COVID-19_Blog_Masthead

What relief is provided by EBSA Notice 2020-01?

Does EBSA Notice 2020-1 provide any relief for multiple welfare arrangements?

Does EBSA Notice 2020-01 provide relief for noncompliance with the ERISA retirement plan loan and distribution procedures?

What are the requirements for non-enforcement under EBSA Notice 2020-01 in regard to retirement plan loan related issues?

Does the relief provided by EBSA Notice 2020-01 extend to participant contributions and loan repayment?

Does the relief provided by EBSA Notice 2020-01 extend to blackout notices?

What medical services must be provided under the CARES Act and the FFCRA without imposing any cost sharing?

What is the definition of “health plan” for purposes of complying with the requirement that COVID-19 related services be provided without cost sharing?

Which tests fall within the definition of “in vitro diagnostic tests” which must be provided without cost sharing under the CARES Act and the FFCRA?

Has the DOL and IRS waived the requirement that summaries of material modification be issued within 60 days?

Has the IRS Form 5500 filing deadline been delayed for calendar year 2019 filings?

Has the filing deadline for IRS Forms 990 been delayed for 2019 filings?

Has April 15, 2020, estimated tax payment deadline been extended?

Is it possible for an employer to use the FFCRA tax credit currently without waiting for the filing of the employer’s 2020 tax return?

Is it possible for an employer to use the Employee Retention Tax Credits (ERTC)  currently without waiting for the filing of the employer’s 2020 tax return?

May an employer receive a cash advance on the ERTC and the FFCRA tax credits by filing IRS Form 7200?

When may an employer request a cash advance on the ERTC and the FFCRA tax credits?

What is the time period for calculating payroll under the Paycheck Protection Program?

Do leased employee payments count in determining payroll costs?

May a PPP loan be used to pay for sick leave beginning February 15, 2020, and ending June 30, 2020?

Are independent contractor payments included in payroll costs?

Are federal taxes included in determining payroll costs?

Should a PPP application be refiled to account for changes made by SBA guidance?

When does the loan forgiveness period begin?

Is an employer with 500 or more employees eligible to apply for a loan under the Paycheck Protection Program?

Do the SBA affiliation rules apply in determining employer eligibility under the Paycheck Protection Program?

How does a borrower substantiate payroll costs under the Paycheck Protection Act? What are the lender’s obligations?

Under the Paycheck Protection Act, are employee benefits included in payroll costs?

Under the CARES Act, is a distribution before age 59½ from a retirement plan permitted without penalty?

Are coronavirus distributions from a retirement plan subject to federal income tax?

Can a coronavirus distribution be repaid in order to avoid the tax liability?

What are the new CARES Act retirement plan loan rules?

How did the CARES Act change the required minimum distribution rules?

Must plan documents be amended to reflect the new CARES Act retirement plan rules?

Are paid sick leave and expanded family and medical leave requirements retroactive?

What are the tax credits under the Families First Coronavirus Response Act (FFCRA)?

Can an employee take leave under both the EPSLA and the EFMLA because a child’s school is closed?

How does a business with less than 50 employees take advantage of the small business exemption for providing child care related paid leave?

How do I determine an employee’s pay for purposes of paid leave?

How do I count hours worked by a part-time employee for purposes of paid leave?

Does overtime pay have to be included when determining paid leave?

Can an employer deny an employee paid sick leave if the employee was on sick leave due to illness?

In order to receive paid EFMLA leave, the employee must be employed for 30 days. How is this determination made?

Who qualifies as a son or daughter for purposes of EFMLA leave?

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