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Families First Act and CARES Act, Selected Provisions: Law, Explanation and Analysis by Wolters Kluwer Editorial Staff Families First Act and CARES Act, Selected Provisions: Law, Explanation and Analysis by Wolters Kluwer Editorial Staff

Families First Act and CARES Act, Selected Provisions: Law, Explanation and Analysis

By Wolters Kluwer Editorial Staff
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Overview

Responding to the COVID-19 crisis, Congress fast-tracked much needed relief for both workers and businesses struggling to survive in a climate of quickly spreading infections, social distancing directives, state and local stay-at-home orders, and mounting business closures and layoffs.  

On March 18, 2020, President Trump signed into law the Families First Coronavirus Response Act (FFCRA) in an attempt to limit the spread of the COVID-19 pandemic and support relief efforts, mainly for employees and small- and medium-size businesses. The FFCRA includes provisions to expand the FMLA to include public emergency paid family and medical leave; emergency unemployment insurance; emergency paid sick leave; health care relief provisions; and tax credits to employers for paid sick and paid family and medical leave.

Further relief came on March 27, 2020, when the Coronavirus Aid, Relief and Economic Security Act (CARES Act) was signed into law. Largely targeted toward stabilizing the economy, the CARES Act contains significant relief for companies and individuals, including rebates for individual taxpayers and the creation of three new unemployment insurance programs, as well as a multitude of tax benefits for companies of all sizes and significant payroll relief. The CARES Act also clarifies the emergency paid family leave and paid sick leave provisions in the FFRCA, among other relief.

This Families First Act and CARES Act, Selected Provisions: Law, Explanation and Analysis provides a thorough analysis of important aspects of the FFCRA and the CARES Act, affecting a broad range of individuals, workers, and businesses of all sizes. It provides practitioners with a single integrated law and explanation guide on this historic legislation, which continues the Wolters Kluwer tradition of empowering labor and employment, human resources, employee benefits, and payroll professionals with the information and resources necessary to help them understand and work with new laws as they take effect.

Key Features

The Families First Act and CARES Act, Selected Provisions: Law, Explanation and Analysis is your complete guide to selected provisions of the FFCRA and the CARES Act that employers and their advisors need to know.  It contains numerous features designed to help you locate and understand the changes made by these Acts, including:

  • HIGHLIGHTS:  Helpful quick summary highlights of the major provisions of the coronavirus response Acts, arranged in chapter and paragraph order, save time in quickly getting up to speed on each of the changes. At the end of each summary is a paragraph reference to the more detailed Explanation on that topic, giving you an easy way to find the portions of this resource that are of most interest.
  • EXPLANATIONS:  Explanations, the core of this resource, give you a complete, accessible understanding of the new law and are arranged by subject for ease of use. They provide guidance on all of the public health emergency leave provisions under Title I of the Family and Medical Leave Act, and the similarly new emergency paid sick leave available to assist workers during the COVID-19 pandemic. Additionally, explanations cover unemployment insurance stabilization and access, health and privacy, tax credits and other payroll relief, pension plan changes, economic stabilization for distressed sectors of the U.S. economy, and air carrier workers support. Each Explanation contains special features to aid in your complete understanding of the new law, including:
    • Background or prior law discussion that puts the law changes into perspective
    • Editorial aids, including examples, comments, and compliance tips, that highlight the impact of the new law
    • Captions at the end of each explanation identifying existing law sections added, amended or repealed, as well as the Act sections containing the changes
    • Cross references to the law paragraphs related to the explanation
    • Effective date of each law change
  • SPECIAL TABLES:  Helpful tables and finding devices include:
    • Family Medical Leave Act Section to Explanation Table
    • Family Medical Leave Act Sections Added, Amended or Repealed
    • Act Sections Amending Family Medical Leave Act Sections
    • Internal Revenue Code Section to Explanation Table
    • Internal Revenue Code Sections Added, Amended or Repealed
    • Act Sections Amending Internal Revenue Code Sections
    • ERISA Section to Explanation Table
    • ERISA Sections Added, Amended or Repealed
    • Act Sections Amending ERISA Sections
    • Social Security Act Section to Explanation Table
    • Social Security Act Sections Added, Amended or Repealed
    • Act Sections Amending Social Security Act Sections
    • Fair Credit Reporting Act Section to Explanation Table
    • Fair Credit Reporting Act Sections Added, Amended or Repealed
    • Act Sections Amending Fair Credit Reporting Act Sections

Understand and respond to all the new rules and requirements this massive legislation brings and order your copy of Families First Act and CARES Act, Selected Provisions: Law, Explanation and Analysis today!

