January 21, 2021

 

The Consolidated Appropriations Act, 2021 (CAA), which was signed into law on Dec. 27, 2020, includes a $900 billion coronavirus relief package that provides funding to individuals and businesses.

This Compliance Overview summarizes the employee benefits provisions relating to tax-favored accounts, surprise medical billing, health plan transparency and mental health parity. It also includes various tax credits, exclusions and deductions that may be of interest to employers, along with a brief discussion of key retirement plan provisions.

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