"[P]lan sponsors must amend their retirement plan documents before the end of the 2022 plan year.... [The SECURE Act and the CARES Act] require plan amendments to reflect [1] certain mandatory changes and/or [2] optional changes employers chose to implement.... [S]ponsors of health and welfare plans should make sure that their plan documents are fully up-to-date with all the various changes required by (and/or due to) the myriad laws enacted and guidance issued throughout the COVID pandemic. This includes several changes in the CARES Act and informal guidance from the IRS, including, among other things, the temporary rules requiring plans to disregard certain days in calculating various COBRA, special enrollment and ERISA claims/appeals deadlines, etc."  MORE >>