• You May Even Get a Vaccine Before Needing to go to the Notary; the IRS Has Extended Remote Witnessing of Participant Elections (January 6, 2021)
  In recognition of the continued public health emergency caused by the COVID-19 pandemic, the IRS has issued Notice 2021-3, which extends relief from this physical presence requirement through June 30, 2021.

• Stimulus Redux: What It Means for Retirement Plans (December 31, 2020)
  On December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021, which includes several changes that impact tax-qualified retirement plans.

• Hybrid Plan Filing Reprieve…. Sort of (August 26, 2020)
  The IRS published guidance in its Employee Plans newsletter on August 24, 2020, allowing incomplete determination letter applications to be filed by August 31, 2020, with an opportunity to supplement the filing through the end of the year.

• A Guidebook to CARES Act Relief: Notice 2020-50 Provides Additional Clarity and Relief for Employers and Employees (July 8, 2020)
  While the CARES Act provided welcome relief for retirement plan participants, some open questions remain with respect to the administration of these provisions; guidance arrived in the form of Notice 2020-50.
• Plop, Plop, Fizz, Fizz -- Relief For Safe Harbor Plans Reducing or Suspending Contributions in 2020 (July 6, 2020)
  The IRS issued Notice 2020-52, which provides relief to plan sponsors who in 2020 want or need to make mid-year amendments that reduce or eliminate safe harbor contributions, even if they have not satisfied the current requirements to make such mid-year changes.
• The IRS Speaks: Retirement Plan Coronavirus Loan Relief (May 7, 2020)
  This post provides information on the coronavirus-related relief for loans under retirement plans under the CARES Act.
• The IRS Speaks: Coronavirus Distributions From Retirement Plans (May 7, 2020)
  This post provides guidance on the relief for the new coronavirus distributions from retirement plans under the CARES Act.
• COVID-19 Disaster Relief for the Retirement Side (May 5, 2020)
  This update provides details on the relief from a number of deadlines related to the administration of employee benefit plans as a result of the COVID-19 national emergency.
• IRS Provides Additional COVID-19 Relief: Plan Adoption Deadlines Extended (March 28, 2020)
  The IRS extended upcoming deadlines giving sponsors additional time to adopt necessary amendments to, or restatements of, 403(b) plans and defined benefit pension plans.
• CARES Act Relief: Defined Contribution Plan Provisions (March 28, 2020)
  This post highlights the defined contribution retirement plan provisions contained in the CARES Act.
• 401(k) and 403(b) Hardship Distributions and COVID-19 Declared Disaster Areas (March 25, 2020)
  This update explains the relationship between the availability of hardship distributions and the declaration of federal disaster areas.
• Coronavirus Update – Impact on Employee Benefit Plan Deadlines (March 13, 2020)
  The article explores upcoming filing and disclosure deadlines.
• CARES Act Deadlines
  Click here for a handy chart of CARES Act relief and action items.

Some tips on considerations for treatment of those returning from furlough.

• Was the individual eligible to participate in the plan before furlough? Determine appropriate plan entry or re-entry date; consider whether the individual continued to earn service credit or if break-in-service occurred—if the latter, confirm whether service is bridged.
• How should employee deferrals be resumed and at what rate? If individual was eligible to contribute before furlough, determine at what rate they contributed; review applicable enrollment and automatic contribution escalation provisions to determine impact on contribution rate.
• Did an individual have outstanding loans under the plan? Clarify whether payments were suspended while on furlough—if so, confirm whether payments will need to restart upon return to work—consider whether re-amortization is necessary-- consider whether the plan will be amended to provide COVID-19 loan relief or other IRS loan repayment relief.
• Send enrollment or regulatory notices as required, including potentially the SPD.
• Review plan terms for rules on treatment of rehires (if employment was terminated).
• Was an individual eligible to participate before termination? Consider whether break-in-service occurred and whether service was bridged.
• How should employee deferrals be resumed and at what rate? Determine at what rate they contributed before termination; review applicable enrollment and automatic contribution escalations provisions to determine impact on contribution rate.
• Did an individual have outstanding loans under the plan? Clarify whether payments continued after termination or if loan was deemed distributed; consider whether there may be eligibility for loan relief.
• Did an individual take a distribution from the plan account after termination? If so, consider whether it could be reclassified as a Coronavirus-Related Distribution (and therefore not subject to early withdrawal penalty and eligible for repayment).
• Send enrollment or regulatory notices as required, potentially include the SPD.

