The U.S. Department of Labor (DOL) has issued model notices and Frequently Asked Questions (FAQs) regarding the COBRA subsidy (see COBRA Premium Subsidy guidance) made available under the American Rescue Plan Act of 2021...more
The American Rescue Plan Act (ARPA) provides a 100 percent COBRA subsidy to eligible individuals from April 1, 2021, through September 30, 2021 (Assistance Period). Eligible individuals pay nothing, and employers receive a...more
The U.S. Department of Labor (DOL) has issued guidance on best practices for locating missing participants in defined benefit and defined contribution retirement plans. While the guidance does not provide a safe harbor, and...more
The U.S. Departments of Labor (DOL), Treasury, and Health and Human Services have issued guidance extending deadlines for COBRA, special enrollment periods, benefit claims/appeals, employer notices and other disclosures. ...more
On April 11, 2020, the Departments of Labor, Treasury, and Health and Human Services issued new COVID-19 FAQs regarding health plans. This advisory summarizes the key components of the FAQs, including notice requirements for...more
Employers impacted by COVID-19 have a variety of questions regarding the situation’s effect on employee health and welfare plans - particularly on how to maintain compliance with state and federal regulations....more
This advisory summarizes key provisions in the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”) applying to employee benefit plans. We provide a summary of key items and more detailed FAQs relating to...more
3/30/2020
/ 401k ,
CARES Act ,
Coronavirus/COVID-19 ,
Defined Contribution Plans ,
Employee Benefits ,
Employer Group Health Plans ,
Hardship Distributions ,
Payroll Taxes ,
Relief Measures ,
Retirement Plan ,
Student Loans ,
Tax Credits ,
Telehealth
The administrative simplification provision of the Health Insurance Portability and Accountability Act and its implementing regulations (HIPAA) impose obligations on employer-sponsored group health plans. Given recent...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
The IRS has extended the relief available to employers who offer an “opt-out” payment to employees who decline company medical coverage. This means that for 2017, such payments, whether conditional or unconditional, will not...more
News articles, social media, protests, and lunchroom conversation were all dedicated to the two cases before the U.S. Supreme Court this week. Hollingsworth v. Perry and Windsor v. United States could potentially transform...more
On Nov. 6, 2012, Washington voters approved same-sex marriage in Washington state. This advisory explains the impact of this new law on employee benefit plans and procedures, and revisits the treatment of employee benefits...more