The whirl of changes in employee benefits rules that have resulted from the pandemic include the temporary opportunity for employees to carry over unused amounts contributed to a dependent care flexible spending account from one year to another. The IRS has issued a new notice on these rules that clarifies how these rules apply in view of the increase in the maximum limit on dependent care assistance for 2021 to $10,500. The new Notice 2021-26 offers particular guidance to plans that operate on a plan year that is not the calendar year. Our colleagues in the Employee Benefits and Executive Compensation group are up-to-date on these developments and have written a full alert on the subject.