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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...

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...

The EEOC Has Announced a New Deadline for Employers to Submit Workplace Diversity Data
Patterson Belknap Webb & Tyler LLP, April 2021

The U.S. Equal Employment Opportunity Commission (“EEOC”) announced on March 29, 2021 that qualifying employers should file 2019 and 2020 workplace diversity data, known as the EEO-1 Component 1 data, by July 19, 2021. The data collection will open on April 26, 2021. Employers with 100 or more employees and federal contractors with 50 or more employees should begin preparing to submit the data in anticipation of this opening...

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...

American Rescue Plan Act: COBRA Premium Subsidies and Increased Limits for Dependent Care Benefits
Patterson Belknap Webb & Tyler LLP, March 2021

On March 11, 2021, President Biden signed into law the American Rescue Plan Act of 2021 (“ARPA”) which is another coronavirus stimulus package aimed at speeding up the United States’ recovery from the economic and health effects of the COVID-19 pandemic...

The Holding Foreign Companies Accountable Act and its Potential Repercussions
Patterson Belknap Webb & Tyler LLP, March 2021

U.S. capital markets are beginning to experience the effects of the passage of the Holding Foreign Companies Accountable Act (HFCAA). Amid continuing tensions between the United States and China, then-President Trump signed the HFCAA into law on December 18, 2020. The HFCAA was introduced in the United States Senate on March 28, 2019 by Senator John Kennedy (R-LA) and Senator Chris Van Hollen (D-MD). The HFCAA passed the Senate by unanimous consent on May 20, 2020...

IRS Guidance on Additional Flexible Spending Account and Mid-Year Election Relief Under Cafeteria Plans in 2021 and 2020
Patterson Belknap Webb & Tyler LLP, March 2021

On February 18, 2021, the IRS issued Notice 2021-15, which provides guidance with regard to a number of provisions of the temporary changes to the rules related to the operation of health and dependent care flexible spending accounts that were included as part of the Consolidated Appropriations Act, 2021 (the “New Law”), and also provides for an additional exception from the standard rules regarding Section 125 plan (often referred to as cafeteria plans or flexible benefits p

Data Security Law Blog Digest
Patterson Belknap Webb & Tyler LLP, March 2021

In an effort to keep our readers up-to-date on the latest developments in cybersecurity law and regulation, we are pleased to share an overview of our team’s recent blog posts. We periodically send updates compiling links to our most recent blog posts and news. If you do not wish to receive email updates, please email Marketing to be removed from the distribution list...

EEOC Revises Enforcement Guidance on Religious Discrimination
Patterson Belknap Webb & Tyler LLP, February 2021

The Equal Employment Opportunity Commission (“EEOC”) recently updated its Compliance Manual Section on Religious Discrimination, seeking to clarify how Title VII of the Civil Rights Act of 1964 (“Title VII”) protects individuals from religious discrimination in the workplace. The enforcement guidance also discusses the legal protections available to religious employers, which have been bolstered in recent years...

Paycheck Protection Program Act Update: Consolidated Appropriations Act, 2021
Patterson Belknap Webb & Tyler LLP, January 2021

The Consolidated Appropriations Act, 2021 (the “Act”), which was signed into law on December 27, 2020, includes several updates to the Paycheck Protection Program (the “PPP”) originally established by the Coronavirus Aid, Relief, and Economic Security Act (as modified by the Paycheck Protection Program Flexibility Act of 2020, the “CARES Act”)...

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...

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...

For the First Time Since TC Heartland, the Federal Circuit Addresses Venue in an ANDA Case – the Holding May Also Impact BPCIA Litigation
Patterson Belknap Webb & Tyler LLP, November 2020

On November 5, 2020, in Valeant Pharms. N. Am. LLC  v. Mylan Pharms. Inc., No. 2019-2402, the Federal Circuit held that venue in Hatch-Waxman cases brought under 35 U.S.C. § 271(e)(2)(A) is proper “only in districts where actions related to the submission of an Abbreviated New Drug Application (‘ANDA’) occur, not in all locations where future distribution of the generic products specified in the ANDA is contemplated.”  Slip op. at 3...

SECURE Act Update: Nondiscrimination Testing Relief and Changes to Permissible In-Service Distribution Ages for Defined Benefit and Money Purchase Plans
Patterson Belknap Webb & Tyler LLP, November 2020

As part of our series of continuing updates1 on different aspects of The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”) and related legislation that may impact (or provide opportunities for) employers that sponsor retirement plans, this alert provides an overview of changes to rules related to nondiscrimination testing where defined benefit plans have been frozen or closed to new participants under the SECURE Act, and a reduction in the m

SECURE ACT Update: Lifetime Income Illustrations
Patterson Belknap Webb & Tyler LLP, November 2020

The Setting Every Community Up For Retirement Enhancement Act of 2019 (the “SECURE Act”), made sweeping changes to retirement plan rules...

