COVID-19 Update: Congress Expands Access to Retirement Accounts During Emergency Written by Attorney Timothy J. Bupp, CELA; CGA Estate Practice Chairman Among the many provisions of the $2.2 trillion dollar CARES Act passed by Congress in March are several directed at retirement plans. These provisions loosen the usual restrictions on qualified accounts for those suffering economically from the current emergency. — Emergency Withdrawals. Early withdrawals from an IRA or qualified plan account usually trigger a ten- percent excise penalty. However, the CARES Act now allows Covid-related distributions from a qualified account of up to $100,000 without the penalty, so long as the participant repays the… read more »
Who Let the Dogs … In? Accommodating Individuals with Assistance Animals in the Food Service Industry
Article from the October 2019 Issue of the Pennsylvania Observer “So a man and a dog walk into a bar … ” What might sound to some like the start of an oldfashioned bar joke is no laughing matter for those with disabilities or the businesses required to accommodate them. Assistance animals are becoming increasingly common and may be referred to by varying terms, such as service animals, therapy animals, and emotional support animals. The extent to which assistance animals are protected legally varies depending upon the animal’s purpose, species and training. Unfortunately, navigating these legal protections can be challenging,… read more »