The American Rescue Plan Act of 2021 includes numerous compensation and benefits items, including:
Funding relief for single employer pension plans;
Funding relief and funding assistance for certain multiemployer pension plans;
COBRA premium assistance for eligible individuals and their families and a corresponding payroll tax credit;
An increase in the individual tax exclusion for employer-provided dependent care assistance;
An expansion of the definition of “covered employee” under Section 162(m); and
Enhancements to the employee retention credit and other COVID-related provisions.
The D.C. Bar’s Employee Benefits Committee is pleased to welcome Grace Melton, a Partner in Deloitte’s Washington National Tax office, along with her colleagues Rob Neis and Tom Pevarnik, both Managing Directors in Deloitte’s Washington National Tax office, to explain the changes in law.
Are you a current law student and looking to register for one of our programs? Learn about the D.C. Bar Law Student Community and attend most individual programs at a discounted rate. Find out more here.
Sponsored by: Employee Benefits Committee of the D.C. Bar Taxation Community Related Community of Interest: D.C. Bar Law Student Community
Grace Melton, Partner, Washington National Tax, Deloitte
Robert Neis, Managing Director, Washington National Tax, Deloitte
Tom Pevarnik, Managing Director, Washington National Tax, Deloitte