Knowledge

Across topics and issues, borders and industries, we have the thought leadership you need to stay ahead of changes in the law.

Follow us:

Publications

Hogan Lovells Publications

American Rescue Plan Act’s COBRA health care premium subsidy All in a Day's Work: The Employer's Legal Guide

On March 12, 2021, President Biden signed the American Rescue Plan Act (ARPA) into law, aiming to provide relief to individuals and businesses suffering from the COVID-19 pandemic. ARPA...

Hogan Lovells Publications

DOL's new FFCRA regulations and Q&As on COVID-19 paid leave clarify documentation and other requirements Employment

On April 1, 2020, the Department of Labor (DOL or the Department) issued regulations implementing the Families First Coronavirus Response Act (FFCRA or the Act). In addition, DOL continues...

Hogan Lovells Publications

Payroll Tax Credits under the Families First Coronavirus Response Act All in a Day's Work Blog

As discussed in prior blog posts, the Families First Coronavirus Response Act ("FFCRA" or the "Act") will require covered employers to provide certain levels of paid emergency sick leave...

Hogan Lovells Publications

Congress passes FY 2020 funding bill with tax benefits for energy, health care, and retirement plans Government Relations and Public Affairs Alert

In a rare display of bipartisanship, after intense last minute negotiations between congressional leadership and the Executive Branch, President Donald Trump today signed into law...

Hogan Lovells Publications

IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act Employee Benefits and Executive Compensation Update

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's ...

Hogan Lovells Publications

Three new acts change tax and employee benefit rules and might require employer action Employee Benefits Update

Congress and the Administration have been busy recently, enacting not only the "Tax Cuts and Jobs Act" or "TCJA" on December 22, 2017, but also a Continuing Resolution on January 23, 2018,...

Hogan Lovells Publications

Tax reform brings changes to executive compensation landscape

After a flurry of activity in the House and the Senate over the past few weeks, H.R.1, colloquially known as the Tax Cuts and Jobs Act (the “Act”), which represents the first...

Hogan Lovells Publications

Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching Executive Compensation, Employee Benefits, and Share Incentives Alert

As anticipated for the last several months, on July 21, 2015, the Internal Revenue Service (IRS) announced the upcoming end of the determination letter program for individually designed...

Hogan Lovells Publications

Health and Welfare Plan Compliance: Health Plan Identifier Deadline Approaching Executive Compensation, Employee Benefits, and Share Incentives Alert

We want to make our clients aware that, despite some criticism, the U.S. Department of Health and Human Services (HHS) is continuing to insist that health insurance carriers and sponsors of ...

Loading data