Articles addressing specific issues relevant to many different areas of law.
In 1975, Congress passed landmark legislation known as the Education for All Handicapped Children Act (“EAHCA”) to address long standing discriminatory practices in education against children with disabilities. At the time of its passage, estimates revealed that approximately 8 million children required special education and 4.25 million of those children were receiving substandard or no schooling at all. Over the course of nearly a half century, Congress has revised the EAHCA multiple times, and the law is now known as the Individuals with Disabilities Education Act (“IDEA”).
The Coronavirus Aid, Relief, and Economic Security Act passed earlier this year waived required minimum distributions (RMDs) from qualified retirement plans and IRAs for 2020.
In the past few weeks, we have seen the government simultaneously implement a number of different mechanisms to assist businesses and individuals in navigating the COVID-19 pandemic. In addition to the four COVID-related bills passed by Congress, we have seen a number of government departments and agencies issue their own regulations, Q&As, and other guidance in an effort to provide those affected by this pandemic with as much information as quickly as possible. Although the guidance provided by each legislative body or agency varies, we can identify certain commonalities in the policy behind each agency’s guidance, with possibly the most prevalent theme being a prohibition on stacking benefits available under differing programs (otherwise known as “double dipping”).