Published in NH Bar
News (2/17/2021)
On December 27, 2020, President Trump signed into law the
COVID-Related Tax Relief Act of 2020, part of H.R. 133, the
Consolidated Appropriations Act, 2021, (the
“Act”). Although the initial political focus was
whether the Act s $600 per individual direct payment was
sufficient, the 5,593-page legislation contains numerous provisions
that will impact employer sponsored benefit plans for years to
come. The Act follows the 2019 SECURE Act and the 2020 CARES Act in
making significant changes to the Tax Code and other federal laws
impacting benefit plans. Below are some of the key provisions
relating to welfare plans, retirement plans and other employer
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On December 27, 2020, President Donald Trump signed into law the “Consolidated Appropriations Act of 2021 a small portion of which, the COVID-Related Tax Relief Act of 2020, (Relief.
The Consolidated Appropriations Act, 2021, signed into law by President Donald Trump on December 27, 2020, provided COVID-19 relief, including some retirement plan law changes.
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On January 1, 2021, California Senate Bill 1383 (SB 1383), signed into law by Governor Gavin
Newsom on September 17, 2020, became effective, significantly
expanding the California Family Rights Act s (CFRA)
applicability and coverage.
Codified as Government Code section 12945.2, the CFRA provides
qualified employees with 12 weeks of unpaid leave and job
protection for qualified leave events, such as time to bond with a
new child, caring for qualified family members who are experiencing
a serious health condition, or time off to recover from one s
own serious health condition.
Previously, mirroring the federal Family Medical Leave Act (FMLA),