Data Security Law Blog
Patterson Belknap Webb & Tyler LLP, September 2020

DataSecurityLaw.com is the firm’s resource for the latest news, analysis, and thought leadership in the critical area of privacy and cybersecurity law. Patterson Belknap’s Privacy and Data Security practice provides public and private enterprises, their leadership teams and boards with comprehensive services in this critical area...

FDA Releases Industry Guidance on Development and Licensure of COVID-19 Vaccines
Patterson Belknap Webb & Tyler LLP, July 2020

The Food and Drug Administration (“FDA”) issued its Development and Licensure of Vaccines to Prevent COVID-19: Guidance for Industry on June 30, 2020.  This nonbinding guidance is intended to remain in effect for the duration of the COVID-19 public health emergency declared by the Secretary of Health and Human Services. The guidance advises vaccine development and licensure following the standard trial progression but on an accelerated timeline...

The U.S. Senate Passes the Holding Foreign Companies Accountable Act
Patterson Belknap Webb & Tyler LLP, June 2020

The United States Senate passed S. 945, the “Holding Foreign Companies Accountable Act” (the HFCAA), by unanimous consent on May 20, 2020. The HFCAA was first introduced in the Senate on March 28, 2019 by Senator John Kennedy (R-LA) and co-sponsored by Senator Chris Van Hollen (D-MD)...

COVID-19 Update: IRS and DOL Extend COBRA and Other Benefit Plan Deadlines During the Pandemic Outbreak Period
Patterson Belknap Webb & Tyler LLP, May 2020

On April 28, 2020, the Employee Benefits Security Administration, the Department of Labor, the Internal Revenue Service, and the Department of the Treasury (the “Agencies”) signed a joint notification of relief, which was published in the Federal Register on May 4, 2020 (the “Notice”)...

Cross-Border Tax-Related COVID-19 Relief
Patterson Belknap Webb & Tyler LLP, May 2020

On April 21, 2020, the IRS released a much-awaited package of guidance in the cross-border tax space that provides relief to those impacted by the COVID-19 pandemic. The guidance relates to (1) day-counting for both tax residency purposes and certain treaty positions, (2) the ability of taxpayers to claim the foreign-earned income exclusion, and (3) carrying on a U.S. trade or business...

EEOC Issues Guidance on the Permissibility of Mandatory COVID-19 Testing in the Workplace
Patterson Belknap Webb & Tyler LLP, May 2020

On April 23, 2020, the U.S. Equal Employment Opportunity Commission (“EEOC”) issued new guidance clarifying that employers may conduct mandatory testing of employees for COVID-19 before they enter the workplace so long as the testing is “job related and consistent with business necessity...

Coronavirus (COVID-19) Resource Center
Patterson Belknap Webb & Tyler LLP, March 2020

At Patterson Belknap we continue to diligently monitor the outbreak of the COVID-19 coronavirus and assess the potential legal and business issues that may arise relating to the virus.  The situation is fluid, and best practices and guidelines are evolving in real time.  We are closely monitoring the situation as it unfolds, and share our latest perspectives on the legal issues relating to COVID-19 below...

New York Employer Tips for Responding to the Coronavirus
Patterson Belknap Webb & Tyler LLP, March 2020

The recent outbreak of 2019-nCOV, a flu-like respiratory illness better known as the Coronavirus, is causing employers to ready themselves for a variety of responses to the spread of the virus.  Human Resources professionals are seeking guidance on how to promote a safe and healthy working environment without violating the rights of ill or potentially ill employees.  We have some tips to help strike the right balance...

Perspective and Planning During Uncertainty
Patterson Belknap Webb & Tyler LLP, March 2020

Recent market volatility and the public health implications of the spread of coronavirus (COVID-19) have been unsettling.  It can be stabilizing in turbulent times to take a deep breath, focus on long-term planning strategies and goals, and assess whether there might be new opportunities to enhance your estate plan...

COVID-19’s Effect on New York Commercial Division
Patterson Belknap Webb & Tyler LLP, March 2020

Over the last few days, Judge Lawrence K. Marks, the Chief Administrative Judge of the New York State Unified Court System, issued two memoranda bearing on COVID-19’s effect on the Commercial Division. First, by memorandum dated March 13, 2020, Judge Marks announced that he and Chief Judge Janet DiFiore have implemented a number of measures to prevent the spread of COVID-19 and protect the well-being of court personnel...

 

 

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