Agencies Leading COVID-19 Containment and Mitigation Efforts Chart. This entirely new COVID-19 resource reflects key administrative agencies that are leading the efforts to contain the spread of COVID-19, including US federal agencies with regard to employee benefit issues.

COVID-19 and Qualified Disaster Relief Payments Under Code Section 139. This new Article addresses the exclusion from an individual's gross income for qualified disaster relief payments made by employers under Section 139 of the Internal Revenue Code. The resource analyzes these tax-free qualified disaster relief payments in the context of COVID-19.

COVID-19 Compliance for Health and Welfare Plans. This entirely new Practice Note addresses key compliance considerations for employer-sponsored health and welfare plans relating to the US outbreak of COVID-19, and analyzes important federal legislation and administrative agency guidance relating to health and welfare plan compliance issues.

Group Health Plan Coverage Mandate for SARS-CoV-2, COVID-19, and Serology Testing. This new Article addresses the requirement, under US legislation enacted in response to COVID-19, that group health plans and health insurers provide coverage for certain items and services related to detecting SARS-CoV-2 or diagnosing COVID-19 and related serology testing.

Global Coronavirus Toolkit. This new Toolkit is intended to guide counsel working across jurisdictions through Practical Law's global epidemic, pandemic (including COVID-19), and business interruption content, and includes US-specific resources governing employee benefits and COVID-19.

IRS Guidance on COVID-19 Paid Leave Tax Credits Under the FFCRA. The IRS has issued extensive FAQ guidance regarding the refundable payroll tax credits permitted for the paid leave requirements under the Families First Coronavirus Response Act (FFCRA), as amended by the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). The FFCRA and CARES Act require certain employers to provide paid leave in response to the US outbreak of COVID-19 and make available related payroll tax credits. This new Article addresses these requirements and IRS FAQ guidance concerning various aspects of compliance with the payroll tax credit requirements, including rules applicable to employee benefit arrangements.

Road Map to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). This resource, which reflects several Practical Law substantive practice areas including employee benefits, addresses key developments under the CARES Act, related regulations, and other implementing guidance. The resource includes links to summaries of key stimulus programs and regulatory actions and other Practical Law resources.

Summary of Material Modifications (SMM) Describing COVID-19 Benefits Option. This new Standard Document addresses the availability of telehealth services under an employer-sponsored health plan relating to COVID-19 and reflects extensive guidance from the administrative agencies encouraging the expanded use of telehealth services.

Summary of Material Modifications (SMM) Describing Coverage for COVID-19 Testing. This new Standard Document addresses the health plan coverage mandate for COVID-19 testing under the FFCRA, as expanded by the CARES Act.

Supplemental Unemployment Benefit (SUB) Plans and COVID-19. This new Article addresses how employers may use supplemental unemployment benefit (SUB) plans to increase the incomes of employees laid off because of the economic downturn related to the US outbreak of COVID-19. The resource analyzes SUB plan design parameters under IRS guidance that permits favorable employment tax withholding treatment for SUB plan benefits.