• Lights, Camera, Action! Another Extension to the Relief For Remote Plan Elections: Is Permanent Relief On Its Way? (June 30, 2021)
  The IRS has extended its relief from the physical presence requirement related to certain plan elections through June 30, 2022.

• Pension and Executive Compensation Provisions in the American Rescue Plan Act (March 11, 2021)
  ARPA includes various forms of multiemployer and single-employer pension plan relief, as well as certain executive compensation changes under Section 162(m) of the Internal Revenue Code.

• Stimulus Redux: What It Means for Retirement Plans (December 31, 2020)
  On December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021, which includes several changes that impact tax-qualified retirement plans (both defined benefit and defined contribution plans, including certain multiemployer plans). 
• Happy New Year! The IRS Grants Permission to Celebrate New Year’s Eve (November 18, 2020)
  The IRS has announced that the due date for contributions to a single-employer defined benefit pension plan due in 2020, previously extended to January 1, 2021 by the CARES Act, will be considered timely if made no later than January 4, 2021.

• IRS Provides Guidance on CARES Act Defined Benefit Contribution Funding Relief (August 28, 2020)
  With Notice 2020-61, the IRS has provided guidance on the mechanics of this contribution and benefit restriction relief. 

• Hybrid Plan Filing Reprieve…. Sort of (August 26, 2020)
  The IRS published guidance in its Employee Plans newsletter on August 24, 2020, allowing incomplete determination letter applications to be filed by August 31, 2020, with an opportunity to supplement the filing through the end of the year.

• PBGC Issues Q&As Related to the Pandemic and the CARES Act (July 29, 2020)
  The published PBGC Q&As provide detail on when and how to report a failure to make required minimum contributions in light of the new CARES Act deadline.
• I’m Ready for My Close-Up, Mr. DeMille; the IRS Now Permits Remote Witnessing of Participant Elections (June 5, 2020)
  The IRS provides temporary relief from the physical presence requirement for any plan participant election that needs to be witnessed by a notary public or a plan representative.
• Finally! DOL Issues Final Regulations for the E-Delivery of Retirement Plan Disclosures (June 3, 2020)
  The DOL published final regulations regarding the electronic delivery of required retirement plan disclosures under ERISA.  
• The IRS Speaks: Coronavirus Distributions From Retirement Plans (May 7, 2020)
  This post provides guidance on the relief for the new coronavirus distributions from retirement plans under the CARES Act.
• COVID-19 Disaster Relief for the Retirement Side (May 5, 2020)
  This update provides details on the relief from a number of deadlines related to the administration of employee benefit plans as a result of the COVID-19 national emergency.
• CARES Act Relief: Defined Benefit Plans Not Left Out! (March 28, 2020)
  This post highlights the defined benefit retirement plan provisions contained in the CARES Act.
• IRS Provides Additional COVID-19 Relief: Plan Adoption Deadlines Extended (March 28, 2020)
  The IRS extended upcoming deadlines giving sponsors additional time to adopt necessary amendments to, or restatements of, defined benefit pension plans.

Some tips on considerations for treatment of those returning from furlough.

• Review how any furlough impacts participant benefits under the plans, confirm desired results, and consider amendments.
• Consider amending plan to credit employees with service during the furlough; service credited under the plan depends on a number of factors, including the plan’s method of earning service (e.g., counting hours, elapsed, time, etc.) and the length of the furlough.
• Consider amending benefit formula to exclude furlough period from final average pay calculation—typically, the calculation is based on the average of an employee’s last 5 or 10 years of annual pay before termination from employment; a period of unpaid furlough could contribute to a year of significantly lower compensation and lower the ultimate plan benefit.
• However, ability to amend may be limited under Code Section 436 based on the plan’s funded status.

