Alert - January 28, 2021 - The Department of Labor has issued additional FAQs regarding the expiration of the requirement that employers provide paid sick and family leave under the Families First Coronavirus Response Act (“FFCRA”).

  • Significant Changes to Payroll Protection Program Made Under Consolidated Appropriations Act, 2021 - The Wagner Law Group Law Alert - January 11, 2021 - One of the significant components of last year’s Coronavirus Aid, Relief, and Economic Security (“CARES”) Act was the Payroll Protection Program (“PPP”) which was intended to provide relief for struggling small businesses affected by the pandemic. Some of the provisions of the PPP under the CARES Act were relaxed and clarified under the Payroll Protection Program Flexibility Act of 2020, but as of August 8, 2020, loans under the PPP ceased, with approximately $130 billion in unused funds...

  • Stimulus Package Makes Major Changes with Respect to Employer Sponsored Benefit Plans - The Wagner Law Group Law Alert - January 1, 2021 - In a year-end piece of legislation intended to fund the federal government, especially one that is 5,593 pages in length, there is always the possibility that some benefits-related items will be included, even though not as featured items. The Coronavirus Appropriations Act, 2021 (the “Act”) did not include potential provisions, such as “SECURE Act 2.0,” that appeared to have widespread bipartisan support...

  • Equal Employment Opportunity Commission Issues Guidance Regarding COVID-19 Vaccinations - The Wagner Law Group Law Alert - December 21, 2020 - On December 16, 2020, the Equal Employment Opportunity Commission (the “EEOC”) updated and expanded its technical assistance publication by adding a new section about how required COVID-19 vaccinations interact with federal law, and how the vaccinations interact with the Genetic Information Nondiscrimination Act (“GINA”)...

  • IRS Explains “Qualified Health Plan Expenses” for Purposes of FFCRA Tax Credit - The Wagner Law Group Law Alert - December 3, 2020 - The IRS has issued FAQs to help employers determine the amount of “qualified health plan expenses” for purposes of determining their tax credit under the Families First Coronavirus Response Act (“FFCRA”)...

  • IRS Confirms Options for Unused Qualified Transportation Benefits Due to COVID-19 - The Wagner Law Group Law Alert - November 24, 2020 -  The IRS released Information Letter 2020-0024 in response to an inquiry it received from a qualified transportation plan participant with unused transit benefits due to COIVD-19...

  • Agencies Issue Guidance on Coronavirus Diagnostic Testing and Immunizations - The Wagner Law Group Law Alert - November 10, 2020 - Section 6001 of the Families First Coronavirus Response Act (FFCRA) required group health plans and health insurance issuers to provide coverage for certain items and services including in vitro diagnostic testing products for the detection of the virus that causes COVID-19, or for the diagnosis of COVID-19 when those items or services are offered on or after March 18, 2020, and during the public health emergency for COVID-19...

  • DOL Responds to Decision of Southern District of New York Invalidating Four Provisions of the Family First Coronairus Response Act - The Wagner Law Group Law Alert - September 17, 2020 - On September 11, in response to a District Court decision regarding FFCRA, the DOL reaffirmed its regulations in part, revised the regulations in part, and provided a more detailed explanation with respect to certain of the positions taken by the District Court.

  • Additional COVID-19 FAQs from the DOL About School Reopenings - The Wagner Law Group Law Alert - September 10, 2020 - The Department of Labor (“DOL”) has issued additional Frequently Asked Questions (“FAQs”) on the administration of Emergency Paid Sick Leave under the Families First Coronavirus Response Act (“FFCRA”) and issues related to school reopenings.

  • IRS and PBGC Provide Guidance on CARES Act Relief for Funding of Single Employer Defined Benefit Plans - The Wagner Law Group Law Alert - August 24, 2020 - ne objective of the Coronavirus Aid Relief and Economic Security Act (“CARES Act”) was to provide relief to sponsors of tax-qualified defined benefit plans. Section 3608 of the CARES Act extends the due date of minimum required contributions otherwise due during the 2020 calendar year, including quarterly installment payments, to January 1, 2021...

  • Federal District Court Invalidates Portions of the Final DOL Rules Implementing the Paid Leave Provisions of the Family First Coronavirus Response Act (FFCRA) - The Wagner Law Group Law Alert - August 12, 2020 - The federal District Court for the Southern District of New York invalidated parts of  the DOL’s final rules implementing the paid leave provisions of the FFCRA in State of New York v. Department of Labor last week...

