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IRS Provides COVID-19-Related Temporary Relief for Participants of Section 125 Cafeteria Plans and High Deductible Health Plans

The public health emergency caused by COVID-19 has significantly reduced the availability of certain medical and dependent care, causing many employees to have unused balances under their employers’ health flexible spending arrangements (health FSAs) and dependent care assistance programs.

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The SEC Strikes Again: Undisclosed Executive Perks & Related Person Transactions


Time to Read: 1 minutes Practices: Executive Compensation & Employee Benefits, Securities & Public Companies

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Two recent SEC enforcement actions involving executive perks and related person transactions are a reminder that disclosure deficiencies in these areas can attract SEC scrutiny. The extent to which this represents a new trend or merely the carryover of investigations started under the prior leadership remains to be seen, but the recent activities warrant renewed attention to these matters.

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