• Anti-Vax Tax Facts: Legal Considerations for Premium Differentials Based on Vaccination Status (August 26, 2021)
  As employers continue to struggle with strategies for safely re-opening their workplaces, we have previously discussed the possibility of mandating a vaccine or providing incentives for getting the vaccine. As employers shift their focus toward the cost of COVID hospitalizations (which studies show are a much greater risk for unvaccinated individuals), employers are increasingly considering imposing a premium differential between vaccinated and unvaccinated covered participants. Imposing such a premium differential is doable, but likely creates a group health plan wellness program, which implicates both HIPAA (under rules issued by HHS), and the ADA and GINA (governed by the EEOC) wellness program rules.
• Baby Steps: Departments Issue Third Set of COVID FAQs (March 16, 2021)
  DOL, HHS and the Treasury Department jointly issue FAQs regarding implementation of the FFCRA, CARES Act and other health coverage issues related to COVID-19. 

• EEOC’s New ADA Regulations Could Complicate Employer Plans' Efforts to Offer Incentives for Getting the COVID Vaccine as Part of a Wellness Program (January 11, 2021)
  Employers should be aware of the existing (and recently proposed) Americans with Disabilities Act (ADA) guidelines that may impact the design of any such program.

• Stimulus Redux: What It Means for Welfare Benefit Plans (December 30, 2020)
  On December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021 which includes several provisions affecting employer-sponsored benefit plans, and provides voluntary relief related to the COVID-19 public health emergency that employers may choose to offer.
• "I Am Not Throwing Away My [COVID] Shot!” (December 23, 2020)
  COVID-19 vaccines are finally here! Employers have a lot to think about in how this new tool in the fight against COVID-19 applies in the workplace, and whether it should be a mandatory aspect of employment.
• Yes, I Know it’s a Pandemic, But What About ERISA?!?!?!? Benefits Implications in Employer-Sponsored COVID Vaccine Programs (December 23, 2020)
  Now that we have two approved vaccines (and several more on the horizon) employers are starting to explore whether they should require their employees to get vaccinated in order to report to work. 
• Ben Conley to Co-Present Businessolver Webinar: 2021 Benefits Compliance Preview (December 8, 2020)
  Somewhat ironically, the last 12 months are unlikely to give anyone 20/20 vision. When it comes to benefits compliance, however, we can make some predictions based on regulations introduced in 2020, several legal cases and a dramatic political landscape. 
• DOL Addresses Health Plan Coverage for Return-to-Work COVID Testing and Other Pressing Issues (June 25, 2020)
  As addressed in FAQs issued by the DOL, the FFCRA and CARES Act require that employer health plans cover testing for the coronavirus and COVID-19 with no cost sharing.
• All Bets Are Off: IRS Issues New Playbook for Section 125 Plans During Pandemic (May 13, 2020)
  This post summarizes the relief provided under the existing IRC Section 125/129 rules in light of the COVID-19 pandemic.
• Oh What a Relief It Is - For Health Plan Participants (May 1, 2020)
  This post summarizes the DOL relief provided to employee health plans as a result of the COVID-19 national emergency.
• Too Much Time on My Hands: Helping Employees Through COVID-19 Pandemic with PTO Donation (April 13, 2020)
  As employers look for ways to help employees impacted by the current pandemic, one option to consider is permitting employees to donate their accrued, but unused paid time off to fellow employees in need.
• Months After Ordering Plans to Disregard Sub-Regulatory Guidance, Trump Administration Learns to Love the Informal FAQs (April 13, 2020)
  This post highlights the key takeaways from FAQs clarifying the scope of the FFCA/CARES Act mandates relating to COVID-19 testing for group health plans and health insurance issuers.
• CARES Act Relief: Health and Welfare Plan Provisions (March 28, 2020)
  This blog post highlights the health and welfare benefit provisions contained in the CARES Act.
• Families First Act: The Families First Act went into effect at the end of March 2020 and will sunset on December 31, 2020. We describe the health plan changes that are in the Act in three separate blog posts:
  
  • House Passes Technical Corrections to COVID-19 Relief Bill – One Small Word Creates Many Big Questions (March 18, 2020)
    This post discusses the small change to the health insurance section.
  • In a Rare Move – House and White House Agree on Initial Coronavirus Relief (March 15, 2020)
    This post is aimed at the provisions applicable to employers’ medical plans.
  • Apparently All it Takes to Get Congress to Agree on Something is a Global Pandemic (March 18, 2020)
    The Senate voted 90-8 to approve HR 6201 without changes. The law generally takes effect no later than 15 days after HR 6201 is signed (expected soon) and would sunset on December 31, 2020.
• More Viral Benefits News (March 11, 2020)
  One of many COVID-19 benefits-related concerns focuses on the ability of individuals covered under High Deductible Health Plans to have services to diagnose or treat the coronavirus covered before their deductible is met. The IRS has listened to the concerns and just issued guidance in response.

