The Occupational Safety and Health Administration (OSHA) has issued new guidance regarding an employer’s obligation to record all COVID-19 illnesses among workers if the illness is “work-related.” This new obligation went into effect on May 26, 2020, and supersedes guidance issued in April. Recordkeeping Obligations Employers are responsible for recording cases of COVID-19 if all of the following requirements are met: The case is a confirmed case of COVID-19, as defined by the CDC.…

Yes, that PCORI Fee—it’s back! About this time last year, we let you know that this filing and fee was coming due, and that it was the last time it would be required for a calendar year plan. Since that time, however, the requirement was extended another ten years (by the Further Consolidated Appropriations Act, 2020, signed into law on December 20, 2019). The annual filing (and fee payment) for applicable self-insured health plans and…

I recently offered guidance on the Worker Adjustment and Retraining Notification (WARN) Act as it relates to changes in employment status for an article by the Society for Human Resource Management (SHRM) addressing potential litigation issues from the COVID-19 fallout. The WARN Act requires most employers with more than 100 employees to provide a 60-day notice ahead of large-scale layoffs or the closing of operations. WARN Act claims require plaintiffs to show the following: A…

I’m excited to be a presenter during a webinar titled, “Impact of COVID-19 and The CARES Act on Your Retirement Plan” on Wednesday, May 13. The program will discuss the impact of COVID-19 and the CARES Act on retirement plans and what plan sponsors should know, including rule changes for retirement plans and the administrative impact of the new laws. The event is sponsored by Mauldin & Jenkins, LLC, Sarasota Private Trust Company, and Bass,…

As part of the federal government’s response to the COVID-19 pandemic, the Internal Revenue Service (IRS), the Employee Benefits Security Administration (EBSA), and Pension Benefit Guaranty Corporation (PBGC) have recently provided relief to benefit plan sponsors by moving back certain upcoming plan compliance deadlines. See further below for a detailed list of the specific relief. IRS Notice 2020-23 provides that if any deadline would occur between April 1 and July 14, that deadline is automatically…

I recently offered insights in an article on the workplace safety orders issued by state and federal agencies as many employees start the return to work following the COVID-19 pandemic. While these orders serve as helpful guidance on how to businesses can safely reopen, many are also questioning the liability risk that comes with reopening a workplace. As I pointed out in the article, “The biggest issue is that it’s unclear at this point whether…

Bass, Berry & Sims has provided updated guidance on the employment-related provisions of the Families First Coronavirus Response Act (FFCRA) and answers to some frequently asked questions regarding the FFCRA regarding providing Emergency Paid Sick Leave (EPSL) and Emergency Family and Medical Leave Act (EFMLA) benefits under the Act. This guidance includes answers to some of the most frequently asked questions, such as: Who is a covered employer under the FFCRA? Do I have to…