Resources Sample Chapter(s)
Publish Date 06/01/2020
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 10083766-0001
Resources Sample Chapter(s)
Product Line Wolters Kluwer Legal & Regulatory U.S.
SKU 000000000010083822
Table of Contents

CHAPTER 1  - Emergency Family and Medical Leave Expansion

  • Public Health Emergency Leave
  • Covered Employers/Eligible Employees
  • Relationship to Paid Leave
  • Restoration to Position
  • Employment Under Multi-Employer Bargaining Agreements
  • Special Rule for Certain Employers
  • Special Rule for Health Care Providers and Emergency Responders

CHAPTER 2 - Emergency Unemployment Insurance Stabilization and Access

  • Emergency Transfers for Unemployment Compensation Administration
  • Temporary Assistance for States with Advances
  • Technical Assistance and Guidance for Short-Time Compensation Programs
  • Full Federal Funding of Extended Unemployment Compensation for a Limited Period
  • Pandemic Unemployment Assistance
  • Emergency Unemployment Relief for Governmental Entities and Nonprofit Organizations
  • Emergency Increase in Unemployment Compensation Benefits
  • Temporary Full Federal Funding of First Week of Compensable Regular Unemployment for States with No Waiting Week
  • Federal and State Agreements for Pandemic Emergency Unemployment Compensation
  • Temporary Financing of Short-Time Compensation Payments in States with Programs in Law
  • Temporary Financing of Short-Time Compensation Agreements
  • Grants for Short-Time Compensation Programs
  • Assistance and Guidance in Implementing Short-Time Compensation Programs
  • Waiver of Waiting Period Under the Railroad Unemployment Insurance Act
  • Enhanced Benefits Under the Railroad Unemployment Insurance Act
  • Extended Benefits Under the Railroad Unemployment Insurance Act
  • Funding for the DOL Office of Inspector General for Oversight of Unemployment Provisions
  • Implementation

CHAPTER 3 - Emergency Paid Sick Leave

  • Paid Sick Time Requirement
  • OMB Waiver of Paid Sick Leave
  • Definitions
  • Notice
  • Prohibited Acts
  • Enforcement
  • Employment Under Multi-Employer Bargaining Agreements
  • Regulatory Authorities

CHAPTER 4 - Health and Privacy Provisions

  • Coverage of testing for COVID-19
  • Insurer Pricing of Diagnostic Testing
  • Rapid Coverage of Preventive Services and Vaccines for Coronavirus
  • Health Savings Account (HSA) Eligibility
  • Medical Care Expenses for HSAs, Archer MSAs, HRAs, and Health FSAs
  • Confidentiality and Disclosure of Records Relating to Substance Abuse Disorder
  • Guidance on Protected Health Information

CHAPTER 5 - Tax Credits and Other Payroll Relief

  • Payroll Credit for Required Paid Sick Leave
  • Special Rules for Required Paid Sick Leave Credit
  • Payroll Credit for Required Paid Family Leave
  • Special Rules for Required Paid Family Leave Credit
  • Special Rule Related to Tax on Employers
  • Exclusion for Certain Employer Payments of Student Loans
  • Employee Retention Credit for Employers Subject to Closure Due to COVID-19
  • Temporary Relief for Federal Student Loan Borrowers

CHAPTER 6 - Pension Plans Provisions

  • Coronavirus-Related Distributions from Retirement Plans
  • Coronavirus-Related Plan Loans from Retirement Plans
  • Temporary Waiver of Required Minimum Distributions
  • Minimum Funding Rules for Single-Employer Retirement Plans
  • Cooperative and Small Employer Charity (CSEC) Pension Plans
  • Expansion of Department of Labor authority to postpone certain deadlines

CHAPTER 7 - Economic Stabilization Provisions

  • Loans, Loan Guarantees, and Other Investments
  • Limitations on Certain Highly Paid Officer and Employee Compensation
  • Temporary Sunshine Act Relief
  • Temporary Hiring Flexibility
  • Credit protection during COVID-19
  • Protection of Collective Bargaining Agreement

CHAPTER 8 - Air Carrier Workers Support

  • Pandemic Relief for Aviation Workers
  • Procedures for Providing Payroll Support
  • Required Assurances
  • Protection of Collective Bargaining Agreements
  • Limitations on Certain Employee Compensation
Volumes