• Yes, Your Health FSA Can Cover Your Surgical Mask Purchase! (March 26, 2021)
  The IRS has confirmed that masks purchased to prevent contracting the coronavirus could be reimbursable under your health care FSA.

• Baby Steps: Departments Issue Third Set of COVID FAQs (March 16, 2021)
  On February 26, 2021, the Departments of Labor, Health and Human Services, and the Treasury jointly issued FAQs regarding implementation of the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), and other health coverage issues related to COVID-19.

• Waistbands Aren’t the Only Thing Requiring Flexibility During the Pandemic: IRS Clarifies Guidance on Latest FSA Provisions and Offers Additional Relief (February 19, 2021)
  Notably, the guidance included new, additional relief that extends certain flexibility from earlier notices (Notices 2020-29 and 2020-33) into the 2021 calendar year.

• Stimulus Redux: What It Means for Welfare Benefit Plans (December 30, 2020)
  On December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021 which includes several provisions affecting employer-sponsored benefit plans, and provides voluntary relief related to the COVID-19 public health emergency that employers may choose to offer.

• All Bets Are Off: IRS Issues New Playbook for Section 125 Plans During Pandemic (May 13, 2020)
  This post summarizes the relief provided under the existing IRC Section 125/129 rules in light of the COVID-19 pandemic.

• Anti-Vax Tax Facts: Legal Considerations for Premium Differentials Based on Vaccination Status (August 26, 2021)
  As employers continue to struggle with strategies for safely re-opening their workplaces, we have previously discussed the possibility of mandating a vaccine or providing incentives for getting the vaccine. As employers shift their focus toward the cost of COVID hospitalizations (which studies show are a much greater risk for unvaccinated individuals), employers are increasingly considering imposing a premium differential between vaccinated and unvaccinated covered participants. Imposing such a premium differential is doable, but likely creates a group health plan wellness program, which implicates both HIPAA (under rules issued by HHS), and the ADA and GINA (governed by the EEOC) wellness program rules.

• Changes to HIPAA Privacy Rules on the Horizon (December 18, 2020)
  The Department of Health and Human Services (HHS) has proposed changes to the required Privacy Notice under the HIPAA privacy regulations. If finalized, these would be the first significant changes to the HIPAA rules since the HITECH changes effective back in 2013.

• Oh What a Relief It Is - For Health Plan Participants (May 1, 2020)
  This post summarizes the DOL relief provided to employee health plans as a result of the COVID-19 national emergency.

• ARPA COBRA Subsidy: DOL Releases Model Notices, Punts (to IRS?) on Most Open Issues (April 8, 2021)
  As discussed in our March 11, 2021 Alert, Congress has made another avenue of health coverage more accessible by fully subsidizing the cost of COBRA coverage from April 1 - September 30, 2021 for individuals who lost their health coverage due to an involuntarily termination or a reduction in hours under the American Rescue Plan Act of 2021 (ARPA). 
• Baby Steps: Departments Issue Third Set of COVID FAQs (March 16, 2021)
  On February 26, 2021, the Departments of Labor, Health and Human Services, and the Treasury jointly issued FAQs regarding implementation of the Families First Coronavirus Response Act (FFCRA), the Coronavirus Aid, Relief, and Economic Security Act (CARES Act), and other health coverage issues related to COVID-19.

• Freedom Ain’t Free. COBRA, On the Other Hand… (March 11, 2021)
  The latest COVID relief bill, the American Rescue Plan Act (ARPA), provides for a 100% COBRA premium subsidy from April 1, 2021 through September 30, 2021.

• One-Year Expiration of Outbreak Period: Pandemic Rages On, But It’s (Probably) Time to Pay Your COBRA Premiums (February 19, 2021)
  As you’ll recall, last Spring, the DOL and IRS issued guidelines providing relief from certain deadlines for employee benefit plans, retroactive to March 1, 2020 (i.e., the beginning of the COVID-19 national emergency declared by the President).
• How COBRA Got Her Groove Back: Old Law Gets New Focus From DOL, Class Action Plaintiffs’ Attorneys (May 15, 2020)
  COBRA is back in a big way after three significant developments that have plan sponsors revisiting what had become a relatively routine administrative function.
• Oh What a Relief It Is - For Health Plan Participants (May 1, 2020)
  This post summarizes the DOL relief provided to employee health plans as a result of the COVID-19 national emergency.

