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SECURE 2.0 Roth Catch-up Requirement Delayed until January 1, 2026

On August 25, 2023, the IRS issued guidance delaying until January 1, 2026 the SECURE 2.0 requirement that any age 50 catch-up contributions by an employee with prior-year compensation over $145,000 be made on a Roth basis,...more

July Filing Deadlines for Employee Benefit Plans - July 2023

By July 31, employers that sponsor self-funded medical plans must report and pay their PCORI fee. By July 31, employers that sponsor calendar-year employee benefit plans that are subject to ERISA must file a Form 5500 (unless...more

March 1 Deadlines for Group Health Plans

March 1 brings two annual deadlines for employers that sponsor a group health plan for their employees. Medicare Part D—Creditable Coverage Disclosure to CMS - An employer with a group health plan that provides...more

When the COVID-19 Emergencies End: Impacts on Group Health Plans

Earlier this week, President Biden announced his intent to end both the COVID-19 National Emergency and the COVID-19 Public Health Emergency (PHE) on May 11, 2023. Once these emergencies end, group health plans will shed some...more

Fast-Approaching Deadlines for ACA Reporting and Similar State Reporting

This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

2023 Dollar Limits on Compensation and Benefits

The Internal Revenue Service (IRS) has announced 2023 dollar limits on benefits, contributions, and compensation. The Internal Revenue Code (Code) affords tax benefits for employers that sponsor qualified plans and for...more

REMINDER: October 15 Is the Deadline for Prescription Drug Notices and the Extended Deadline for Form 5500s

Does your company's health plan provide prescription drug coverage? If so, you have until October 15, 2022 to send a notice to individuals who are enrolled in Medicare Part A or Part B and are eligible for the company's...more

Medical Travel Benefits: What Employers Need to Know

Last month, the United States Supreme Court rendered its decision in Dobbs v. Jackson Women's Health Organization, overruling Roe v. Wade and returning the issue of abortion to the states. Since the decision, abortion has...more

July Filing Deadlines for Employee Benefit Plans

By July 31, employers that sponsor self-funded medical plans must report and pay their PCORI fee. By July 31, employers that sponsor calendar-year employee benefit plans that are subject to ERISA must file a Form 5500 (unless...more

Supreme Court Overrules Roe v Wade: Considerations for Employer Health Plans

On Friday, June 24th, the United States Supreme Court overruled Roe v. Wade and returned the issue of abortion to the states. We are still in the process of analyzing the opinion, but we are writing to highlight a few...more

March 1 Deadlines for Group Health Plans

March 1 brings two annual deadlines for employers that sponsor a group health plan for their employees. Medicare Part D - Creditable Coverage Disclosure to CMS - An employer with a group health plan that provides...more

Upcoming Deadlines for ACA Reporting and Similar State Reporting

This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting. Generally, reporting that relates to health coverage in one calendar year is due early...more

Employer Group Health Plans Must Cover Over-the-Counter COVID Tests

On Monday, the government issued frequently asked questions (FAQs) requiring employer group health plans (Plans) and health insurance issuers to cover certain over-the-counter (OTC) COVID-19 tests at no cost to the...more

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