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[Guidance Overview]
DOL Issues Temporary Rule Regarding FFCRA
"In many respects, the provisions in the Rule affirm or elaborate on the Q&A guidance that the DOL had previously issued in three installments over the course of late March ... Because the Rule and the Guidance cover much of the same ground, [this article summarizes] all of the DOL's FFCRA information to date -- including some key new provisions of [the] Rule -- in a one-stop-shop fashion."
Foley & Lardner LLP
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[Guidance Overview]
FFCRA: DOL Publishes Temporary Rule and Further Guidance
"An employer is expected to count the relevant number of employees as of the date that an employee would take leave. Therefore, it may be that an employer would have to provide paid leave to one employee if the employer has fewer than 500 employees on the date that particular employee takes leave, but would not have to provide paid leave to a second employee if the employer has since exceeded the 500-employee threshold by the time that second employee would take leave"
Tucker Ellis LLP
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[Guidance Overview]
FFCRA Regs Provide Some Clarity, Some Confusion
"When employees seek to take unpaid leave under the FMLA, employers may require them to first substitute accrued, paid time off provided under employer policies. But whether the same principles applied to Emergency Family Medical Leave remained an open question. Unfortunately, the Final Rule did not provide clarity on the issue.... Given the uncertainty, employers should use caution if they want employees to use employer-provided PTO and Emergency Family Medical Leave simultaneously."
Hunton & Williams LLP
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[Guidance Overview]
District of Columbia Expands D.C.'s FMLA and Unemployment Insurance Provisions
"The Act creates a new category of protected ['Declaration of Emergency' (DOE)] leave. An employee who is unable to work as a result of COVID-19, during a period of time for which Mayor Muriel Bowser has declared a public health emergency, is entitled to DOE leave during that period.... [T]he amount of covered leave is indefinite and lasts during the period of the public health emergency. The DOE leave is unpaid, and the new DOE leave requirement applies to all employers in D.C., regardless of the number of employees they employ in the District."
Quarles & Brady LLP
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[Guidance Overview]
Highlights of Recent IRS Guidance on Coronavirus-Related Relief
"Employers can continue to follow existing payroll deduction authorizations to deduct from such pay for benefits and 401(k) while an employee is on the paid sick leave.... Both types of paid sick leave are taxable to the employee and cannot be excluded from an employee's federal gross income as a 'qualified disaster relief payment' under Code section 139 because they are payments made to replace lost wages.... Employer can take the credit for the qualified leave wages, plus the allocable portion of the qualified health plan costs during the leave and the amount of the employer's share of the Medicare taxes (1.45%) on the leave wages."
Jackson Walker
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[Guidance Overview]
CARES Act Prompts Changes to Employer-Sponsored Health Plans
"Building on the FFCRA requirements, the CARES Act expanded the types of COVID-19 tests that must be covered to include: [1] products approved by the [FDA]; [2] products for which the developer has requested or intends to request an emergency use authorization by the FDA; [3] products developed in and authorized by a state that has notified [HHS] of its intention to review COVID-19 tests; and [4] products that HHS approves through published guidance. The CARES Act also governs the amount that plans must cover for COVID-19 testing."
Ogletree Deakins
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FFCRA: What Should Employers Be Doing Now?
"Implement policies ... Develop your forms ... Coordinate with your payroll company to establish pay codes ... Train your supervisors ... [Y]ou have until April 17th to figure this out."
McBrayer PLLC
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Disclosure by Healthcare Providers of Employees' COVID-19 Status to Employers
"Healthcare providers struggle to know if and when they may disclose a patient's COVID-19 status to an employer. The analysis differs somewhat depending on whether the healthcare provider is acting solely in its capacity as a healthcare provider of the patient, or if the healthcare provider also happens to be the employer of the patient."
Holland & Hart LLP
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Tax Exemptions and Implications of COVID-19 Qualified Disaster Relief Payments for Employees
"There is very minimal guidance on what qualified disaster relief payments include. They do not include replacement of wages or wage-like payments, such as sick leave or paid leave. Raises or bonuses to classes of workers ... are not disaster relief payments. While extensive accounting is not required, and putting in place an official 'program' may unnecessarily slow down needed relief to employees, [the authors] recommend a basic practical system to identify employee hardship and the general category of expenses paid[.]"
Faegre Drinker
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Benefits in General
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[Guidance Overview]
Employee Benefits Provisions of the CARES Act and Other Federal Relief
"[T]he CARES Act ... made 4 key changes that apply generally to tax-favored retirement vehicles -- [1] the creation of 'coronavirus-related distributions,' [2] an expansion of the limits available for participant loans, [3] a suspension of participant loan repayments and [4] 2020 required minimum distribution (RMD) relief.... [T]he 2020 RMD relief will likely be mandatory but the loan and coronavirus-related distribution provisions will likely not be.... [T]he CARES Act requires that group health plans cover certain COVID-19 preventative care within 15 days of recommendation."
Sullivan & Worcester
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Selected Discussions on the BenefitsLink Message Boards
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