• Too Much Time on My Hands: Helping Employees Through COVID-19 Pandemic with PTO Donation (April 13, 2020)
  As employers look for ways to help employees impacted by the current pandemic, one option to consider is permitting employees to donate their accrued, but unused paid time off to fellow employees in need.

• Stimulus Redux: What It Means for Welfare Benefit Plans (December 30, 2020)
  On December 27, 2020, President Trump signed the Consolidated Appropriations Act, 2021 which includes several provisions affecting employer-sponsored benefit plans, and provides voluntary relief related to the COVID-19 public health emergency that employers may choose to offer.

• Happy New Year! The IRS Grants Permission to Celebrate New Year’s Eve (November 18, 2020)
  The IRS has announced that the due date for contributions to a single-employer defined benefit pension plan due in 2020, previously extended to January 1, 2021 by the CARES Act, will be considered timely if made no later than January 4, 2021.

• Oh What a Relief It Is - For Health Plan Participants (May 1, 2020)
  This post summarizes the DOL relief provided to employee health plans as a result of the COVID-19 national emergency.
• IRS Repurposes Military and Disaster Relief For COVID-19 Deadline Extensions (April 21, 2020)
  The IRS issued Notice 2020-23, extending federal tax filing deadlines and payment obligations to July 15, 2020 for certain items otherwise due to be performed from April 1, 2020 through July 14, 2020.

• Pension and Executive Compensation Provisions in the American Rescue Plan Act (March 11, 2021)
  ARPA includes various forms of multiemployer and single-employer pension plan relief, as well as certain executive compensation changes under Section 162(m) of the Internal Revenue Code.

• Multiemployer Pension Reform Ruled Eligible For The COVID Relief Act (March 2, 2021)
  The Senate Parliamentarian ruled that the multiemployer pension plan bailout provisions in the $1.9 trillion American Rescue Plan would be eligible for a simple majority vote in the Senate as part of the budget reconciliation process.

• Parliamentarian To Decide Fate Of Multiemployer Pension Reform In The COVID Relief Act (March 1, 2021)
  If the Senate Parliamentarian blesses it, the $1.9 trillion American Rescue Plan may include multiemployer pension relief that would provide underfunded multiemployer pension plans with sufficient monies from the Treasury Department to pay for all accrued benefits owed to retirees, without reduction, through the plan year ending in 2051.

• CARES Act Relief: Defined Benefit Plans Not Left Out! (March 28, 2020)
  This post highlights the defined benefit retirement plan provisions contained in the CARES Act.

• A Guidebook to CARES Act Relief: Notice 2020-50 Provides Additional Clarity and Relief for Employers and Employees (July 8, 2020)
  While the CARES Act provided welcome relief for retirement plan participants, some open questions remain with respect to the administration of these provisions; guidance arrived in the form of Notice 2020-50.
• The IRS Speaks: Retirement Plan Coronavirus Loan Relief (May 7, 2020)
  This post provides information on the coronavirus-related relief for loans under retirement plans under the CARES Act.
• The IRS Speaks: Coronavirus Distributions From Retirement Plans (May 7, 2020)
  This post provides guidance on the relief for the new coronavirus distributions from retirement plans under the CARES Act.
• COVID-19 Disaster Relief for the Retirement Side (May 5, 2020)
  This update provides details on the relief from a number of deadlines related to the administration of employee benefit plans as a result of the COVID-19 national emergency.
• CARES Act Relief: Defined Contribution Plan Provisions (March 28, 2020)
  This post highlights the defined contribution retirement plan provisions contained in the CARES Act.
• 401(k) and 403(b) Hardship Distributions and COVID-19 Declared Disaster Areas (March 25, 2020)
  This update explains the relationship between the availability of hardship distributions and the declaration of federal disaster areas.
• Coronavirus Update – Impact on Employee Benefit Plan Deadlines (March 13, 2020)
  The article explores upcoming filing and disclosure deadlines.