  • Divorce in the Age of Corona, Part 1: Parenting Plans - The Wagner Law Group Law Alert - August 10, 2020 - Parents who were in the midst of the divorce process when the pandemic began, or who have only recently decided to separate, recognize that the parenting arrangements they develop for today may not be in their children’s best interests for the indeterminate tomorrow, once schools and offices have fully reopened.

  • Do Employers Need COVDI-19 Waivers? - The Wagner Law Group Law Alert - July 30, 2020 - Employers who are considering resuming their operations (or employers who have already resumed operations) should consider the benefits of putting in place a COVID-19 waiver for employees and visitors...

  • Additional COVID-19 FAQs from the DOL - The Wagner Law Group Law Alert - July 22, 2020 - The Department of Labor (“DOL”) has issued additional Frequently Asked Questions (“FAQs”) on the administration of Emergency Paid Sick Leave (“EPSL”) and Emergency Family and Medical Leave (“EFMLA”) under the Families First Coronavirus Response Act (“FFCRA”)...
  • COVID-19 Leave and Summer Camp Closures - The Wagner Law Group Law Alert - July 7, 2020 - The Department of Labor (“DOL”) has issued Field Assistance Bulletin No. 2020-4 ("FAB 2020-4") to provide guidance on when an employee may take paid leave under the Families First Coronavirus Response Act (“FFCRA”) to care for his or her child due to the closure of a summer camp, or other summer program for COVID-19 related reasons...

  • Agencies Issue Further Guidance on COVID-19 - The Wagner Law Group Law Alert - July 1, 2020 - The Department of Labor, Department of Health and Human Services, and the IRS (the “Agencies”) have issued Frequently Asked Questions #43 (“FAQs”) regarding implementation of the Families First Coronavirus Response Act (the “FFCRA”), the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), and other health coverage issues related to COVID-19.

  • Overview of IRS Notices 2020-29 and 2020-33 Covering Changes to Cafeteria Plans, Healthcare FSAs and Dependent Care FSAs - Dan Brandenburg, ECFC Flex Reproter, Volume 24, No. 2, June 2020

  • IRS Issues Guidance on COVID-19 Leave Donation Programs - The Wagner Law Group Law Alert - June 17, 2020The IRS has issued Notice 2020-46 to explain the tax consequences of employer-based COVID-19 leave donation programs...
  • IRS Temporarily Eases Witness and Notarization Requirements for Certain Retirement Plan Participant Elections - The Wagner Law Group Law Alert - June 9, 2020On June 3, the Internal Revenue Service provided temporary relief from the requirement in IRS regulations that certain participant elections must be witnessed in the physical presence of a plan representative or notary. 
  • COVID-19 Leave and Summer Camp Closures - The Wagner Law Group Law Alert - June 7, 2020 - The Department of Labor (“DOL”) has issued Field Assistance Bulletin No. 2020-4 ("FAB 2020-4") to provide guidance on when an employee may take paid leave under the Families First Coronavirus Response Act (“FFCRA”) to care for his or her child due to the closure of a summer camp, or other summer program for COVID-19 related reasons...

