On February 21, 2020, the Internal Revenue Service (IRS) released a memo to address whether the Employer Shared Responsibility Payment (ESRP) imposed by Internal Revenue Code (IRC) section 4980H is subject to any statute of...more
Proposed IRS and DOL regulations have been issued expanding permitted uses for health reimbursement arrangements (HRAs). These proposals follow recent regulations on association health plans, both stemming from President...more
Republicans have announced that their ACA replacement bill, known as the American Health Care Act, has been pulled from a vote, after determining they may not have enough votes to pass the bill. It is unclear whether or when...more
The 21st Century Cures Act allows small employers to reimburse employees on a pre-tax basis for medical care expenses (including premiums for individual health insurance policies). Under transition relief issued on February...more
The House Ways and Means and Energy and Commerce Committees have issued draft legislation, the American Health Care Act, to begin the process of repealing and replacing the Affordable Care Act. Both Committees will hold...more
Many employers have implemented wellness programs to encourage employees to adopt a healthy lifestyle and reduce medical claims. In recent years employers have revised wellness programs to comply with final regulations under...more
The Equal Employment Opportunity Commission (EEOC) has finally issued proposed regulations under the Americans with Disabilities Act (ADA) regarding wellness programs. The proposed regulations amend existing regulations and...more