March 18, 2021

The American Rescue Plan Act of 2021[1] (the ARPA or the Act) was signed into law on March 11, 2021. Among myriad other topics, the Act builds upon, modifies, or otherwise addresses the relief promulgated in the Coronavirus Aid, Relief, and Economic Security (CARES) Act and Consolidated Appropriations Act (CAA).[2] In addition, the Act includes several new provisions in light of the ongoing COVID-19 pandemic that impact employee benefits and executive compensation.

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