Entries by Adrienne Engel

IRS Allows for Temporary New Cafeteria Plan Flexibility due to COVID-19

In response to the continued administrative and practical burdens faced by health and welfare plans and their plan participants due to the COVID-19 epidemic, the IRS released Notice 2020-29 to relax some of the rules under §125 to increase flexibility for pre-tax elections under an employer’s cafeteria plan.  Generally, election changes under Notice 2020-29 can be made regardless of whether or not the reason for the change meets the consistency requirements outlined in §125.

COVID-19 Considerations | How To Prevent Legionella During Extended Building Shutdown

Many buildings do not have formal water management plans. A sudden and extended discontinued use of the water systems may increase the risk of stagnant water remaining in the plumbing for several weeks or months. Stagnant water from plumbing lines can be easily aerosolized and create a mist when discharged through showerheads, faucets and garden fixtures. The fine mist can be inhaled, permitting the bacteria that causes Legionella to enter the lungs and cause infection.