IRS Confirms Major Disaster Leave-Sharing Program Use for COVID-19 Pandemic

Posted on: September 25, 2020 By:

On August 3, 2020, the IRS posted a short set of frequently asked questions for leave-sharing programs which confirm that major disaster leave-sharing programs under IRS Notice 2006-59 can be used for employees who have been adversely affected by the … Continue reading →

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IRS Approves Additional Leave-Based Donation Programs for COVID-19 Relief

Posted on: July 20, 2020 By:

We previously posted about two leave-sharing programs available to employers during the COVID-19 pandemic: major disaster leave-sharing programs and medical emergency leave-sharing programs.  These leave-sharing programs may allow employees to donate paid leave to co-workers affected by COVID-19.  When properly … Continue reading →

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Two Leave-Sharing Program Options for Employers During the COVID-19 Pandemic

Posted on: May 1, 2020 By:

As employers cope with the COVID-19 pandemic, they may consider leave-sharing programs as a method to permit employees to donate paid leave to their coworkers. Leave-sharing programs that are properly structured under Internal Revenue Service (“IRS”) guidance permit exclusion of … Continue reading →

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Design Considerations for Medical Emergency Leave-Sharing Programs

Posted on: September 27, 2019 By:

Employers often allow employees to donate leave to co-workers who are experiencing medical emergencies. If properly structured, these leave transfers can be excluded from the gross income of the donor employee and included in the gross income of the co-worker … Continue reading →

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