On May 28, 2021, the U.S. Equal Employment Opportunity Commission (“EEOC”) issued an update to its December 2020 guidance regarding COVID-19 vaccinations and incentive programs.  The long-awaited guidance provides clarification regarding mandatory vaccinations, employer and third-party provided vaccine incentives, and confidentiality of vaccination information.  The EEOC guidance left open some questions surrounding vaccine incentives, including what incentives will be deemed so substantial as to be coercive, and whether employers must offer incentives to workers who cannot receive the COVID-19 vaccine for religious or medical reasons.