Montaye Sigmon

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Montaye Sigmon advises clients regarding compliance with a variety of employee benefits-related laws and regulations including ERISA, COBRA, and the Affordable Care Act, and privacy and data security laws including the EU’s General Data Protection Regulation (GDPR) and the California Consumer Privacy Act. Montaye also counsels corporate clients regarding state and local tax matters, including sales and use taxes, franchise and income taxes, and excise taxes.

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Biden Administration Signals MHPAEA Enforcement a Priority with Fiscal 2023 Budget

The Biden Administration’s proposed budget for fiscal year 2023 serves as a warning to all plan issuers and administrators that enforcement of the Mental Health Parity and Addiction Equity Act (MHPAEA) is a top priority for the federal government. The proposed budget reflects a substantial and sustained commitment to ramp up enforcement efforts, with specific … Continue Reading

Work From Home – SOS! Post-Pandemic Legal Hazards

The pandemic has revolutionized the workplaces and remote workforces will almost certainly survive the end of the pandemic. A Gallup poll last fall indicated that 61 percent of workers expect to work remotely at least part of the time in the future, and just 9 percent expect to work from home only minimally or not … Continue Reading

New Guidance from DOL Regarding the Suspension of Certain Employee Benefit Plan Deadlines Due to COVID-19

Last minute guidance affects employers sponsoring group health plans, and answers a much-discussed question as we approach the one-year anniversary of  past COVID guidance.  Today the Department of Labor issued long-awaited guidance concerning whether certain employee benefit plan deadlines will continue to be suspended or whether the clock begins ticking again as of March 1, … Continue Reading

Employers Should Confirm that 2020 FFCRA Wages Were Properly Reported

Employers were required to distribute and file Forms W-2 by February 1. To the extent they have not already done so, employers should confirm that any leave wages paid in 2020 pursuant to the Families First Coronavirus Response Act (FFCRA) were properly reported on Forms W-2. The Internal Revenue Service provided guidance concerning reporting of … Continue Reading

Relief is Here Again! PPP2 Stimulus and Business Tax Benefits

The Consolidated Appropriations Act, 2021 (the “CAA”), signed into law on December 27, 2020, is the second-largest federal stimulus package of 2020, following the CARES Act. The CAA provides $900 billion in COVID relief and reserves $284 billion for small businesses through a second round of Paycheck Protection Program (“PPP”) forgivable loans, or as some … Continue Reading

UPDATE: Payroll Tax Credits for Paid Leave Under the FFCRA Extended Through March 31, 2021

The pandemic relief package enacted by Congress in late December briefly extended the available payroll tax credits for leave provided under the Families First Coronavirus Response Act (FFCRA) through March 31, 2021. The relief package did not extend the requirement to provide paid leave, so after December 31, 2020, employers are not mandated to provide … Continue Reading

Employers Not Racing to Implement Employee Payroll Tax Deferral

Offering eligible workers the option to suspend the employee share of Social Security payroll taxes through year-end may sound good at the moment, but concerns about next year are leaving many employers wary. Indeed, the Wall Street Journal reported that some of the nation’s largest employers have rejected the President’s payroll tax deferral plan, and … Continue Reading
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