  • Paycheck Protection Program Flexibility Act of 2020 Passes Senate - The Wagner Law Group Law Alert - June 5, 2020
    The Paycheck Protection Program (“PPP”), which was enacted as part of the CARES Act, allows businesses to borrow funds that are guaranteed by the federal government to be used to pay certain operating expenses during the COVID-19 emergency...
  • DOL and IRS Extend Certain Deadlines for Welfare Plans and Participants - The Wagner Law Group Law Alert - June 4, 2020
    The DOL and IRS have issued COVID-19 related guidance that temporarily extends certain deadlines applicable to welfare plans and their participants and beneficiaries.
  • Employee Retention Tax Credit Under the CARES Act - The Wagner Law Group Law Alert - May 21, 2020
    The Families First Coronavirus Response Act (the “FFCRA”) established tax credits under the Emergency Paid Sick Leave Act and the Emergency Family and Medical Leave Expansion Act.  We have discussed these credits in a previous Law Alert.  Most recently, the CARES Act added an employee retention credit...
  • IRS Relaxes Rules for Cafeteria Plan Mid-Year Election Changes - The Wagner Law Group Law Alert - May 20, 2020
    The IRS, in Notice 2020-29, has relaxed the mid-year election change rules for cafeteria plans due to the nature of the public health emergency imposed by COVID-19, extended grace and carryover periods for certain plans, and clarified the rules for HSA contributions...
  • Retirement Plan Provisions of CARES Act Updated to Reflect IRS Guidance Issued May 4, 2020 - The Wagner Law Group Law Alert - May 6, 2020
    The third COVID-19 Stimulus package has provisions regarding retirement plans, including expanded and penalty-free withdrawal rights, expanded loan rights, extended rights to repay loans and withdrawals, and the deferral of mandatory distributions... 
  • Federal Agencies Extend Deadlines for COBRA and Health Plan Claims, Appeals, and Special Enrollments - The Wagner Law Group Law Alert - May 5, 2020
    n coordination, the Department of Labor, the Department of Health and Human Services, and the Internal Revenue Service (collectively, the “Agencies”) have extended deadlines for multiple events important to health plan administration that will apply to ERISA-governed plans and governmental plans...
  • IRS Extends Deadlines for Certain Filings and Actions for Employee Welfare Benefits Plan - The Wagner Law Group Law Alert - April 30, 2020
    The IRS has issued Notice 2020-23 to provide employers, employees and retirement plan service providers with relief from business disruptions from the COVID-19 pandemic. Notice 2020-23 automatically extends, to July 15, 2020, certain deadlines for employee welfare benefit plan filings...
  • Remote Online Notarization Becomes Law in Massachusetts During COVID-19 Emergency - The Wagner Law Group Law Alert - April 28, 2020
    On April 27, 2020, the Virtual Notarization Act (the “Act”) was signed into law by Massachusetts Governor, Charlie Baker, and became effective immediately.
  • The Impact of the Economic Downturn on Retirement Plans - The current volatility in the economy due to the coronavirus pandemic has created various issues for retirement plans summarized in outlines prepared by Jon C. Schultze, Esq...
  • Further Guidance from DOL on the Families First Coronavirus Response Act - The Wagner Law Group Law Alert - April 22, 2020
    The Department of Labor (“DOL”) has issued additional FAQs that provide further guidance for employers and employees on the administration of the Emergency Paid Sick Leave (“EPSL”) Act and the Emergency Family and Medical Leave Act (“EFMLA”) under the Families First Coronavirus Response Act (“FFCRA”).
  • Agencies Issue FAQs on Group Health Plan COVID-19 Coverage Requirements - The Wagner Law Group Law Alert - April 15, 2020
    HHS, DOL and IRS (the "Agencies") have jointly issued FAQ 42 to provide guidance on the implementation of the COVID-19 coverage requirements of the Families First Coronavirus Response Act ("FFCRA") and the Coronavirus Aid, Relief, and Economic Security ("CARES") Act.
  • Investment Management Law Update: REG BI Compliance Deadline; Financial Relief Considerations for RIA Firms - The Wagner Law Group Law Alert April 13, 2020
    Last week, the U.S. Securities and Exchange Commission (“SEC”) Chairman, Jay Clayton, confirmed in a public statement (found here) that there will be no industry-wide extension of the June 30, 2020, deadline for compliance with Regulation Best Interest (“Reg BI”)...
  • Federal District Court Invalidates Portions of the Final DOL Rules Implementing the Paid Leave Provisions of the Family First Coronavirus Response Act (FFCRA) - The Wagner Law Group Law Alert - April 12, 2020 - The federal District Court for the Southern District of New York invalidated parts of  the DOL’s final rules implementing the paid leave provisions of the FFCRA in State of New York v. Department of Labor last week...

