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Patterson Belknap Webb & Tyler LLP  

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All new york COVID-19 articles | All Articles by Patterson Belknap Webb & Tyler

IRS Guidance: COVID-19 PPE May be Eligible to be Reimbursed from Health FSAs, HRAs, and HSAs
Patterson Belknap Webb & Tyler LLP, April 2021

On March 26, 2021, the Internal Revenue Service (“IRS”) published Announcement 2021-7, which notifies taxpayers that certain amounts paid for personal protective equipment (such as masks, hand sanitizer, and sanitizing wipes) for the primary purpose of preventing the spread of COVID-19 (“COVID-19 PPE”) may be an eligible expense that can be reimbursed from certain health care account based plans. The IRS Announcement treats amounts paid for COVID-19 PPE as amounts paid for medical care under 213(d) of the Internal Revenue Code (the “Code”)...

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American Rescue Plan Act: New Guidance on COBRA Premium Assistance
Patterson Belknap Webb & Tyler LLP, April 2021

The American Rescue Plan Act (“ARPA”) became law in March of this year. One of the many relief provisions included in ARPA is a temporary subsidy of COBRA continuation premiums for certain individuals, summarized in our prior alert, found here. On April 7, the Department of Labor’s Employee Benefits Security Administration (the “EBSA”) released model notices and FAQs (the “FAQs”) clarifying certain aspects of the changes ARPA made with respect to COBRA continuation. While interpretive questions remain, prompt action by employers and other providers of health plan benefits is necessary...

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New York Employees Now Entitled to Paid Leave for COVID-19 Vaccination
Patterson Belknap Webb & Tyler LLP, March 2021

New law provides up to four hours of paid leave for vaccination: On March 12, 2021, New York Governor Andrew Cuomo signed legislation entitling New York employees to up to four hours of paid leave to receive COVID-19 vaccinations, effective immediately...

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The EEOC Issues Clarifying Guidance about COVID-19 Vaccines in the Workplace
Patterson Belknap Webb & Tyler LLP, December 2020

Last week, the Equal Employment Opportunity Commission (“EEOC”) updated its COVID-19 guidance to address workplace issues related to COVID-19 vaccines, including mandatory vaccination policies. According to the EEOC, employers may mandate vaccines, but must attempt to accommodate employees who refuse vaccination because of disability or a sincerely held religious belief, practice, or observance. Under both exemptions, an employer is required to provide an employee with a reasonable accommodation excusing the vaccination requirement unless the accommodation would pose an undue hardship to the employer...

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Takeaways From 4 NY Virus-Related Tenant Contract Rulings
Patterson Belknap Webb & Tyler LLP, December 2020

Over the past several months, many disputes have arisen over whether the COVID19 pandemic or government responses to it provide, depending on the jurisdiction, an impossibility or impracticability defense for nonperformance under a contract. Now, we are beginning to see a flood of decisions addressing that defense. We previously wrote about two recent decisions from New York that are instructive on the defense of impossibility — the relevant standard under New York law. We opined that these decisions showed it would often be difficult for parties to avoid performance on the ground of impossibility...

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