IRS guidance, Notice 2020-29 and 2020-33, issued on May 12, 2020 addresses unanticipated changes in health and dependent care expenses because of the 2019 Novel Coronavirus (COVID-19) pandemic by  providing for increased flexibility with respect to mid-year elections under a Section 125 cafeteria plan during calendar year 2020 related to employer sponsored health coverage, health Flexible Spending Arrangements (health FSAs), and dependent care assistance programs.  It is also providing increased flexibility with respect to grace…

Employers who have had to implement mass layoffs and facility closures in response to the ongoing COVID-19 pandemic must ensure that they comply with the requirements of the federal Worker Adjustment and Retraining Notification Act (WARN Act).  A failure to comply can result in significant potential liability in the form of class-based litigation. The U.S. Department of Labor (DOL) recently issued a series of Frequently Asked Questions regarding the WARN Act in the context of…

On April 30, 2020, the Internal Revenue Service and the Department of Labor extended certain time frames for special enrollment in a health plan, COBRA coverage, claims procedures, and external reviews for all welfare and pension plans.  Under the Rule, all group health plans, disability and other employee welfare benefit plans, and employee pension benefit plans subject to ERISA or the Internal Revenue Code must disregard the time period from March 1, 2020 until sixty…

The Equal Employment Opportunity Commission (EEOC) updated the guidance document titled “What You Should Know About COVID-19 and the ADA, the Rehabilitation Act and Other EEO Laws” on April 23, 2020 to address employer testing for COVID-19 in the workplace.  The EEOC’s guidance document is a series of technical questions and answers geared towards assisting employers with implementing various COVID-19 protection measures in the workplace without violating the Americans with Disabilities Act (ADA)…

Governor Wolf announced that Pennsylvania construction companies will be permitted to resume operations beginning May 1, one week ahead of schedule, provided they adhere to the Administration’s guidance. The Governor’s guidelines include, among other things, strict social distancing measures (unless employee or public safety requires a deviation); requirements to provide handwashing stations at building entrances, break areas, food truck areas, offices, trailers, and exits; implementation of cleaning or sanitizing protocols; limiting gatherings of workers…

I-9 Form With all the changes to business operations due to COVID-19, it is still important that we pay attention to the non-COVID-related changes that continue to occur in the employment world.  The new I-9 form has been around since January 31, 2020, and its use has been voluntary until now.  As you know, however, the use of the new I-9 form will be mandatory as of May 1, 2020.  The new form is available…

Governor Wolf has unveiled further details about his administration’s plan to reopen the Pennsylvania economy, as hopes persist that the pandemic is losing steam. The administration will use a “three-phase matrix” to determine when counties and/or regions around the Commonwealth are ready to begin easing restrictions on work, congregate settings, and social interactions. The administration will base its decision to move a county or region from one phase of reopening to the next based a…