On March 12, 2021, President Biden signed the American Rescue Plan Act (ARPA) into law, aiming to provide relief to individuals and businesses suffering from the COVID-19 pandemic. ARPA impacts employer-sponsored health plans in several ways, including the implementation of a COBRA premium subsidy. Employers should be aware of the actions they must take in response to this change.

COBRA requires an employer-sponsored group health plan to give employees who otherwise would lose coverage due to termination (or another qualifying event) a chance to continue to buy coverage for themselves and any family members on the plan for a limited period after that event. The maximum coverage period generally is 18 months. The plan typically may charge up to 102 percent of the cost of coverage for similarly situated active participants (the COBRA premium).


Continue Reading American Rescue Plan Act’s COBRA health care premium subsidy

Employers should be aware of recent changes in state workers’ compensation laws which expand protections for “front-line” workers in response to the ongoing COVID-19 pandemic. These laws make it easier for certain categories of employees to obtain workers’ compensation benefits for COVID-19 infections.

Employees contracting COVID-19 infections may be unable to succeed in bringing claims under traditional workers’ compensation statutory schemes because they must be able to show both that they contracted COVID-19 from the workplace as opposed to another source – a difficult task –and that the risk of being exposed to COVID-19 was peculiar to the nature of their job.
Continue Reading States expand workers’ compensation law for “front-line” workers in response to COVID-19

The new draft tax bill, unveiled last week by the Trump administration has many provisions which would significantly affect many businesses in the United States. This post does not focus on all of the implications for the draft tax bill for companies, but highlights two provisions, which, if enacted, will turn the world of executive