The Treasury Department and the Internal Revenue Service (IRS) temporarily allowed, in light of COVID-19 pandemic restrictions, electronic alternatives to physical presence requirements for retirement plan participants’ elections that required spousal consent. The two allowed alternatives were remote witnessing by notaries public […]
In the beginning of the pandemic, employers struggled to determine whether workers who contracted COVID-19 qualified for disability protections under the Americans with Disabilities Act (ADA). More than two years later, employers have another issue to consider—whether employees who experience ongoing complications […]