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Coffield PLCEnacted on March 18, 2020, the Families First Coronavirus Response Act (FFCRA) requires small and medium-sized employers to provide employees with paid emergency sick leave and/or paid expanded family and medical leave for specified reasons relating to the COVID-19 pandemic. The FFCRA also provides that covered employers will be reimbursed for complying with these requirements. The provisions will remain in effect through December 31, 2020.