"Effectively, the guidance says that all of the 'pause' buttons are on an individual-by-individual rolling basis. Thus for example, an employee who terminated prior to March 1, 2020 but whose COBRA 60-day election timeline had already begun to run but not yet expired, the timeline suspensions will end on February 28, 2021."

"One of the EEOC Commissioners ... [stated] on February 18, 2021, that the rules remain under consideration at EEOC ... The incentive issue has particular currency and importance today as many employers consider whether to offer incentives to encourage employees to receive COVID-19 vaccinations."

"In this most recent notice, the IRS broadened the relief ... so that an employer may allow election changes for all pre-tax health benefits in the 2021 plan year without a qualifying reason. The rules retain the written attestation requirement of other coverage for revoking medical coverage."

"This 2021 urgency ordinance takes effect immediately and is retroactive to January 1, 2021.... [It] provides all employees, regardless of the size of the employer, who are not food sector workers, healthcare providers, or first responders ... and who perform work in unincorporated areas of Los Angeles County, with COVID-19-related leave entitlement."

"More than two-thirds (68%) of retired respondents said they retired earlier than expected ... Nearly seven in 10 (69%) Americans (age 21+ in 2007) said they believe the COVID-19 pandemic will have a greater overall economic impact than the Great Recession (2007-2009), with retired respondents feeling most adamant (86%, versus 69% for near-retired and 68% for pre-retired)."

"[N]umerous California counties and cities have extended their COVID-19 paid sick leave ordinances and imposed additional requirements for employers. To date, these include: Los Angeles (City and County), City of Long Beach, Sacramento (City and County), San Francisco, City of Oakland, San Mateo County, Sonoma County, Santa Rosa, and San Jose."

"[M]ore than three in ten employees say they increased their retirement savings contributions in the last year ... 80 percent of employees who have guaranteed lifetime income in retirement -- like an in-plan annuity -- say they feel confident in their progress toward their long-term savings goals, compared to 45 percent of those who do not have a source of guaranteed lifetime income."

"Nearly two-thirds (64%) of respondents said the pandemic has not changed their retirement date. Less than one in 10 (8.3%) reported that the pandemic has changed their retirement date to later than they planned, and 16.7% said they will be retiring earlier than planned. Only 2.8% said they never plan to retire, and 8.3% reported they don't know if the pandemic changed their retirement date."

"[T]he relief afforded under these rules will expire effective February 28, 2021 -- and this expiration would be a 'hard stop,' meaning there will not be a 60 day 'wind down' period as anticipated in the original guidance.... The DOL seems more open to seeking avenues to further extend the Outbreak Period.... The IRS is less keen on issuing any sort of extension."

"[T]he IRS and DOL may attempt to reinterpret the Outbreak Period relief, such as by saying that it applies on a participant-by-participant basis.... If employers did not communicate the impending February 28, 2021 Outbreak Period expiration, they should make sure they do so now."

"Armed with the understanding that voluntary vaccination programs are generally permissible provided they are truly voluntary, the question arises: can employers affirmatively incentivize employees to become vaccinated? And if so, how do employers design incentives that ensure their vaccination program remains truly voluntary and does not in effect force participation in potential violation of the anti-discrimination laws?"

"Based on this guidance, it appears the New York [DOL] has ruled that an employee may use quarantine leave for up to three COVID-19 orders."

10 pages. "Digital health apps (47%), self-management tools (41%), and navigation and consumer engagement platforms (41%) have emerged as lead areas of interest for benefits leaders ... 36% of employers are interested in a virtual-directed health plan model, with a virtual primary care physician who directs all care, including coordination with the traditional brick-and-mortar health system."

"In the absence of specific guidance from the EEOC, if employers offer a vaccine incentive, they must be mindful of employees who cannot receive a COVID-19 vaccination because of religious beliefs or other medical conditions."

"Without an extension of this 12-month expiration date, [the author] believes the clock starts again on March 1, 2021 for COBRA, certain HIPAA special enrollment, and COBRA qualifying events and claims appeals."

"Adding to the confusion is a one-year statutory limit that applies to extensions mandated by the Departments. Since the Outbreak Period Extensions were first effective as of March 1, 2020, that one-year limit will be up shortly.... [P]lans and plan administrators should decide whether to end the extensions on midnight on February 28, 2021 based on this one-year limit."

"The COVID-19 pandemic has impacted many Americans' concerns and plans for retirement ... A large swath of Americans is concerned about their economic security in retirement.... Americans are highly supportive of Social Security, and there is some support for expanding the program.... When it comes to pensions, Americans have highly favorable views about their role in the retirement equation and see these plans as better than 401(k) savings accounts."

"[1] Have clear written policies and practices.... [2] Educate, engage, and communicate.... [3] Be organized.... [4] Train managers.... [5] Treat employees taking FMLA leave the same as those who take non-FMLA leave.... [6] Account for other state leave laws.... [7] Consider COVID-19's continued impact.... [8] Remember the ADA."

"[H]ere we are, almost a year out, and the president hasn't rescinded the national emergency. But under ERISA, the feds only had the authority to suspend these deadlines for a year.... So, what happens on March 1 with respect to all those folks who, since then, haven't yet elected COBRA, paid their COBRA premium, submitted claims, applied for HIPAA special enrollment, or filed an appeal on a denied claim?"

"As the pandemic continues on, employers have reported that COBRA qualified beneficiaries are not making elections, or are making no or short payments of premiums ... Without guidance, the best analog is to look at how the employer treats COBRA beneficiaries during the non-pandemic election period, and during the late payment grace period."

"68% of plans with assets greater than $25 million adopted at least one CARES Act Provision. 9% of participants with access to provisions, in plans with assets greater than $25 million, used at least one CARES Act provision. 23% of participants indicated that they plan on repaying their Coronavirus Related Distribution (CRD)."

"With the pandemic still ongoing, the end of COBRA extensions is uncertain and has created myriad issues for beneficiaries, employers, health insurance plans, and third party COBRA administrators.... With the February 28 date looming, several scenarios could play out. "

"Last month, the county passed an urgency ordinance requiring all private employers in unincorporated parts of Los Angeles County to provide up to 80 hours of supplemental paid sick leave for certain COVID-19-related reasons, provided that the employee did not previously exhaust available leave under the FFCRA or the original supplemental paid sick leave ordinance.... [T]he new ordinance applies to all employers regardless of the number of employees."

12 pages. "[If] we make it easy to draw down savings, how can we make it even easier to accumulate savings once the hardship is over? It's an especially crucial question given that policy makers also made it easier for workers to pull out savings during the Great Recession of 2008-2009.... This whitepaper proposes changes to plan design that can boost savings once the economy recovers."

"[The] rule is clear that disregarding relevant time periods is limited to one year. However, what is not clear is whether the tolling relief expires at the end of this month (i.e., one year from the March 1, 2020 start of the outbreak period), with all tolled periods re-starting for affected individuals, or whether the one year limit is merely a cap to be applied on an individual-by-individual basis."