IRS Adds “Gloss” to Partial Plan Termination Temporary Relief in New FAQs

On April 27, 2021, the IRS updated its Coronavirus-Related Relief for Retirement Plans and IRAs FAQs to add guidance for partial termination of a qualified retirement plan under Section 209 of the Taxpayer Certainty and Disaster Tax Relief Act of 2020. Section 209 provides that a plan is not treated as having a partial termination during any plan year which includes the period beginning on March 13, 2020, and ending Read More

Court Permits Claim Against Employer For Denying Same Sex Spousal Benefit Based on Religious Purposes

A Maryland federal district court has ruled that a Title VII case involving a plaintiff who sued his employer for dropping health care coverage for his same-sex spouse can proceed, while dismissing the plaintiff’s claims for breach of contract, negligent misrepresentation, and detrimental reliance as well as several state wage and collection law claims. Background The case -- Doe v. Catholic Relief Services -- Read More

DOL Releases New Investment Advice: Prohibited Transaction Exemption FAQs

On April 13, 2021, the Department of Labor (DOL) issued guidance to help investment advisors more fully understand the Prohibited Transaction Exemption (PTE) 2020-02, which went into effect on February 16, 2021.  PTE 2020-02 allows certain investment advice fiduciaries -- registered investment advisers, broker-dealers, insurance companies, banks, and individual investment professionals that are their employees or Read More

DOL Issues Cybersecurity Protection Practices for Retirement Plan ERISA Fiduciaries

On April 14, 2021, the Department of Labor (DOL) released its first-ever guidance on cybersecurity for retirement benefit plan sponsors, record keepers, service providers, and participants. The guidance comes in three forms: Plan Sponsors: Tips for Hiring a Service Provider with Strong Cybersecurity Practices The DOL prepared this list of tips to help plan sponsors and fiduciaries “meet their responsibilities under Read More

DOL Proffers Model Notices to Accommodate ARPA-Mandated COBRA Subsidies and Expansion

The American Rescue Plan Act of 2021 (ARPA) included a provision to help unemployed workers by authorizing a 100% subsidy of COBRA health insurance premiums from April 1, 2021, to September 30, 2021. Current and former employees who qualify for the COBRA subsidy must be notified by May 31, 2021, and have 60 days to make an election.  The ARPA required the Department of Labor (DOL) to issue model notices within 30 Read More

Biden Administration Continues Actions Aimed at Addressing and Advocating for Racial and Gender Equality

On January 20, 2021, President Biden issued Executive Order (E.O.) 13985, Advancing Racial Equity and Support for Underserved Communities Through the Federal Government, to affirm that “the Federal Government should pursue a comprehensive approach to advancing equity for all, including people of color and others who have been historically underserved, marginalized, and adversely affected by persistent poverty and Read More

Unemployment Expanded to Include Individuals Who Won’t Return to Work Due to Noncompliant COVID Environments

On February 25, 2021, the DOL issued guidance to state unemployment agencies that expands the eligibility of employees who declined to work due to pandemic safety concerns to receive Pandemic Unemployment Assistance (PUA). The new guidance expanded PUA eligibility to three categories of employees: Workers receiving unemployment benefits who had their continued regular unemployment benefits’ claims denied Read More

EEO-1 Data Entry Timeframe Finally Set

On March 29, 2021, the Equal Employment Opportunity Commission (EEOC) announced that the opening date for the collection of 2019 and 2020 EEO-1 data will be April 26, 2021. The final deadline for employers to submit that data is July 19, 2021. Employers with more than 100 employees are required to file EEO-1 data (workforce demographic information) annually. This requirement also applies to federal contractors with Read More

OSHA Rolls Out Targeted Investigation Program

On March 12, 2021, OSHA released its new temporary COVID-19 National Emphasis Program (NEP) that will expand its inspection and enforcement efforts to protect workers at high risk for contracting COVID-19. The NEP targets certain industries and worksites that the agency considers “high-hazard” environments and is effective immediately. Targeted Industries OSHA developed a list of primary and secondary targeted Read More

DOL Plans to Roll Back Joint Employer & Independent Contractor Rules

On March 11, 2021, the U.S. Department of Labor (DOL) announced proposals to rescind the Independent Contractor Final Rule and the Joint Employer Rule, stating that the rules would “significantly weaken protections afforded to American workers under the Fair Labor Standards Act.” Independent Contractor Status Under the FLSA The Independent Contractor Final Rule, issued on January 7, 2021, established new standards Read More