The headlines from the American Rescue Plan Act are all about the $1400 recovery rebate credits.
But for employers, there are a lot more details about the tax issues and employee benefit issues that are contained within ARPA.
My colleagues have prepared a thorough summary on our sister blog, Employment Law Letter. One item that

Back in February, a federal court in Connecticut
etirement Income Security Act (ERISA) allows an employee to sue his employer because of a fiduciary breach that resulted in individual losses to his 401(k) plan.