When encountering the phrase “employee with a disability,” you might immediately envision a person with an obvious physical impairment. Even the internationally used symbol for accessible areas is a person in a wheelchair. However, many disabilities are not so apparent. Conditions such as Crohn’s disease, diabetes,...
It would be an understatement to say 2020 has been challenging. Leaders of non-profits still standing are justified in worrying about strained budgets and their ability to deliver on their organization’s promises during a pandemic, financial crisis, and time of social and political upheaval. Staffers are...
Many employees have suffered financial hardships because of the COVID-19 pandemic. In response, some employers may consider offering financial assistance as a fringe benefit. A common question that arises regarding such an idea is: Does the Internal Revenue Code allow disaster relief payments to be...
In response to the COVID-19 pandemic, federal agencies have extended certain claims and appeals periods for employee pension benefits plans subject to the Employee Retirement Income Security Act of 1974 (ERISA). The relief also applies to qualifying group health plans, as well as eligible disability...
In August, a federal trial court invalidated several provisions of the U.S. Department of Labor’s (DOL’s) temporary regulations that implemented the paid leave provisions of the Families First Coronavirus Response Act (FFCRA). By way of a response, the DOL’s Wage and Hour Division recently issued revised...
In Notice 2020-66, the IRS recently determined that Medicaid coverage limited to COVID-19 testing and diagnostic services is not minimum essential coverage under a government-sponsored program. Thus, an individual’s eligibility for this coverage for one or more months does not prevent those months from qualifying...
As you are probably aware, President Trump signed an executive memorandum on August 8 creating a payroll tax deferral. The development has brought with it much uncertainty regarding administrative compliance and the long-term impact of this pandemic-related relief. Deferral Details Under the memorandum, an employer may choose...
Although many employers have had to let go or furlough employees during the COVID-19 pandemic, others are still hiring or soon will be. If your organization needs to fill positions, or may start filling them in the months ahead, you still need to hire carefully. Given...
Has your organization laid off employees this year because of the COVID-19 pandemic, but you plan to rehire some of them before the end of 2020? Or maybe you already have? If so, and you offer a qualified retirement plan, the IRS recently issued an...
Many businesses now offer, as part of their health care benefits, various types of accounts that reimburse employees for medical expenses on a tax-advantaged basis. These include health Flexible Spending Accounts (FSAs), Health Reimbursement Arrangement (HRAs), and Health Savings Accounts (HSAs, which are usually offered...