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Prohibition Against Gag Clauses

Summary - Health plan vendors sometimes impose contractual restrictions on the disclosure of data that they consider to be confidential or proprietary. A number of new rules aim to foster transparency and require...more

The U.S. Department of Labor Issues Proposed Rule Giving Plan Fiduciaries Greater Latitude to Invest in ESG Funds

On October 14, 2021, the U.S. Department of Labor (DOL) released a new proposed rule, "Prudence and Loyalty in Selecting Plan Investments and Exercising Shareholder Rights," that (again) seeks to define the extent to which a...more

ARP: Employee Benefits and Executive Compensation

The American Rescue Plan (ARP) will have significant and immediate impacts on employee benefit plans, employers, and other plan sponsors and plan administrators. ...more

COBRA Subsidies Included in Latest Stimulus Proposal

Group health plan sponsors and administrators may soon need to introduce changes to their offer of continued coverage under the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA). The House Education and Labor...more

IRS Guidance Provides COVID-19 Relief for Participants Taking Retirement Plan Distributions and Loans

The IRS has released Notice 2020-50, which provides guidance to employers that have amended their retirement plans to take advantage of provisions under the CARES Act that provide access to special plan distributions, known...more

DOL’s Long-Awaited Electronic Disclosure Rule for ERISA Retirement Plans is Finally Here!

On May 27, 2020, the United States Department of Labor (DOL) published its highly-anticipated Default Electronic Disclosures by Employee Pension Benefit Plans Under ERISA Final Rule (the E-Disclosure Final Rule), which...more

CMS Addresses Extended Deadlines for Benefit Plans

The Department of Health and Human Services Centers for Medicare & Medicaid Services (CMS) has followed the guidance, jointly issued by the U.S. Departments of Labor and the Treasury, that extends benefits-related deadlines...more

IRS Provides Flexibility for Employer-Sponsored Health Plans and FSAs in Response to COVID-19 Pandemic

The Internal Revenue Service (IRS) has issued new guidance, Notice 2020-29, in response to the COVID-19 pandemic, providing for temporary flexibility with respect to mid-year elections made during 2020 under Code section 125...more

CMS Encourages Flexibility in Utilization Management and Prior Authorization Within Limits

The Centers for Medicare & Medicaid Services (CMS) issued FAQ guidance encouraging health insurers to relax their utilization management and prior authorization requirements in view of the COVID-19 pandemic while at the same...more

Federal Agencies Postpone Deadlines for Employee Benefit Plan Matters

The Internal Revenue Service has issued Notice 2020-23, which automatically postpones certain deadlines affecting employee benefit plans. Specifically, any deadline that would ordinarily fall on or after April 1, 2020,...more

Proposed Regulations Provide Additional Guidance on Individual Coverage HRAs

The U.S. Department of the Treasury has issued proposed regulations addressing how individual coverage health reimbursement arrangements (ICHRAs) can comply with the Employer Shared Responsibility Payments (ESRP) requirements...more

U.S. Treasury Changes 401(k) and 403(b) Hardship Withdrawal Rules

The U. S. Department of the Treasury recently issued final regulations governing hardship distributions from 401(k) and 403(b) retirement savings plans....more

DOL Move Expands Definition of 'Employer' For Multiple Employer Plans

This week, the U.S. Department of Labor (DOL) published its highly anticipated Final Rule, which allows working owners with no employees and companies in unrelated industries to band together to create a single defined...more

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