Topic: COVID-19

Form 5500 Filing Relief for Certain Employee Benefit Plans

In response to the COVID-19 pandemic, the IRS has automatically extended the deadline for ‎certain ‎retirement and welfare plans to file Form 5500. IRS Notice 2020-23 provides that tax ‎returns, including Forms 5500, that are required to be filed on or after April 1, 2020 and before ‎July 14, 2020 are automatically extended to July 15, 2020. ‎

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FAQs Provide Guidance on COVID-19 Testing and Diagnosis Requirements Affecting Employer Health Plans

The Departments of Labor, Health and Human Services and Treasury (collectively, the ‎‎“Departments”) jointly issued FAQ guidance regarding implementation of the health coverage ‎provisions under the Families First Coronavirus Response Act (“FFCRA”) and the Coronavirus ‎Aid, Relief and Economic Security Act (“CARES Act”).‎

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ISS and Glass Lewis Present Guidance for Corporate Governance During COVID-19

Public companies and their boards can look to the recently released guidance of ISS and Glass ‎Lewis when considering best therapies to address corporate governance and broader ‎environmental, social and governance issues. The prominent proxy advisors address, among ‎other things, issues affecting annual general meetings, board composition, and executive ‎compensation. This post highlights the executive compensation considerations.‎

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