A Practice Note discussing the infection prevention and control (IPC) and reporting requirements for long term care (LTC) facilities, nursing homes, and other post-acute providers during the COVID-19 pandemic. This Note covers compliance with IPC requirements and reporting obligations, the Centers for Medicare and Medicaid Services (CMS) and the Centers for Disease Control (CDC) roles in responding to the public health emergency (PHE), and investigations of LTC facilities and survey findings. This Note contains important information about CMS waivers applicable to LTC providers during the PHE. This Note is based on federal law.