• Baby Steps: Departments Issue Third Set of COVID FAQs (March 16, 2021)
  DOL, HHS and the Treasury Department jointly issue FAQs regarding implementation of the FFCRA, CARES Act and other health coverage issues related to COVID-19. 

• EEOC’s New ADA Regulations Could Complicate Employer Plans' Efforts to Offer Incentives for Getting the COVID Vaccine as Part of a Wellness Program (January 11, 2021)
  Employers should be aware of the existing (and recently proposed) Americans with Disabilities Act (ADA) guidelines that may impact the design of any such program.

• I Am Not Throwing Away My [COVID] Shot! (December 23, 2020)
  COVID-19 vaccines are finally here! Employers have a lot to think about in how this new tool in the fight against COVID-19 applies in the workplace, and whether it should be a mandatory aspect of employment.

• DOL Addresses Health Plan Coverage for Return-to-Work COVID Testing and Other Pressing Issues (June 25, 2020)
  As addressed in FAQs issued by the DOL, the FFCRA and CARES Act require that employer health plans cover testing for the coronavirus and COVID-19 with no cost sharing.
• How COBRA Got Her Groove Back: Old Law Gets New Focus From DOL, Class Action Plaintiffs’ Attorneys (May 15, 2020).
  COBRA is back in a big way after three significant developments that have plan sponsors revisiting what had become a relatively routine administrative function.
• All Bets Are Off: IRS Issues New Playbook for Section 125 Plans During Pandemic (May 13, 2020)
  This post summarizes the relief provided under the existing IRC Section 125/129 rules in light of the COVID-19 pandemic.
• Oh What a Relief It Is - For Health Plan Participants (May 1, 2020)
  This post summarizes the DOL relief provided to employee health plans as a result of the COVID-19 national emergency.
• Months After Ordering Plans to Disregard Sub-Regulatory Guidance, Trump Administration Learns to Love the Informal FAQs (April 13, 2020)
  This post highlights the key takeaways from FAQs clarifying the scope of the FFCA/CARES Act mandates relating to COVID-19 testing for group health plans and health insurance issuers.
• CARES Act Relief: Health and Welfare Plan Provisions (March 28, 2020)
  This blog post highlights the health and welfare benefit provisions contained in the CARES Act.

• Pension and Executive Compensation Provisions in the American Rescue Plan Act (March 11, 2021)
  ARPA includes various forms of multiemployer and single-employer pension plan relief, as well as certain executive compensation changes under Section 162(m) of the Internal Revenue Code.

• Out for a Penny, Put for A Pound? IRS Provides Employees Opportunity to cancel Non-Qualified Deferral Elections through Self-Certification (August 10, 2020)
  In the final substantive section of Notice 2020-50, the IRS issued relief for non-qualified deferred compensation plans.
• Executive Compensation at Tax-Exempt Organizations Back in the Limelight – IRS Issues New Guidance (June 11, 2020)
  The IRS recently issued proposed regulations providing guidance under Internal Revenue Code Section 4960, which provides for an excise tax on tax-exempt organizations that pay certain executives in excess of $1 million in annual compensation. 
• CARES Act Relief: Cash is Coming . . . with Freezes on Executive Pay, Buybacks and Dividends (March 28, 2020)
  This blog post highlights the executive compensation provisions contained in the CARES Act.

Some tips on considerations for treatment of those returning from furlough.

• Furloughed executives returning to work within six months—deferrals to non-qualified deferred compensation should resume.
• Executives on furlough for more than six months—non-qualified deferred compensation distributions should be triggered on a “separation from service”; employers should review specifics of the executive’s account balance to determine continuation of deferral upon return to work.
• Vesting of non-qualified deferred compensation and equity will vary by plan; employers should assess the impact of furlough on option exercise rights.

• Navigating a New Landscape: Post-COVID Retirement Plan Design and Administrative Issues

• A Guide to Implementing the CARES Act and More: Relief for Employers and Retirement Plans Explained

• Employee Benefits in a Time of COVID-19

• Families First Act Overview and Impacts on Employers

• WARN, Furloughs, and RIFs: Obligations and Best Practices when considering COVID-19 Workforce Reductions

• Corporate and Plan Fiduciary Duty: Addressing COVID-19 Liability Risk