The Agencies indicated that it may change these rules or extend the "Outbreak Period" for different geographic locations if the circumstances so dictate.
On April 29, 2020, the Employee Benefits Security Administration (EBSA), Department of Labor (DOL), Internal Revenue Service, and the Department of the Treasury (the Agencies) issued a final rule (Rule) regarding the extension of timeframes under ERISA and the Internal Revenue Code (Code). The Rule applies to group health plans, disability and welfare plans, retirement plans, and to deadlines with respect to participants and beneficiaries. The Rule goes into effect immediately upon the Rule's publication.
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