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ARPA COBRA Subsidy Model Notices and Guidance Released Today Requires Immediate Action

USA - April 7 2021 Ahead of its April 11, 2021 deadline, the U.S. Department of Labor (“DOL”) has issued some guidance and model notices related to the temporary 100%…

Adam P. Segal, Bryce C. Loveland, Christopher M. Humes, David M. Spaulding, Nancy A. Strelau.

IRS Notice 2020-68: Implementing Long-Term Part-Time Employee 401(k) Elective Deferrals

USA - September 9 2020 As described in greater detail below, Notice 2020-68 includes guidance for implementing the mandatory participation of long-term part-time nonunion…

Adam P. Segal, Bryce C. Loveland, Christopher M. Humes, David M. Spaulding, Nancy A. Strelau.

PBGC Q&As: Impact of COVID-19 and CARES Act on Single-Employer Pension Plans

USA - July 22 2020 The Pension Benefit Guaranty Corporation ("PBGC") has posted questions and answers ("Q&As") related to the impact that COVID-19 and the Coronavirus…

Adam P. Segal, Bryce C. Loveland, Christopher M. Humes, David M. Spaulding, Nancy A. Strelau.

IRS Guidance on 2020 RMD Waivers Includes Rapidly Approaching Rollover Deadline

USA - July 14 2020 Two significant changes affecting required minimum distributions under Section 401(a)(9) of the Internal Revenue Code have been made in the most…

Adam P. Segal, Bryce C. Loveland, Christopher M. Humes, David M. Spaulding, Nancy A. Strelau.

FAQs Part 43: Guidance on Health Coverage Issues Related to COVID-19

USA - July 7 2020 The HHS, DOL and IRS have released additional guidance in the form of Frequently Asked Questions (FAQs) regarding health coverage issues related to…

Adam P. Segal, Bryce C. Loveland, Christopher M. Humes, David M. Spaulding, Nancy A. Strelau.