  • IRS Releases Guidance on Requirements for Employers to Claim EPSL and EFMLA Tax Credits Under FFCRA
    The Wagner Law Group Law Alert - April 8, 2020 - The IRS has issued guidance for employers with under 500 employees explaining how to claim a tax credit for emergency paid sick leave ("EPSL") and expanded FMLA ("EFMLA") under the Families First Coronavirus Response Act ("FFCRA"). In particular, this guidance includes FAQs that provide information regarding the requirements, limitations and applications for the tax credits...
  • Managing From Afar: Effectively Adapting to Telework - The Wagner Law Group Law Alert - April 8, 2020
    One of the realities created by the COVID-19 pandemic is that more employees are working remotely than ever before. This change raises legal and business issues that have caught many companies off guard. Companies designed policies and trained management pre-COVID19 based on the presumption that most employees worked in the physical office...
  • A Brave New Fiduciary World - PLANADVISER - April 6, 2020
    Over 46 years ago, the Employee Retirement Income Security Act (ERISA) was passed overwhelmingly in the House of Representatives, then in the Senate, to empower American workers and help them achieve retirement security...
  • ERISA Litigation – Lessons for Today from the Great Recession - The Wagner Law Group Law Alert - April 6, 2020
    Many of us older hands lived through the financial collapse of 2008 and, with any luck, learned a lesson or two from the experience that may come in handy now. When 2008 began, my legal practice was basically one half IP litigation, one half ERISA litigation and one half insurance coverage and bad faith counseling and litigation...
  • DOL Issues Guidance on Emergency Paid Sick Leave and Paid FMLA Under Families First Coronavirus Response Act 
    The Wagner Law Group Law Alert - April 3, 202 - The DOL has issued a series of FAQs that provide guidance for employers administering the Emergency Paid Sick Leave ("ESPL") and the Emergency Family and Medical Leave Act ("EFMLA") under the Families First Coronavirus Response Act ("FFCRA")...
  • The Families First Coronavirus Response Act Updated to Include Coronavirus Aid, Relief, and Economic Security Act Provisions - The Wagner Law Group Law Alert - April 1, 2020
    This Law Alert serves as an update to the Law Alert sent out on March 19, 2020 concerning the paid leave and group health plan provisions of The Families First Coronavirus Response Act. Effective April 1, 2020, the Emergency Paid Sick Leave Act (the “Sick Leave Act”) and the Emergency Family and Medical Leave Expansion Act (the “FMLA Expansion Act”), two of the divisions of the Families First Coronavirus Response Act (the “Families First Act”), as amended by the Coronavirus Aid, Relief, and Economic Security Act (the “CARES Act”), provide paid sick leave and paid family and medical leave to employees affected by the coronavirus. They also provide tax credits for eligible employers...
  • Withdrawals and Loans from Defined Contribution Retirement Plans - The Wagner Law Group Law Alert - March 30, 2020
    In reaction to the current volatility in the economy due to the coronavirus pandemic, we have been receiving a large number of questions from defined contribution plan sponsors regarding ways participants can access money in their accounts...
  • PANDEMIC and Broker-Dealer/Recordkeepers and Advisors... Chances Are, Your Business Continuity Plan Did Not Fully Address This... - The Wagner Law Group Law Alert - March 30, 2020
    In uncertain times like these where the novel coronavirus or COVID-19 seems to be impacting everything, broker-dealers, investment advisory firms, and the recordkeepers that deal with retirement plan assets are well advised to review their business continuity planning...
  • The CARES Act: Relief for Small Businesses - The Wagner Law Group Law Alert - March 27, 20
    On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security Act, or CARES Act (the “Act”) was passed. The bill is expected to provide relief for eligible small business through a loan guarantee program, the postponement of certain tax payments, and a tax credit...
  • Retirement Provisions of CARES Act - The Wagner Law Group Law Alert - March 27, 2020   The third COVID-19 stimulus package has provisions regarding retirement plans, including expanded and penalty-free withdrawal rights, expanded loan rights, extended rights to repay loans and withdrawals, and a deferral of mandatory distributions...
  • Planning and Implementing a Temporary Layoff in the Age of COVID-19 - The Wagner Law Alert - March 27, 2020

    During these uncertain times, layoffs, both long term and temporary, are on the rise. Naturally, it is very important for employers to plan layoffs carefully, even when they must be implemented quickly...

  • The Families First Coronavirus Response Act - The Wagner Law Group Law Alert - March 26, 2020
    Effective no later than April 2, 2020, the Emergency Paid Sick Leave Act (the “Sick Leave Act”) and the Emergency Family and Medical Leave Expansion Act (the “FMLA Expansion Act”), two of the divisions of the Families First Coronavirus Response Act (the “Families First Act”), provide paid sick leave and paid family and medical leave to employees affected by the coronavirus.
  • HDHPs May Pay for COVID-19 Testing and Treatment - The Wagner Law Group Law Alert - March 25, 2020The IRS has issued Notice 2020-15 permitting High Deductible Health Plans ("HDHPs") to cover testing and treatment for COVID-19, without affecting the status of a person as an "eligible individual" for tax exempt Health Saving Account ("HSA") contribution purposes...
  • Suspending or Reducing Safe Harbor Contributions in Defined Contribution Plans - The Wagner Law Group Law Alert - March 24, 2020In reaction to the current volatility in the economy due to COVID-19, we have been receiving a large number of questions from retirement plan sponsors regarding whether it is permissible to suspend or reduce required safe-harbor contributions during the plan year.  Many companies have to reduce their expenses and improve cash flow...
  • Five Steps to Help Avoid Mistakes in Light of COVID-19 - March 16, 2020 - The Wagner Law Group Law Alert

WEBINARS AND EVENTS

NEWS COVERAGE

RELEVANT PRE-COVID-19 MATERIAL

 

 

Topics: Corona, Corona Virus, COVID-19, Coronavirus, The Families First Coronavirus Response Act, CARES Act, Coronavirus Aid, Relief and Economic Security Act