February 2021

LEGISLATIVE DEVELOPMENTS

COVID Relief Legislation – American Rescue Plan (HR 1319)

On February 27, the House voted to pass the American Rescue Plan Act of 2021 (HR 1319), which is the Biden administration’s $1.9 trillion stimulus package.

The legislation does not appear to include any provisions that will impact employer-owned life insurance or tax laws applicable to such programs. However, Subtitle H (Pensions) may be of interest to some readers. Pension-related provisions include

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